Standard VAT rate

20%

Country code

SK

Reduced VAT rates

10%

Super reduced rate

N/A

VAT returns

Monthly or Quarterly

VAT number format

SK 1234567890

Latest news from Slovakia

Slovakia propose VAT amendments from 2019

From January 2019, Slovakia are proposing to amend their VAT legislation. Some of the changes being considered include: • The adoption of the new EU VAT rules for the treatment of single and multi-purpose vouchers – Please click here for our previous article explaining the new VAT treatments. • Complete withdrawal of the VAT guarantee… Read More

Slovakia VAT registration simplification for non-resident companies

From 1 January 2018, non-resident e-commerce businesses who provide goods online, can avoid the obligation to VAT register in Slovakia if: They purchase goods from other businesses in other EU member states (EC acquisitions) with the intention of making a subsequent intra-community supply (EC Sale) or export of the goods to customers outside of Slovakia… Read More

Slovak VAT Act key changes

Changes to the Slovak VAT Act, which were implemented on 1 January 2016 have brought the following key changes to the VAT regime: The VAT rate on basic foodstuffs has been reduced from the standard rate of 20% to the reduced rate of 10%. In an effort to prevent fraud, a new domestic reverse charge… Read More