Running a business and want to enter the Slovak market? Or maybe you already sell goods or services to our southern neighbors? Regardless of your stage, one thing is certain: you need to know what the VAT rules in Slovakia will be in 2025. This article is a comprehensive source of knowledge about the VAT system in Slovakia. We explain how much VAT is charged in Slovakia, when registration is required, and how VAT settlement works in practice.
What is Slovak VAT?
VAT in Slovakia (abbreviated as DPH – Daň z pridanej hodnoty) operates on very similar principles as in Poland. It is a value-added tax, calculated at every stage of the supply chain – from production to the sale to the final customer. Importantly, as a member of the European Union, Slovakia must comply with the EU VAT Directive. This means the system is largely harmonized with the regulations in other EU countries.
What are the VAT rates in Slovakia in 2025?
Slovakia has three main VAT rates. The standard VAT rate in 2025 is 23%. It applies to most goods and services – from electronics to clothing and hotel services. There are also two reduced rates:
19% – a reduced VAT rate, replacing the previous 10%, applied to certain food products, electricity, and selected services.
5% – a super reduced rate, unchanged but with a broader scope – dedicated to basic necessities such as staple food (e.g., bread, milk), medicines, medical products, and selected health-supporting goods.
This diversity of rates means that VAT in Slovakia is adapted to the nature of specific activities and types of consumption.
VAT in Slovakia and foreign entrepreneurs
If you are a company outside Slovakia but conduct business there, you need to know when VAT registration is mandatory. In practice, if you provide services or sell goods directly to Slovak customers (B2C) or operate a warehouse in Slovakia, it is very likely Slovak VAT applies to you. Slovakia does not have a registration threshold for foreign companies, meaning the obligation arises from the very first taxable transaction.
VAT registration in Slovakia – when and how?
VAT registration in Slovakiafor foreign entities requires submitting an appropriate application to the local tax office. In most cases, this must be done before the first delivery of goods or service provision. The process is not overly complicated but requires presenting company registration documents, power of attorney, and information about the planned activity.
If you do not have a registered office in Slovakia, you must appoint a tax representative who will communicate with the tax office on your behalf. This obligation does not apply to companies from other EU countries but can facilitate the formalities.
How does VAT settlement work in practice?
After registering for VAT in Slovakia, the company must regularly submit tax returns. Usually, this is done monthly, although some companies can use a quarterly settlement mode. The declaration must include sales, purchases, and other transactions subject to VAT. VAT is settled electronically via the eDANE system. Deadlines must be strictly observed – delays can result in fines. There is also an obligation to report intra-community transactions in the so-called recapitulatory statement.
Is it possible to get a VAT refund from Slovakia?
Yes. If you run a company in Poland and purchase goods or services in Slovakia with local VAT, you have the right to claim a refund. This applies only if you are not registered for Slovak VAT. The refund application is submitted through the Polish e-Declarations portal. The final decision rests with the Slovak tax office. This is a useful option for companies using Slovak transport services, hotels, or purchasing equipment.
Slovak VAT and e-commerce
If you run an online store and serve Slovak customers, you should be aware of the thresholds for distance sales. Since July 2021, the EU-wide e-commerce VAT package applies. Instead of tracking thresholds in each country, you can use the OSS (One Stop Shop) procedure, which allows you to settle VAT for sales in multiple EU countries in one place.
Companies that prefer local registration still have the option to settle VAT traditionally in Slovakia. The choice depends on sales volume and tax strategy.
VAT in Slovakia – what to remember?
Although the VAT system in Slovakia seems straightforward, vigilance is important, especially if you plan to expand into this market. Registration, rates, declarations, refunds – all require not only knowledge of regulations but also good organization. Slovakia sets VAT rates at the EU level, but enforcement depends on local authorities. It is advisable to use the support of tax advisors or local partners to avoid formal pitfalls.
Everything you need to know about VAT in Slovakia
Slovak VAT is a topic every entrepreneur planning business with our southern neighbors should know. Whether you are interested in the VAT rates in Slovakia or want to understand VAT on exports, you need to master the basics. The three key VAT rates are 23%, 19%, and 5%, along with clear rules for registration, settlement, and filing declarations. And if you have doubts – it’s better to ask early than regret later.