see also :
– INTRASTAT in Slovakia
– VAT rates in Slovakia

GENERIC INFORMATION

Slovak Republic is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=560/1577833200

VAT local name :
Daň z pridanej hodnoty (DPH)

VAT number format in Slovak Republic :
SK0123456789

Date of introduction of VAT in Slovak Republic :
1 January 1993

Local transposition of EU Directive :
Law No. 222/2004, as lastamended by Law No. 369/2018.

Competent authority :
Ministry of Finance
(www.finance.gov.sk)
Financial Directorate
(www.financnasprava.sk)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
(+42) 211259582534

HOW VAT IS APPLIED IN Slovak Republic

VAT rates :

• standard : 20%
• intermediate  :  –
• reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
  10%
• Application of Article 37 and 109 to 122 of the VAT Directive :
  zero-rated; exempt

Please note that we have a detailed application of VAT rates per goods and services in Slovak Republic :
See our section on VAT rates

INTRASTAT and EUROPEAN SALES LIST IN Slovak Republic

Form and submission of ECSL in Slovak Republic :
SVDPH (25th of following month)
Form and submission of Intrastat in Slovak Republic :
electronic form (15th of following month)

VAT COMPLIANCE IN Slovak Republic

Form name(s) : DPHv18 / KVDPHv17 for VAT Books

Monthly VAT returns :

Conditions to submit monthly returns in Slovak Republic :
Default
Due date of monthly returns in Slovak Republic :
25th of following month
When to pay VAT under monthly return scheme in Slovak Republic :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Slovak Republic :
May be requested by some taxpayers with turnover below EUR100,000
Due date of quarterly returns in Slovak Republic :
25th of following month
When to pay VAT under quarterly return scheme in Slovak Republic :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 14,000 (acq. exempted pers.)

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Hungary (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)