see also :
– INTRASTAT in Slovakia
– VAT rates in Slovakia
GENERIC INFORMATION
Slovak Republic is a former 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
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 and INTRASTAT compliance in Slovakia
Request a quotation
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