Last reviewed 09 Mar 2023
Standard rate: 20 %
Reduced rate 10 %, e.g. for supply of antibiotics, pharmaceuticals, books, printed newspapers, magazines, periodicals, selected fruit and vegetable, basic foods, such as meat, milk, bread, accomodation services etc.
From 1 January 2023, a reduced VAT rate of 10 % will apply to selected services. Specifically, this applies to the transport of persons by land cableways and ski lifts, to the provision of covered and uncovered sports facilities, artificial swimming pools as well as restaurant and catering services.
Reduced rate of 5 % for delivery or renovation of a building including the construction land, which meets the conditions for the construction of state-supported rental housing.
Supply of goods and withdrawal for private use (self supply) are taxable.
Principally the place where the item is located at the time disposal is transferred (static supply).
In case of dispatch/transportation by the supplier or purchaser: the place where dispatch/ transportation begins (moving supply).
Importation from third country: If the supplier owes the import VAT – import country
In case of transportation by ship, airplane, railroad within the EU: the place of dispatch
Special regulations apply for chain transactions, distance selling (including import One Stop Shop - iOSS - scheme) and triangular transactions.
Supply of services and private use / supply of services without consideration (self-supply) are taxable
Differentiation is made between services rendered
(“Business to Business”, “B2B”) or
For purposes of determining the place of the supply of services,
will be considered as “taxable persons”.
| B2B | B2C |
| Place of recipient (basic rule)
(The place where the recipient of services has established his business) |
Place of supplier
(The place where the supplier of services has established his business) |
| B2B | B2C | |
| Supplies of services by intermediaries | Place of recipient (basic rule) | Place of the underlying transaction |
| Property services | Place of the property | Place of the property |
| Cultural, artistic, scientific, educational, sports, entertainment or similar services, like services in connection with fairs and exhibitions including services of the respective organizers | Place of recipient (basic rule) | Where the services are physically carried out |
| Other services concerning the right of admission and related other services for events like fairs and exhibitions | Place of the event | Where the services are physically carried out |
| Passenger transport | Distances covered | Distances covered |
| Transportation of goods (without intra-community portion) | Place of recipient (basic rule) | Distances covered |
| Intra-community goods transportation | Place of recipient (basic rule) | Place of departure of the transport |
| Ancillary transport services | Place of recipient (basic rule) | Where the services are physically carried out |
| B2B | B2C | |
| Appraisal and processing of movable tangible objects | Place of recipient (basic rule) | Where the services are physically carried out |
| Restaurant and catering services | Where the services are physically carried out | Where the services are physically carried out |
| Restaurant and catering services in connection with intra-community passenger transport | Place of departure | Place of departure |
| Renting of means of transport for up to 30 days | Where the means of transport is actually put at the disposal of the customer | Place of recipient Special regulations for renting pleasure boats |
| Renting of means of transport for over 30 days | Place of recipient (basic rule) | Where non-taxable person is established |
| “Listed services” to third country customers | Place of recipient (basic rule) | Place of supplier (basic rule) |
| “Listed services” to customers in the EU | Place of recipient (basic rule) | Place of supplier (basic rule) |
Currently taxable persons from an EU member state or third country – who provide electronically supplied services, telecom, radio and TV services to consumers within the EU – can, subject to certain conditions, make use of simplifications within the MOSS system. The taxable person will thereby only be registered for VAT purposes in the member state where the headquarters of the economic activity and/or the permanent establishment are located.
As of July 1, 2021 a registration in the country of destination is not required anymore for the following services, because sales can be declared in one member state of the EU via the One-Stop-Shop (OSS) and VAT can be payed in a centralized way:
■ B2C services
■ Supplies to consumers: turnover threshold is eliminated (exception for micro-businesses).
■ Import: Tax exemption for imports from goods with value
< EUR 22 is eliminated; Import One-Stop-Shop (IOSS) is applicable for imports to consumers for goods with value
< EUR 150
■ Platforms: certain platforms are treated as if they delivered the goods by themselves (notional delivery); platform may become a tax debtor
For all supplies of services, work supply, supplies of goods by a foreign person
The supplier of the service or goods has in Slovakia no domicile or habitual abode, nor a permanent establishment involved in supplying the service.
The recipient of the supply of services or goods is a taxable person registered in Slovakia (even for non-taxable activities), or Slovakian non-taxable legal entity.
Invoice without VAT, indication of the reverse charge, VAT registration numbers of the supplier and the recipient
The recipient owes the VAT.
Domestic Reverse Charge (reversal of tax liability)
Both contractual parties have to be registered for VAT in Slovakia
Iron waste, scrap-iron, investing gold, buildings or its parts and domestic building lots, if supply is not tax free; mobile phones and microprocessors in case the tax base exceeds EUR 5,000,
some agricultural commodities, iron and steel and selected iron and steel commodities, supply of construction works, building or parts of buildings under construction, goods with assembly and installation considered as a construction work.
• Exports of goods
• Cross-border passenger transport
• Intra-community supply of goods
• Supply of selected commodities (crude oil, petrol, diesel) from customs warehouse, special warehouse and tax warehouse
• Intra-community acquisition of goods; applicable under the certain conditions
• Sales of banks, insurance companies and pension funds
• Health care services
• Social welfare services
• Education and teaching services
• Cultural services
• Services in connection with sports and physical education
The right for deduction accrue for VAT and import VAT invoiced to the business for the supply of goods and services, which he uses for taxable supplies.
Generally no deduction of input VAT with respect to:
•the purchase of goods and services used for VAT exempt supplies
•the purchase of goods and services for the purposes of treat and entertainment
In case of fixed assets (resp. major repairs): If the circumstances which have been relevant for the input VAT deduction change subsequently, a corresponding positive or negative input VAT correction must be made.
As a general rule, the observation period for input VAT correction is 5 years. The observation period for input VAT correction related to properties is generally 20 years.
Renting of immovable property is VAT exempt; the lessor can opt for tax liability besides the renting of building used for residential purposes; however renting of accommodation facilities, renting of premises and sites for parking of vehicles, renting of permanently installed equipment and machinery and renting of safes always with VAT
Revenues from the sale of real property (except building lots) are VAT exempt.
Sale of buildings including building lots is tax-exempt if the sale takes place 5 years after
• the first commissioning approving use of the building, or 5 years after the start of the first use of the building
• the commissioning approving use of the building which approve the change of usage of building/change of conditions of usage of building, if the costs for works exceeds 40 % of value of building before start of such works.
In this case the seller can opt for tax liability.
Sale of flats, apartmants or non-residential premisis is tax exempt if the sale takes place 5 years after:
• the first commissioning approving use of the flat, apartman, non-residential premises or 5 years after the start of the first use of the flat, apartman, non-residential premises,
• the commissioning approving use of the flat, apartman, non-residential premises, which approve the change of usage /change of condi- tions of usage of flat, apartman, non-residential premises, if the costs for works exceeds 40 % of value of flat, apartman, non-residential premises, before start of such works.
In this case the seller cannot opt for tax liability.
Regulations concerning input VAT amounts (initially for input VAT ex 2009) invoiced in another EU member state.
Application for refund is no longer required to be made at the foreign tax authorities, instead:
Electronic application to be made by the Slovakian taxable person at its competent Slovakian tax office at the latest by 30 September of the following year.
Filing of original invoices is only necessary if required by fiscal authorities of the respective member state.
Taxable persons without domicile or fixed VAT establishment in Slovakia.
In general deduction of input VAT done by foreign taxable person is only possible via VAT refund procedure. In case foreign taxable person performs transactions, which require VAT payments. to Slovakian tax authorities, input VAT can be deducted via VAT return.
Minimum amount of refundable input VAT:
EUR 400 (EUR 50 if the refund period coincides with the calendar year).
Taxable persons without domicile or permanent establishment in Slovakia.
In general deduction of input VAT done by foreign taxable person is only possible via VAT refund procedure. In case foreign taxable person performs transactions, which require VAT payments. to Slovakian tax authorities, input VAT can be deducted via VAT return.
Minimum amount of refundable input VAT:
EUR 400 (EUR 50 if the refund period coincides with the calendar year).
Registration required before the start of operations in Slovakia – with exceptions if transfer of tax liability is possible.
Retroactive registration is possible.
Exempt of the obligation to register as a VAT payer after exceeding a turnover of EUR 49,790 if the taxable entity exclusively supplies goods or services that are exempt from VAT.
Regulation concerning input VAT ex 2009:
If no sales are made in Slovakia, electronic application at the competent tax office in the EU member state (originating country) of the taxable person at the latest by 30 September of the following year.
If no sales are made in Slovakia, refund must be applied by 30 June of the following year.
Official form to be used, accompanied by the original invoices, confirmation of registration for VAT (documentation of registration as business), not older than a year; minimum amount of refundable input VAT: EUR 50; competent tax office: Bratislava.
Detailed information regarding all incoming and outgoing invoices.
Information regarding intra community supply of goods and services, also within the triangular transactions.
An obligation of VAT payers to notify tax office every own (also foreign) bank account kept with a payment service provider, which the VAT payer uses for business activities that are subject to VAT in Slovakia.
Tax office publishes list of bank accounts notified.
Customer can split the payment of the invoiced amount and pay VAT amount stated on the invoice for the supply of goods and services directly to tax office if there are some doubts about the payment of VAT liability by supplier.
Custmer is obliged to pay VAT liability instead of supplier based on decision of tax office if a suplier did not pay VAT to tax office.
Lorem ipsum dolor sit amet, consetetur sadipscing elitr, sed diam nonumy eirmod tempor invidunt
Show locations
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
