Last reviewed 21 Aug 2023
Standard rate: 23 %
Reduced rate 19 %, e.g. food items which are not subject to the super reduced VAT rate of 5%, electricity and restaurant; catering services (this applies only to the serving of beverages with the exception of alcoholic beverages with an alcohol content of more than 0.5% by volume, which are subject to the standard VAT rate), etc.
Super reduced rate of 5 % e.g. basic food items (meat, bread, butter, milk, fruit, vegetables, etc.), medicines and pharmaceuticals, magazines, printed and online books, accommodation services, restaurant; catering services (for the serving of meals only), admission to sport events and fitness centers etc., and 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
in the case of virtual services - Place of recipient |
| 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
in the case of virtual services - Place of recipient |
| 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) |
Taxable persons from an EU member state or third country – who provide distance selling of goods or services, or provide distance selling of goods via certains platform to consumers within the EU – can, subject to certain conditions, make use of simplifications within the OSS 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 fixed establishment are located and is not required to register in each EU member state in which he supplies goods or services to his customers.
The OSS scheme allows taxable persons to declare and pay VAT due in Member States in which these taxable persons are (in general) not established via a web-portal in the EU Member State in which they are identified (EU Member State of identification) via submission of one OSS return including all supplies that can be declared in this scheme.
The One Stop Shop covers three special schemes: the non-Union scheme, the Union scheme and the import scheme.
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.
Local 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
• Postal services
• 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.
The correction of already deducted input VAT from local purchased goods or services, applies to the customer, unless the customer pays the obligation/liabilities in part or in full within 100 days after its due date.
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, except the building used for residential purposes.
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 can opt for tax liability, except the individual flat or individual apartment in an apartment building.
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 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).
For taxable persons domiciled in the Slovakia:
Registration required on the first day of the calendar year following the calendar year in which the turnover exceeded EUR 50,000,
or the day of the calendar year when turnover exceeded EUR 62,500.
For taxable persons domiciled in the EU (except the Slovakia):
Registration required on the day of the start of taxable operations in Slovakia – with exceptions if transfer of tax liability is possible.
Retroactive registration is possible.
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.
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