Slovakia

On this page you’ll find everything you need to know about Slovakian VAT registration, Returns, Tax Representation and your legal obligations within Slovakia.

Looking to sell goods/services in Slovakia?

When should i VAT register in Slovakia?

There are a number of events and scenario’s which would require a business to register for VAT in Belgium. Below is a list of some of the main activities that initiate mandatory VAT registration in Slovakia.

  • Storage; Like most EU countries, a VAT registration is required when you store goods locally
  • Importing; In certain circumstances a VAT number is required for import, in particular when re-claiming import VAT
  • Buying & selling goods to non-vat registered customers
  • Holding live exhibitions, events or training in Sloavkia
  • The self-supply of goods
  • Intra-community sales or purchases to/from another EU country

When should i file VAT returns in Slovakia?

When a businesses first registers for VAT in Slovakia the tax office will automatically assign them to monthly reporting but it is possible to request for quarterly returns if turnover is under EUR100,000 after the first whole calendar year. Whether the returns are monthly or quarterly the filing and payment deadline is the 25th of the month following the reporting period.

Slovakian VAT Rates

Although the EU sets the framework for the VAT rates across Europe, each individual member state is responsible for setting their own rates within the guidelines aslong as the standard rate is above 15%, see below a table of the VAT rates in the Slovak Republic.

Rate Type
20% Standard
10% Reduced
0% Zero
  • 20% Standard –All other taxable goods and services
  • 10% Reduced –Some foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books); hotel and accommodation
  • 0% Zero – Intra-community and international passenger transport

Slovakia EC Sales List

An EC sales list is required if a Slovakia VAT registered business provides intra-community supplies to other EU member states leaving the Slovakian border. There is no reporting threshold and all these types of sales must be reported.

Slovakian ESL’s are filed on a monthly basis when the annual turnover exceeds EUR50,000. Businesses with a turnover below EUR50,000 are required to file quarterly ESL’s. The deadline for filing the ESL’s is the 25th of the calendar month after the month the transaction took place.

Failure to report on time or accurately can result in hefty fines of between EUR60 and EUR3,000 for late or incorrect Slovakian ESL filings

Slovakian Control Statements

In addition to the EC sales list Slovakia also requires tax payers to provide e-legders for their domestic sales and purchases by the 25th of each month

Resident and non-resident companies must provide the submissions if they are providing eligible transactions.

The information required includes:

  • Customer or supplier VAT number
  • Invoice tax, which is the tax point
  • Net, VAT and gross values of the supply
  • VAT rate applied
  • Additional details for domestic reverse charge transactions
  • Details of corrective invoices

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VAT Registration & Filings

Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.

Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.

Frequently Asked Questions

No, currently non-EU businesses do not require a Fiscal Representative for VAT purposes in Slovakia.

The complete the process on the assumption all documents are obtained and correct by the client it can take a maximum of 2 weeks to get VAT registered in Slovakia

Your account manager at VAT digital will contact you at the start of each month to request the sales data for the previous month in order to file your return. Once all of the information has been confirmed the return will be filed and sent to you for payment and your records.

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