VAT Rates in Slovakia
A taxable supply pertains to the provision of goods or services that are subject to any applicable VAT rate, including a zero percent rate. In Slovakia, sellers of goods and services who are registered for VAT are required to apply the relevant VAT rate, collect the tax, and remit it to the Slovak tax authorities through a VAT filing system.
“Taxable supplies,” for tax-related considerations, are defined as the provision of goods and services that are subject to any of the VAT rates enforced in Slovakia, which includes the zero percent rate.
The VAT rates in effect in Slovakia include:
- Standard rate: 20%
- Reduced rate: 10%
- Second reduced rate: 5%
- Zero rate: 0%
VAT Rates in Slovakia
Standard VAT rate |
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| A standard VAT (Value-Added Tax) rate is each country’s most typical VAT rate applied to goods and services. It is applied to the majority of goods and services, with some exceptions, such as essential items or other specific goods or services that may have a reduced rate and are presented below.
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| Rate | Good or Services |
| 20% | All goods or services not included in the reduced rates table below |
Reduced VAT rates |
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| Certain goods and services are eligible for reduced VAT rates. as essential items or other specific goods or services that may have a reduced rate and are presented below. | |
| Rate | Good or Services |
| 10% | “First Reduced rate” |
| Essential food items such as bread, milk, meat, fish, and butter; | |
| Pharmaceuticals and antibiotics; | |
| Medical equipment; | |
| Printed materials like books, brochures, and leaflets, except those with over 50% advertising content; | |
| Products such as walking sticks, seat-sticks, whips, and horse whips; | |
| Equipment for lifting, handling, loading, and uploading | |
| Accommodation services such as hotels, short-term rentals, and recreational camps. | |
| 5% | “Second reduced rate”, – On and after 1 January 2023 |
| The supply of state-supported residential rental housing, including the land, that meets specific conditions; | |
| Renovation and reconstruction work performed on state-supported residential rental housing that meets specific conditions. | |
| 0% | Zero rated products |
| Goods exported outside of the EU | |
| Goods supplied to another EU Member State, provided that the customer is identified for tax purposes in another EU Member State, under Section 43 of the VAT Act, and certain procedural requirements are met. | |
| Services that involve work on movable assets returned to a third country; | |
| Transport services and passenger transport; and | |
| Services directly linked to the import and export of goods. | |
Exempt From VAT |
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| Mail Services | |
| Medical services; | |
| Social services; | |
| Educational services; | |
| Services provided to members of political parties, religious organizations, trade unions, professional chambers and similar organizations in return for a membership fee; | |
| Sports or physical education-related services; | |
| Cultural services; | |
| Fund-raising activities; | |
| Public radio and television broadcasting; | |
| Specified supplies and leases of immovable property (more details can be found in Section 4.4) | |
| Financial and insurance services | |
| Supply of postage stamps | |
| Lotteries and other forms of gambling. | |
Various countries announced short-term adjustments to their VAT rates in response to COVID-19. This resulted in reductions to the VAT rates on products and services sold by businesses that were particularly hit hard by the pandemic’s economic fallout, such as the hospitality sector. To learn more about the implications of COVID-19 in Slovakia, please visit our news section by clicking here.
Last Updated: 13/11/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
