VAT Slovakia 2025

Contents
  1. Changes to VAT Rates in Slovakia from January 2025
  2. The standard VAT rate in Slovakia 2025
  3. A reduced 10% VAT rate in Slovakia
  4. Reduced VAT Rate in Slovakia 2025 – 19%
  5. Reduced VAT Rate in Slovakia 2025 – 5%
  6. A reduced 0% VAT rate in Slovakia
  7. When is it necessary to pay VAT in Slovakia?
  8. Deadlines for filing VAT returns and paying VAT in Slovakia
  9. The VAT registration process in Slovakia
  10. Potential penalties and interest charged for incorrect declarations or late VAT payments in Slovakia
  11. Tax office in Slovakia
  12. Intrastat in Slovakia
  13. We will support you in the field of VAT registration and settlement in Slovakia.
  • Last update: 16.01.2025
  • Published: 19.12.2022
  • Read in: 5 min

As of 1 January 2025, Slovakia has revised its standard VAT rate and reduced VAT rate. However, the super-reduced VAT rate remains unchanged. The standard VAT rate in Slovakia is now 23%, while the reduced rates are set at 19%.The VAT increases in Slovakia are part of a broader fiscal consolidation package. This decision is a response to the deteriorating state of public finances in the country, as confirmed by a European Union analysis. The primary goal of the VAT increase is to reduce the budget deficit to 4.7% of GDP in 2025, representing an improvement from the projected 6% deficit in 2024.

This article provides an overview of the key aspects of Slovakia’s VAT system, outlines the applicable VAT rates, and explains the registration and reporting processes. We invite you to read on for detailed insights!

In This Article, You Will Learn:

  • VAT in Slovakia – What are the current VAT rates in Slovakia, and what are the categories of VAT rates?
  • VAT Registration – When and where can businesses register for Slovak VAT, and how long does the registration process take?
  • VAT Returns – What are the deadlines for submitting Slovak VAT returns?
  • Tax Office Submissions – Which tax authority handles Slovak VAT return submissions?
  • Intrastat Thresholds – What are Slovakia’s Intrastat thresholds for 2025?

We encourage you to delve into the details to ensure compliance with the Slovak VAT system.

Changes to VAT Rates in Slovakia from January 2025

By decision of the authorities on October 18, 2024, the standard VAT rate in Slovakia will increase from 20% to 23% as of January 1, 2025. Additionally, the reduced VAT rate, which currently stands at 10%, will rise to 19%. However, the super-reduced VAT rate of 5% in Slovakia will remain unchanged.

Alongside the VAT rate increases in Slovakia, there will also be changes to the product categories subject to specific VAT rates:

  • A 23% VAT rate in Slovakia will apply to catering services from January 2025
  • A 19% VAT rate in Slovakia will apply to food and household electricity.
  • The reduced VAT rate of 10% is abolished.
  • A 5% VAT rate in Slovakia will cover basic food products, medicines and medical devices, books, textbooks, newspapers, magazines, and accommodation from January 2025.

The standard VAT rate in Slovakia 2025

The standard VAT rate in Slovakia in 2025, which applies to most products and services, is 23%. It applies to all goods and services that do not fall under the reduced VAT rate of 19% or the 5% rate.

A reduced 10% VAT rate in Slovakia

The reduced VAT rate of 10% in Slovakia was abolished in 2025.

Reduced VAT Rate in Slovakia 2025 – 19%

The reduced VAT rate in Slovakia is 19%. It applies to various products and services, including:

  • Food items – for example: processed products such as canned goods, fruit juices, instant meals, sweets, and confectionery.
  • Non-alcoholic beverages (when not served in dining establishments): fruit juices and carbonated drinks.
  • Energy services, selected cultural services, and public transportation.

The application of Slovakia’s reduced VAT rates follows the lists specified in the VAT regulations, which can be reviewed in the Slovak VAT laws and decrees.

Reduced VAT Rate in Slovakia 2025 – 5%

The super-reduced VAT rate in Slovakia is 5% as of 2025. The scope of this rate was expanded in 2025 to alleviate financial burdens on households and support economically vulnerable groups.

The 5% super-reduced VAT rate applies to, among others:

  • Essential food items, such as bread, flour, rice, milk, cream, cheese, vegetables, fruits, meat, and eggs.
  • Medicines and medical products.
  • Catering services.
  • Children’s products, including children’s clothing, footwear, selected hygiene products, and baby cosmetics.
  • Selected books and magazines.

A reduced 0% VAT rate in Slovakia

As in other EU countries such as Germany, Croatia, Romania or Austria, Slovakia has a 0% VAT rate for selected services related to the export and transport of people and goods.

When is it necessary to pay VAT in Slovakia?

Similar to other Central and Eastern European countries, Slovakia is a steadily growing e-commerce market. According to data from Statista, the projected growth between 2023 and 2027 is expected to remain above 12%. Although the country is relatively small, it has a high level of market penetration, resulting in more and more e-commerce companies choosing to sell in the country.

User behaviour in terms of the types of products they purchase, plays an important role here. The most popular categories in Slovakia are mainly electronics (34%), fashion (24%), furniture and home accessories (16%), as well as cosmetics and food (10%).

If you plan on expanding sales to this country and competing with Slovak companies, you may be required to register and settle VAT there. So when does this obligation arise?

Firstly, if a company warehouses goods in Slovakia, they must also settle VAT there. This applies both to the use of the company’s own warehouses and anytime the goods are warehoused by Slovak companies providing fulfilment services.

Secondly, there is an obligation to settle VAT in Slovakia if the total sales of goods to EU countries within the intra-community distance sales of goods exceed €10,000. However, this option allows VAT to be settled with both the Slovak Tax Office and the VAT OSS procedure, which allows e-commerce companies to simplify VAT settlement within the EU.

Deadlines for filing VAT returns and paying VAT in Slovakia

Monthly VAT returns and payments in Slovakia should be submitted by the 25th of the month following the accounting period.

The VAT registration process in Slovakia

As a foreign entity, in order to register for VAT in Slovakia, a complete set of documents is required, which include:

  • Applying for VAT registration
  • A document confirming VAT registration in another EU country
  • Excerpt from the national commercial register ( as well as a version translated into Slovakian)
  • Document confirmig your identity (identity card or passport)

It is important to note that this process should be done prior to starting any business activity that requires being a Slovakian VAT payer.

If the documents are submitted correctly, the process should not take more than a month.

Potential penalties and interest charged for incorrect declarations or late VAT payments in Slovakia

Late submission of VAT returns, inaccurate returns or late payment of VAT are subject to fines ranging from €30 to €16,000.

In exceptional circumstances, e.g. during a VAT audit or when a declaration has not been filed upon request, the penalty can be as high as €32,000.

Tax office in Slovakia

VAT applications can be submitted electronically, by post or in person at the office under the address:

Daňový úrad Bratislava

Ševčenkova 32, 850 00 Petržalka

Intrastat in Slovakia

In addition to registering and settling VAT in Slovakia, some companies may also be required to report Intrastat. These reports contain information about the import and export of goods between EU countries and the movement of own goods between warehouses in different countries.

The INTRASTAT thresholds in Slovakia for 2025 are as follows:

  • Basic threshold: €1,000,000 for imports and exports.
  • Detailed threshold: €1,000,000 for imports and exports.

We will support you in the field of VAT registration and settlement in Slovakia.

As VAT compliance specialists, we offer comprehensive support in the field of VAT registration and accounting solutions across Europe. We encourage you to take advantage of our free consultation.

Michał Doruch Michał od ponad 10 lat zajmuje się m.in. rozliczaniem, rejestracjami i składaniem deklaracji VAT w krajach Unii Europejskiej oraz Wielkiej Brytanii. To jednak nie wszystko! W bagażu swoich doświadczeń ma także kwestie związane z VAT OSS, raportowanie Intrastat i bezpośrednie wsparcie klientów. Z Taxology Michał jest związany od marca 2021 roku.