VAT rates - Slovakia
Standard VAT Rate
📌 The standard VAT rate in Slovakia is 23%, which applies to most goods and services.
Reduced VAT Rates
📉 Slovakia applies two reduced VAT rates:
✔️ 10% – Applies to essential goods such as pharmaceuticals, books, and certain food products.
✔️ 5% – Applies to specific medical supplies and social services.
In Slovakia, the 0% VAT rate applies only to intra-EU supplies and exports. Most goods and services sold domestically are subject to standard VAT rates. Keep in mind that zero-rated VAT does not mean exemption—businesses may still need to report sales. The availability of 0% VAT depends on the type of goods/services sold.
For more details, please refer to the official Slovak tax authority website or consult your tax advisor.
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verified - 30.01.2025 - EA
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