📌 What You Need to Know

Slovakia applies several VAT rates depending on the type of goods or services being supplied.

Understanding the correct VAT rate is important to ensure:

• accurate invoicing
• correct VAT reporting
• compliance with Slovak VAT legislation
• and avoidance of potential penalties or tax authority queries.

⚠️ The applicable VAT rate depends on the specific nature of the goods or services being sold.

🇸🇰 Standard VAT Rate

The standard VAT rate in Slovakia is:

23%

This rate applies to most goods and services unless a reduced VAT rate applies.

Examples include:

🛍️ Consumer goods

💻 Electronics

👕 Clothing and footwear

🏠 Professional services

🚗 Motor vehicles

📦 General retail sales

Most business transactions are subject to the standard 23% VAT rate.

🍞 Reduced VAT Rate – 19%

Slovakia applies a reduced VAT rate of:

19%

to certain categories of goods and services specified by Slovak VAT legislation.

Examples may include:

⚡ Certain electricity supplies

🍽️ Certain food products

The exact scope of goods eligible for the 19% rate may change as legislation is updated.

📚 Reduced VAT Rate – 5%

A further reduced VAT rate of:

5%

applies to specific goods and services considered socially important.

Examples may include:

🍞 Certain basic food products

💊 Selected pharmaceutical products

📚 Books and certain printed publications

🏥 Certain healthcare-related supplies

🏨 Some accommodation services

⚠️ Eligibility for the 5% rate depends on the exact product classification and applicable Slovak VAT rules.

🚫 VAT Exempt Supplies

Certain transactions are exempt from VAT in Slovakia.

Examples may include:

🏦 Some financial services

🛡️ Certain insurance services

🏥 Certain healthcare services

🎓 Certain educational services

🏘️ Some property transactions

For exempt transactions:

• VAT is generally not charged to the customer
• input VAT recovery may be restricted
• additional reporting requirements may apply.

🌍 Cross-Border Transactions

Different VAT treatments may apply to:

📦 Intra-EU supplies of goods

🚚 Exports outside the European Union

📥 Imports into Slovakia

🛒 Distance sales

📤 Triangular transactions

The VAT treatment depends on:

• the location of the customer
• the movement of goods
• the VAT status of the parties involved
• and the nature of the transaction.

🧾 VAT Rate Summary

⚠️ Important Reminder

Applying the wrong VAT rate can lead to:

• additional VAT assessments
• penalties
• interest charges
• tax authority audits
• and compliance issues.

Businesses should ensure that products and services are classified correctly before issuing invoices.

Where uncertainty exists, professional advice should be obtained.

🤝 How hellotax Helps

hellotax supports businesses with:

• VAT registrations
• VAT return preparation
• OSS compliance
• VAT rate guidance
• and ongoing VAT compliance across Europe.

If you are unsure which Slovak VAT rate applies to your products or services, please contact your Account Manager for assistance.