Slovakia VAT Calculator
How Much Is VAT in Slovakia?
The standard VAT rate in Slovakia is 23% in 2026. Other rates: 19% — Food not covered by the 5% rate, electricity, non-alcoholic drinks served in restaurants; 5% — Basic foodstuffs, medicines and medical devices, books and e-books, accommodation, restaurant and catering food, fitness and sports facilities, social housing; 0% — Exports outside the EU and intra-EU B2B supplies of goods (exempt with right of deduction). Locally the tax is called Daň z pridanej hodnoty (DPH). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Slovakia VAT
To add 23% VAT to a net (tax-exclusive) price, multiply it by 1.23. To remove VAT from a gross (tax-inclusive) price, divide it by 1.23.
- Add VAT: EUR 100 net × 1.23 = EUR 123 gross (that is EUR 23 of VAT)
- Remove VAT: EUR 123 gross ÷ 1.23 = EUR 100 net (that is EUR 23 of VAT)
Use the Slovakia VAT calculator above for any amount, or compare Slovakia with every other country in our VAT rates by country table.
Slovakia VAT Rates Overview
Every VAT rate currently in force in Slovakia
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 23% | Most goods and services; from 1 Jan 2026 also sugar confectionery, chocolate and cocoa products, and salty snacks |
| Reduced rate | 19% | Food not covered by the 5% rate, electricity, non-alcoholic drinks served in restaurants |
| Reduced rate | 5% | Basic foodstuffs, medicines and medical devices, books and e-books, accommodation, restaurant and catering food, fitness and sports facilities, social housing |
| Zero rate | 0% | Exports outside the EU and intra-EU B2B supplies of goods (exempt with right of deduction) |
VAT History and Local Rules in Slovakia
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Sweets, chocolate and salty snacks moved from 19% to 23%; input VAT on mixed-use cars limited to 50%
- 2025: Standard rate raised from 20% to 23%; reduced rates restructured to 19% and 5%; registration threshold raised to EUR 50,000
- 2011: Standard rate raised from 19% to 20%
- 2004: Flat 19% VAT rate introduced as part of tax reform
- 1993: VAT introduced in the newly independent Slovak Republic
Is the VAT rate the same everywhere in Slovakia?
Yes, the same VAT rates apply throughout Slovakia; there are no territories with special VAT treatment.
Good to know
Slovakia overhauled its VAT system in 2025 as part of fiscal consolidation: the standard rate jumped to 23% and the old 10% rate disappeared, replaced by 19% and 5%. Many food items now sit at 19% while basic staples are at 5%, so the rate depends on the exact product.
Businesses file a control statement (kontrolny vykaz) listing domestic invoices alongside every VAT return. Mandatory B2B e-invoicing via accredited Peppol providers starts on 1 January 2027.
Zero-Rated and Exempt Supplies in Slovakia
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU B2B supplies of goods to VAT-registered customers
- International transport services linked to exports and imports
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Healthcare and medical services
- Education
- Postal universal service
- Residential letting and most sales of older buildings
Slovakia VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Slovakia.
| Local name | Daň z pridanej hodnoty (DPH) |
|---|---|
| VAT number format | SK + 10 digits (e.g. SK1234567890) |
| Registration threshold | EUR 50,000 turnover in a calendar year (VAT from 1 January of the next year); immediate registration once EUR 62,500 is exceeded within the year |
| Non-resident businesses | Non-established businesses have no threshold and become VAT payers from their first taxable supply in Slovakia |
| Filing frequency | Monthly; quarterly possible after 12 months of registration if turnover was below EUR 100,000. A control statement (kontrolny vykaz) is filed with each return |
| Filing and payment deadline | 25th day of the month following the tax period (return and payment) |
| E-invoicing / reporting | Mandatory domestic B2B e-invoicing with near real-time reporting from 1 January 2027 (voluntary use from 2026); cross-border EU transactions from July 2030 |
| Tax authority | Financna sprava Slovenskej republiky (Financial Administration) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Financna sprava Slovenskej republiky (Financial Administration) before relying on them.
Cross-Border Sales and Refunds in Slovakia
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Non-EU and EU sellers of digital services to Slovak consumers charge Slovak VAT at 23% and usually report it through the EU One-Stop Shop (OSS); the EU-wide EUR 10,000 cross-border threshold applies to EU-established sellers.
Tourist VAT refunds: Non-EU residents can reclaim VAT on goods exported in personal luggage under the standard EU tourist refund scheme, via participating retailers.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Slovakia
What is the current VAT rate in Slovakia?
The standard VAT rate in Slovakia is 23% in 2026. Other rates in force: 19% (reduced rate), 5% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Slovakia?
To add 23% VAT, multiply the net price by 1.23. To remove it from a VAT-inclusive price, divide by 1.23; the difference is the VAT. The calculator at the top of this page does both.
What is the VAT rate on food in Slovakia?
Basic foodstuffs are taxed at 5% and most other food at 19%. Since 1 January 2026, sweets, chocolate and salty snacks are taxed at the standard 23%, as are alcoholic drinks.
When do I have to register for VAT in Slovakia?
Resident businesses must register once turnover exceeds EUR 50,000 in a calendar year, or immediately once it exceeds EUR 62,500 within the year. Foreign businesses without a Slovak establishment have no threshold.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.