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VAT Registration Guide

VAT Registration in Slovakia

Everything you need to know about Slovakia VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

23%
Standard VAT Rate
2–4 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Slovakia VAT Overview

Slovakia administers VAT through the Finančná správa SR. The standard rate is 23%, with reduced rates of 13%, 5%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Slovakia. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Slovakia warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Slovakia customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Slovakia

Not required for EU companies. Recommended for non-EU.

Filing Requirements

Filing Frequency
→Monthly
→Quarterly
Intrastat Thresholds
Arrivals€200,000
Dispatches€200,000
VAT Number Format
SK + 10 digits (e.g. SK1234567890)

Key Rules in Slovakia

•Standard rate raised to 23% from January 2025
•Control ledger (Kontrolný výkaz) alongside VAT return
•Strong automotive exports (Volkswagen, Kia, Stellantis)
•Central European hub for logistics
•E-invoicing plans under development

Penalties for Non-Compliance

Late Filing
Up to €10,000
Late Payment
4x base rate

FAQ — Slovakia VAT

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