Slovakia VAT Compliance Guide
Slovakia applies a standard VAT (DPH) rate of 23% (reduced 19% / super-reduced 5%) under zákon č. 222/2004 Z. z. o dani z pridanej hodnoty. Established businesses register once turnover exceeds €50,000 in the calendar year; businesses with no establishment in Slovakia must register before their first taxable supply, with no threshold. Filing is monthly, with payment due by the 25th. From 1 January 2027, structured e-invoicing (eFaktúra) becomes mandatory for domestic B2B and B2G transactions. Slovak law does not require foreign businesses to appoint a fiscal representative — registration is direct — though some non-EU businesses appoint one for local handling of correspondence and filings.
Slovak VAT compliance is administered by the Finančná správa under the DPH Act (zákon č. 222/2004 Z. z.). Since 1 January 2025 the standard rate has been 23% and the registration threshold €50,000 of turnover in the current calendar year, set by the 2024 consolidation package. Foreign businesses register directly through the tax office for non-residents in Bratislava — the VAT Act, unlike some EU regimes, does not condition registration on appointing a Slovak fiscal representative. The compliance change to plan for is eFaktúra: Slovakia's structured e-invoicing system, already mandatory for business-to-government transactions and becoming mandatory for domestic B2B invoicing from 1 January 2027.
VAT Rates
| Rate | Applies To |
|---|---|
| 23% | Standard rate — most goods and services (raised from 20% on 1 January 2025 under the 2024 consolidation package) |
| 19% | Reduced rate — certain foodstuffs, restaurant and catering services, hotel accommodation, certain medical devices (introduced 1 January 2025, replacing the former 10% rate) |
| 5% | Super-reduced — books (including e-books), medicines, certain foodstuffs (milk, bread, meat, vegetables), medical equipment |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Domestic turnover (established businesses) | €50,000 in the current calendar year |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Slovakia — no threshold applies |
Filing Requirements
VAT return (DPH) + kontrolný výkaz
Monthly filing via the Finančná správa portal, together with the kontrolný výkaz — the control statement listing supplied and received taxable transactions. Payment due by the 25th of the month following the period.
VIES / Intrastat
VIES recapitulative statement of intra-EU supplies is filed with the periodic return. Intrastat required above annual intra-EU trade thresholds.
Record retention
All invoices and supporting records retained for 10 years from the end of the tax year, per the DPH Act and tax procedure code.
E-Invoicing Status
Slovakia's structured e-invoicing system is eFaktúra (IS EFA — Informačný systém elektronického fakturácie). E-invoicing through eFaktúra is already mandatory for business-to-government transactions. From 1 January 2027 it becomes mandatory for domestic B2B transactions too: VAT-registered businesses must issue and receive structured electronic invoices (EN 16931) through accredited providers, with reporting of domestic transactions. Providers that cannot prove compliance with the register conditions by 15 December 2026 are struck from the register on launch day. A government bill still in the National Council (print 1454, as at September 2026) proposes a no-fines period in 2027 — it is not law, so plan against the 1 January 2027 date.
Key Deadlines
VAT return + payment: 25th of the month following the period (e.g. 25 April for the March period). VIES: with the periodic return. eFaktúra: providers must be on the compliant register by 15 December 2026; the domestic B2B e-invoicing mandate starts 1 January 2027.
How Nika Helps
Nika captures every supplier invoice — supplier IČ DPH (VAT) number, the correct Slovak VAT rate (23% / 19% / 5%), net, VAT, gross — and files the original PDF the day it arrives, from {price} per processed invoice. That gives the accountant clean, structured records for the kontrolný výkaz and the periodic return, and a head start on the 2027 structured-e-invoicing format. Nika does not file the return itself.
Do I need a fiscal representative for VAT in Slovakia?
No. Slovak VAT law does not condition registration on appointing a fiscal representative, including for businesses with no establishment in Slovakia: a non-established business registers directly and corresponds with the tax office itself. Some non-EU businesses still appoint one for convenience — a local address for official correspondence and someone who handles filings in Slovak — but that is a service choice, not a legal requirement.
What is eFaktúra (IS EFA) in Slovakia?
eFaktúra, built on the IS EFA platform, is Slovakia's structured e-invoicing system, operated with accredited providers (Digital Postmen) and the Peppol network. It is already mandatory for business-to-government invoices, and from 1 January 2027 it becomes mandatory for domestic B2B transactions: structured, EN 16931-compliant electronic invoices issued and received through certified providers.