Slovakia VAT Compliance Guide
Slovakia applies a standard VAT (DPH) rate of 23% (reduced 19% / reduced 5%) under zákon č. 222/2004 Z. z. o dani z pridanej hodnoty. The compulsory registration threshold is €49,790 annual turnover. Filing is monthly. Slovakia is developing a national e-invoicing system — the IS EFA project — with a planned B2G and eventual B2B mandate, aligning with the EU ViDA direction. As of 2025, mandatory structured e-invoicing is not yet in force for the private sector, but the legislative framework is in preparation.
Slovak VAT compliance is administered by the Finančná správa under the DPH Act (zákon č. 222/2004 Z. z.). The €49,790 threshold is close to the EU directive's permitted maximum and means many small service businesses stay below it. The notable development is the IS EFA (Informačný systém elektronického fakturácie) project — a national e-invoicing platform inspired by the Czech IS EFA and the EU ViDA framework. The Slovak IS EFA is planned to introduce mandatory structured B2G e-invoicing first, followed by a phased B2B rollout. Slovakia also operates the JPK_V7M / JPK_V7K reporting (standard audit file for VAT), which transmits detailed transaction data with the periodic return — a precursor to full CTC. The practical burden is preparing for the incoming e-invoicing mandate while maintaining JPK accuracy today.
VAT Rates
| Rate | Applies To |
|---|---|
| 23% | Standard rate — most goods and services (raised from 20% in January 2023) |
| 19% | Reduced rate — certain foodstuffs, restaurant and catering services, hotel accommodation, certain medical devices |
| 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 | €49,790 rolling 12-month period |
| 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 |
Filing Requirements
VAT return + JPK_V7
Monthly (or quarterly for small schemes) filing via the Finančná správa portal, submitted as JPK_V7M (monthly) or JPK_V7K (quarterly) — a structured audit file that includes the return and detailed purchase/sales data. Payment due by the 25th of the month following the period.
VIES / Intrastat
VIES recapitulative statement of intra-EU supplies is integrated into the JPK_V7 submission. 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
The IS EFA (Informačný systém elektronického fakturácie) project is under development, with a planned B2G e-invoicing mandate followed by phased B2B rollout. As of 2025, structured e-invoicing is not yet mandatory for the private sector — but the JPK_V7 audit-file reporting already transmits detailed transaction data to the Finančná správa, functioning as a near-real-time reporting layer. Full CTC is expected to follow the EU ViDA timeline.
Key Deadlines
VAT return (JPK_V7) + payment: 25th of the month following the period (e.g. 25 April for the March period). VIES: within the JPK_V7 submission.
How Nika Helps
Nika captures every supplier invoice — supplier IČO 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 complete records to build the JPK_V7 file and file the periodic return. Nika does not file the return itself.
What is the IS EFA project in Slovakia?
IS EFA (Informačný systém elektronického fakturácie) is Slovakia's planned national e-invoicing platform, modelled on the Czech system and the EU ViDA framework. It is expected to introduce mandatory structured B2G e-invoicing first, with B2B expansion to follow. As of 2025 it is not yet in force.
What is JPK_V7 reporting?
JPK_V7M (monthly) and JPK_V7K (quarterly) are structured audit files that combine the VAT return with detailed purchase and sales transaction data, submitted together to the Finančná správa. It is a near-real-time reporting obligation that precedes full e-invoicing.