VATupdate

VAT rates in Slovakia

Quick overview

Standard Rate Other Rates
20% 10%

The local name for VAT in Slovakia is Daň z pridanej hodnoty (DPH).

Slovakia has 2 VAT rates:

  • Standard VAT rate of 20%
  • Reduced VAT rate of 10%

Recent developments

Recently, Slovakia confirmed the zero VAT rate for certain personal protective equipment till June 30, 2021.  For more information about (recent) rate change developments in Slovakia, please click here.

Standard rate: 20%

This is in place since 1 January 2011.  Before that, the standard rate was 19%. This rate applies for all transactions that take place in Slovakia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Slovakia applies various exemptions with a refund of tax paid at preceding stages (zero rates), such as intra-Community and international transport, intra-Community supplies of goods, exports of goods (and related services) to non-EU countries, and services to goods and goods under customs control.

Reduced rate: 10%

Examples of transactions subject to this rate are:

  • Only selected items – fresh or chilled meat, live fish, fresh or chilled fish, milk, butter, bread. Exhaustive list can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended
  • Certain pharmaceutical products
  • Certain medical equipment for disabled persons
  • Printed books, brochures, leaflets and similar printed products, except if advertising and advertising represent, individually or together, more than 50% of the total content of the product.
  • Printed products, except if advertising and advertising represent, individually or together, more than 50% of the total content of the product.
  • Certain hotel accommodation
  • Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work

For a description of how the VAT rates are structured in the European Union, please see here.  The European Commission has also made an EU VAT rate database available where you can find the applicable VAT rate by entering the CN/CPA code of the goods respectively services (you can find more information here).

An overview of VAT rates in the EU can be found here.

This post was last updated on 14 April 2021.

Sponsors:

Advertisements:

* click here if you have interesting news to share *