Slovakia first implemented the Value Added Tax (VAT) on January 1, 1993, primarily legislated by Act No. 222/2004 Coll., also known as the VAT Act. The Tax and Customs Authorities of Slovakia oversee its administration.
In May 2004, the Slovak Republic officially adopted the EU VAT Directive 2006/112/EC, aligning Slovakia’s VAT system with those of the other EU Member States. As an EU member, Slovakia is subject to any alterations in the EU VAT Directive, which can directly impact and potentially supersede the existing legislation under the Slovak VAT Act.
Source GVC
See also
Click on the logo to visit the website
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
Latest Posts in "Slovakia"
- Slovakia Introduces 50% VAT Deduction for Personal Vehicles Starting January 2026
- Slovakia’s ViDA VAT Reform Introduces Mandatory E-Invoicing and Real-Time Reporting by 2027
- Slovakia Proposes VAT Law Amendments: Electronic Invoicing and Data Reporting to Parliament
- Slovakia to Raise VAT on Sugary and Salty Foods to 23% from 2026
- VAT Guide Slovakia
