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Slovakia VAT Guide for Cross-Border Amazon FBA Sellers

  • Mandatory VAT Registration: Selling on Amazon Slovakia through FBA necessitates VAT registration, especially for non-EU sellers who must register from their first sale. EU sellers need to register if their sales to Slovak consumers exceed the €10,000 distance selling threshold.
  • VAT Rates and Filing Requirements: Slovakia has a standard VAT rate of 20%, a reduced rate of 10% for certain goods, and a zero rate for exports. VAT registration typically requires business documents, proof of trading activity, and identification for owners. Once registered, sellers must file VAT returns monthly or quarterly, with an annual return also required.
  • Compliance Risks: Non-compliance or delayed registration can lead to significant penalties, backdated VAT, and potential account suspension on Amazon. Non-EU sellers must appoint a fiscal representative in Slovakia, while EU sellers may choose to engage a local tax agent for easier compliance management.


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