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Slovakia V.A.T. and Other Taxes

Value Added Tax in Slovakia
  • The standard V.A.T. rate in Slovakia is 20%. There is also a reduced VAT rate of 10%, mainly for medicines and books.
  • VAT is charged on assets and services consumed in Slovakia as well as on imports into Slovakia.
  • In many cases, exports are not subject to value added tax. Similarly financial and banking services, insurance, educational services and the rental of real estate, other than new properties, are exempt from VAT.
  • The taxpayer, whose turnover exceeds EU 49,790 over a period of last 12 months is obliged to register for VAT with the tax authorities.
  • Foreign entity which offers mail orders in Slovakia is obliged to register with the tax authorities if the total value of goods shipped to Slovakia exceeds the amount of EUR 35,000 in a calendar year.
  • The tax period for VAT is a calendar quarter, if the taxpayer reached the turnover lower than EUR100,000. If the turnover exceeds this amount, the tax period is calendar month.
  • The VAT tax return should be filed and the tax should be paid by the 25th day following the reporting period.

Inheritance and Gift Tax in Slovakia
  • From 1.1.2004 Inheritance and Gift tax were abolished in Slovakia.

Slovakia Local Taxes
Local municipalities in Slovakia impose specific taxes.

Slovakia Real Estate Taxes
  • The tax, which is imposed on an annual basis, is applicable to plots, apartments and buildings.
  • Tax on land per year is 0.25% of the tax base.
  • Tax on buildings is determined by each municipality individually. The tax base is the area of the building in square meters.

Slovakia Motor Vehicle Tax
  • Motor vehicle tax is applicable for motor vehicles that are used for business purposes. The tax period is calendar year.
  • The tax return should be filed annually, by 31 January of the following year.
  • Tax rate is determined individually by municipalities.

Slovakia Excise Taxes
Following excise taxes are applicable in Slovakia:
  • Excise tax on spirit.
  • Excise tax on wine.
  • Excise tax on beer.
  • Excise tax on tobacco products.
  • Excise tax on electricity, coal and natural gas.
  • Excise tax on mineral oil.

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