CountrySlovak Republic
EU Member StateYes
Standard rate of VAT20%
Reduced rates10%
VAT identification number formatSK 0123456789
VAT registration limit established businessesEURO 49,790
VAT registration limit non-established businessesNil
VAT registration limit distance salesEURO 35,000
VAT return periodsMonthly or quarterly
Annual returnsNo
Intrastat thresholds: dispatches and arrivalsEURO 400,000 for dispatches and EURO 200,000 for arrivals
EC Sales Lists frequencyMonthly or quarterly
EC purchase listsNo
Other reporting requirementsRecapitulative Statement – All businesses registered for VAT in Slovakia, regardless of their place of establishment, are required to submit a local listing (recapitulative statement). Recapitulative statements detail all transactions made which are not included upon EC Sales Lists or Intrastat declarations, namely local sales and purchases performed in a given tax period. The frequency of the statement will be the same as the VAT return frequency and will be due on the same day.
VAT recovery by non-established non-EU businessesAllowed for all non-EU countries.
Expenses on which VAT is not recoverableMost countries including Slovak Republic restrict input tax recovery on certain items. This may include costs related to cars and employee and business entertainment.The reverse charge mechanism applies to the majority of cross border services.
Reverse ChargeThe reverse charge mechanism applies to the majority of cross border services.
Extended reverse chargetServices and certain type of goods provided by a non-established to a VAT registered customer in Slovak Republic are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Slovak Republic.
Fiscal representative required for non-EU businessesThe appointment of a fiscal representative is not allowed in Slovak Republic.
Use and enjoyment rulesUse and enjoyment rules have not been implemented in Slovak Republic.
Local addressAccordance
Statute of limitationsRecovery of VAT by the tax authorities: The period is 5 years or can be extended to 10 years. Deduction and refund of VAT: The period is 5 years.

This information is correct at the time of publishing (January 2020) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.