Updated by Silvester Dulak, PKF Slovakia (PKF TAX, s.r.o.)
Key data (Slovak Republic)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | €49,790 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Relevant acquisitions | €14,000 |
| VAT deregistration (for taxable persons seated or with a fixed establishment in the Slovak Republic) | €49,790 |
|
| B. VAT rates |
| Standard rate | 20% |
| Reduced rates | 10%, 5% |
|
| C. VAT return filing periods |
| Businesses with turnover below €100,000 | Quarterly
(Voluntary option if a taxable person is registered as a VAT payer in the Slovak Republic for more than 12 calendar months) |
| Businesses with turnover exceeding €100,000 | Monthly |
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Web page updated on 24 Aug 2024 16:15