Slovakia
VAT Basics
VAT rates in Slovakia by product and service
The standard VAT rate is 23%. Also, the standard VAT rate will generally apply to all goods and services for which no exemption or reduced VAT rate is provided.
The reduced VAT rate of 5% will apply to certain basic foodstuffs, pharmaceutical products, and medical equipment, books and periodicals (provided that the percentage of advertising is less than 50% of the content), hotel accommodation, access to sports events and certain catering services.
The reduced VAT rate of 19% will apply to certain foodstuffs, electricity and certain catering services.
Supplies and services at 0% are general supplies, related to exports, intra-Community supplies, services related to the export of goods, international transport of persons, financial services, and insurance provided to customers established outside the EU.
Finally, some supplies are exempt from VAT, such as health and social care, educational and cultural activities, sports, financial and insurance transactions, and real estate exemptions.
To confirm the VAT rate applicable to a particular product or service in Slovakia, we recommend that you contact us.
