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Slovakia

Slovakia

Manual
Value Added Tax (VAT)
Local Language:
Daň z pridanej hodnoty (DPH)
slovakia city viewslovakia flag
VAT Rates
Standard rate
23%
Reduced rate
19% and 5%

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.

  • Foodstuff
    19% and 5%
  • Water supplies
     23%
  • Pharmaceutical products
    5%
  • Medical equipment for disabled persons
    23% and 5%
  • Children´s car seats
    23%
  • Passenger transport
    23%
  • Books
    5%
  • Books on other physical means of support
    5%
  • Newspapers
    5%
  • Periodicals
    5%
  • Admission to cultural services (theatre, etc)
    23%
  • Admission to amusement parks
    23%
  • Pay TV / cable
    23%
  • TV licenses
    23%
  • Writers / composers
    23% and 5%
  • Hotel Accommodation
    5%
  • Restaurant and catering services
    23%, 19% and 5%
  • Restaurants
    23%
  • Medical and dental care
    Exempt and 23%
  • Repair of shoes and leather goods
    23%
  • Repair of clothing and household linen
    23%
  • Hairdressing
    23%

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