VAT in Slovakia

Value Added Tax in Slovakia is also known as "Daň z pridanej hodnoty” (DPH) in the local language.

What are the VAT rates in Slovakia?

The VAT rates in Slovakia are:

• Standard Rate: 20%.
• Reduced Rates: 10%.

The reduced VAT rate only applies to specific products covered by the VAT Directive.

VAT rates in Slovakia by product and service

The standard VAT rate is 20%. Also, the standard VAT rate will generally apply to all goods and services for which no exemption or reduced VAT rate is provided.

The first reduced VAT rate is 10%. This reduced VAT rate will be applied to certain basic foodstuffs, certain pharmaceutical products, and medical equipment, books and periodicals (provided that the percentage of advertising is less than 50% of the content), hotel accommodation, as well as the supply of goods by organizations recognized as being committed to social welfare.

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
  20% and 10%
• Water supplies
   20%
• Pharmaceutical products
  20% and 10%
• Medical equipment for disabled persons
  20% and 10%
• Children´s car seats
  20%
• Passenger transport
  20%
• Books
  10%
• Books on other physical means of support
  20%
• Newspapers
  10%
• Periodicals
  10%
• Admission to cultural services (theatre, etc)
  20%
• Admission to amusement parks
  20%
• Pay TV / cable
  20%
• TV licenses
  20%
• Writers / composers
  20% and 10%
• Hotel Accommodation
  10%
• Restaurant and catering services
  20%
• Restaurants
  20%
• Medical and dental care
  Exempt and 20%
• Repair of shoes and leather goods
  20%
• Repair of clothing and household linen
  20%
• Hairdressing
  20%