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: 23%
• Reduced Rates: 19%, 5%

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 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%