Slovak VAT Guide 2026: 23% Rate and Registration Rules

Value added tax (VAT, in Slovak daň z pridanej hodnoty, DPH) is central to doing business in Slovakia. From 1 January 2025 the standard rate rose from 20% to 23%, and that rate continues to apply in 2026. This guide explains the rates, when you become a VAT payer and what obligations registration brings.

VAT rates in 2026

Slovakia operates a three-tier rate system:

• Standard rate 23% — applies to most goods and services.
• Reduced rate 19% — applies to selected goods and services.
• Super-reduced rate 5% — applies to selected essential goods and services (for example, certain foodstuffs, medicines, books and the rental of selected real estate).

The increase in the standard rate from 20% to 23% was part of the public-finance consolidation package, which also reallocated some goods and services between rates.

When you become a VAT payer

You can become a VAT payer either compulsorily or voluntarily:

• Compulsory registration by turnover. Once your turnover reaches €50,000, you become a VAT payer from the following calendar year. If you exceed the higher threshold of €62,500, you become a VAT payer immediately.
• Voluntary registration. You may apply before reaching the turnover threshold — useful for businesses with high input costs or with customers who can deduct VAT.

Monitoring turnover matters: late registration leads to complications and penalties.

A VAT payer’s obligations

Once registered, you must:

• issue VAT invoices with all the required particulars,
• file VAT returns (monthly or quarterly depending on turnover),
• file the control statement (kontrolný výkaz),
• and, for intra-EU trade, the recapitulative statement (súhrnný výkaz).

In return, a VAT payer is entitled to deduct input VAT on business purchases — the main advantage of registration for businesses with significant inputs.

VAT for non-residents

Non-resident businesses trading in Slovakia may have a registration obligation regardless of turnover in certain cases — for example, when supplying goods or services with a Slovak place of supply. The rules around place of supply, reverse charge and intra-EU transactions are detailed, so it is worth checking your specific situation before you start invoicing.

Impact on pricing

A higher standard rate means a higher gross price at the same net price. When selling to final consumers (who cannot deduct the tax), this can affect demand, so businesses weigh how much of the tax to pass on. When selling to other VAT payers, the impact is smaller because the customer deducts the tax.

Get your VAT right

VAT is administratively demanding and errors in the statements lead to penalties. If you would like turnover monitoring, registration, returns and deductions handled correctly, we can assist with VAT registration as part of company formation in Slovakia and ongoing accounting services.