VAT in Slovakia: rates, registration and the tax period

Since 2025 the standard VAT (DPH) rate in Slovakia has been 23%, with reduced rates of 19% and 5%. From 2026, selected sweet and salty foods moved to 23%. Whether you must register as a VAT payer (platiteľ DPH) depends on turnover for the calendar year: €50,000 for the previous year or €62,500 in the current year.

Key points

Rates: 23% standard, 19% and 5% reduced (from 1 January 2025).

From 1 January 2026, confectionery, sweet pastries, cakes, ice cream and salty snacks fall under 23%.

Turnover above €50,000 in a calendar year: VAT payer from 1 January of the following year.

Turnover above €62,500 in the current year: VAT payer with the very supply that crosses the threshold.

Registration application: within 5 working days of exceeding the threshold.

Return, payment and control statement: within 25 days after the end of the tax period.

Uncertain In 2026 there was discussion of raising the registration threshold. According to available information, parliament rejected the proposal; if that changes, we will update the Radar item.

Rates

Rate	Examples of supplies (for guidance)
23%	Standard rate for most goods and services. From 1 January 2026 also selected foods with higher sugar and salt content (confectionery, chocolate, sweet pastries and cakes, ice cream, jams, salty snacks).
19%	Other foodstuffs, electricity, soft drinks in restaurants; from 2026 also, for example, mineral waters and unsweetened soft drinks without coffee and tea.
5%	Selected basic foodstuffs (e.g. meat, butter, milk, honey), medicines and selected medical devices, books and printed matter, accommodation, restaurant services.

What counts is how the goods are classified under the customs tariff code in the annexes to the VAT Act (zákon o DPH), not the trade name. For disputed items you can ask the customs office for binding tariff information.

When you become a VAT payer

Since 1 January 2025, turnover is assessed over the calendar year:

€50,000 threshold — if turnover for the calendar year exceeds it, the business becomes a VAT payer from 1 January of the following year. The application is filed within 5 working days of exceeding the threshold.
€62,500 threshold — if turnover in the current year exceeds it, the business becomes a VAT payer with the very supply that crossed the threshold. This is “immediate” registration: the invoice that takes you over the threshold is already subject to VAT.

Voluntary registration below the threshold is also possible.

Tax period and deadlines

The basic tax period is a calendar month. A payer can switch to a quarterly period if more than 12 calendar months have passed since registration and turnover for the previous 12 months did not reach €100,000; the change is notified to the tax administrator (správca dane).

Within 25 days after the end of the period, the payer:

files the VAT return,
pays the tax due,
files the control statement (kontrolný výkaz) electronically.

If the deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day.

Domestic reverse charge in construction

For construction work, supplies of a building under a contract for work and supplies of goods with installation that fall under Section F of the CPA classification, the domestic reverse charge (prenesenie daňovej povinnosti) applies between two Slovak VAT payers (Section 69(12)(j)). The supplier invoices without VAT, marked “prenesenie daňovej povinnosti” (reverse charge), and the customer accounts for the tax. We cover this in more detail in the guide for craftspeople.

What to do

Keep track of your calendar-year turnover as you go, not just in December.

If you exceed a threshold, file the registration application within 5 working days.

Check how VAT rates are assigned to goods in eKasa and your invoicing against the customs tariff.

Set a recurring reminder for the 25th day after the end of each period.