Slovakia VAT Calculator 2026 – Add or Remove VAT (23%, 19%, 5%)
Free Slovakia VAT calculator: add or remove VAT at 23%, 19%, 5% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Slovakia
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 23% | Most goods and services, incl. high-sugar/salty foods and sweetened drinks from 1 Jan 2026 |
| Reduced rate | 19% | Electricity, most other food, non-alcoholic drinks served in restaurants |
| Reduced rate | 5% | Basic foods (meat, milk, bread), selected medicines, books and press, restaurant meals, accommodation, sports and gym entry, state-supported rental housing |
Registration threshold
Mandatory registration if calendar-year turnover exceeds EUR 50,000 (VAT payer from 1 Jan next year), or immediately once turnover exceeds EUR 62,500 (since 2025)
Returns and payment
Monthly return plus control statement (kontrolný výkaz) by the 25th; quarterly optional after 12 months registered if turnover in the prior 12 months was under EUR 100,000
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified invoice for sales up to EUR 100 incl. VAT; e-kasa receipts count as invoices up to EUR 1,000 cash or EUR 1,600 non-cash
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Invoice must be issued within 15 days of supply or advance payment
- Reverse charge must be stated as "prenesenie daňovej povinnosti"
- Cash sales must be recorded in an e-kasa cash register
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
Mandatory structured e-invoicing (Peppol BIS, EN 16931, via certified providers) for domestic B2B and B2G from 1 Jan 2027, with e-reporting; intra-EU from 1 Jul 2030
Tax and e-invoicing rules in Slovakia · EU e-invoicing mandates: ViDA and country timelines
Recent changes
1 Jan 2025: standard rate 20% -> 23%; reduced rates became 19% and 5% (was 10% and 5%) (Act 278/2024); registration threshold EUR 49,790 -> EUR 50,000/62,500. 1 Jan 2026: many sugary/salty foods moved from 19% to 23% (Acts 261/2025, 385/2025).
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Slovakia?
The standard VAT rate in Slovakia is 23%. Other rates of 19% and 5% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.23 (1 plus the 23% standard rate). For example, €100.00 × 1.23 = €123.00, of which €23.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.23. For example, €123.00 ÷ 1.23 = €100.00 net, so the VAT included is €23.00. Taking 23% of the gross price would overstate the tax.
When does a business have to register for VAT in Slovakia?
Mandatory registration if calendar-year turnover exceeds EUR 50,000 (VAT payer from 1 Jan next year), or immediately once turnover exceeds EUR 62,500 (since 2025)
How often are VAT returns filed in Slovakia?
Monthly return plus control statement (kontrolný výkaz) by the 25th; quarterly optional after 12 months registered if turnover in the prior 12 months was under EUR 100,000
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Financial Administration of the Slovak Republic (Finančná správa) and tax offices and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Your Europe - VAT rates applied in EU member countries (last checked 13/07/2026) — European Union (Your Europe)
- Sadzby dane (VAT rates, incl. changes from 1.1.2026) — Finančná správa SR
- Registračná povinnosť pre DPH (EUR 50,000 / 62,500) — Finančná správa SR
- Vyhotovenie faktúr (simplified invoice, reverse-charge wording) — Finančná správa SR
- Daňové podanie k DPH (control statement, 25-day deadline) — Finančná správa SR
- eFaktúra (implementation timeline 1.1.2027 and 1.7.2030) — Finančná správa SR
- Zákon 222/2004 Z. z. o DPH, version effective 1.1.2026 (§ 27 rates, § 77 tax period) — Slov-lex, Ministry of Justice SR
- Zákon 222/2004 Z. z. o DPH, version effective 1.1.2024 (prior 20%/10% rates) — Slov-lex, Ministry of Justice SR
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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