Slovak Republic

Country Slovak Republic
Currency Euro
EU Member State Yes
Standard VAT rate 20%
Reduced VAT rate 10%
VAT registration limit for established businesses 49790 Euros
VAT registration limit for non-established businesses Nil
VAT registration rate for distance sellers 35000 Euros
VAT return filing periods Monthly or quarterly
Annual returns No
Intrastat thresholds: dispatches and arrivals 400000 Euro for dispatches/ 200000 Euro for arrivals
EC Sales Lists frequency Monthly /Quarterly
Additional reporting requirements Yes Please contact Essentia for specific advice
VAT recovery by non-established non-EU businesses Yes
Reverse Charge Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses No
Statute of limitations Please contact Essentia for specific advice

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close