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

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