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