A VAT refund guide to Slovakia
Which countries have reciprocity with Slovakia?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Slovakia?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 23% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Daň z pridanej hodnoty (DPH) |
| VAT number format | SK0123456789 or 0123456789 (SK followed by 10 number digits or 10 number digits) |
| Exemptions | Entertainment, Food, drink and restaurant services |
| Key Deadlines | 30th September (8th directive) and 30th June (13th Directive) |
| Threshold |
Non-Simplified: More than EUR 100 (including VAT) Simplified: EUR 100 or below (including VAT) Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | Electronic invoicing is mandated for B2B, B2G, and B2C transactions in this country |
Frequently Asked Questions
The following documents would generally need to be submitted for a Slovakia VAT refund:
For refunds under the 8th Directive – invoices for which a refund of VAT in Slovakia is being claimed and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent) as well as a bank declaration. For refunds under the 13th Directive – invoices for which a refund of VAT in Slovakia is being claimed, a valid tax certificate, completed claim form as well as the documents for your appointed agent (if applicable).
From 1 January 2025, the standard Slovakia VAT rate increased from 20% to 23%. As such, VAT refunds on expenses to be submitted for 2024 (submitted in 2025) will be charged at the old Slovakia VAT rate of 20%.
Entities will generally be entitled to claim a Slovakia VAT refund if they are not established in Slovakia, if they do not have a Slovakia VAT registration (and thus they do not have a Slovakia VAT number) and they do not make taxable supplies that are subject to VAT in Slovakia. The entity must also be established in a country that offers reciprocal treatment to Slovakian entities regarding VAT refunds.
For Slovakia VAT refunds under the 8th Directive: claims should be submitted electronically through the portal managed by the claimant’s Member State of Establishment. For Slovakia VAT refunds under the 13th Directive: claims should be submitted physically by sending the hard copy documents to the Slovakia VAT Authority. VAT IT will be able to assist with submitting your Slovakia VAT refunds.
Digital or scanned copies receipts and invoices can be submitted for Slovakia VAT refunds under the 8th Directive. Original invoices are however required for Slovakia VAT refunds under the 13th Directive.
Generally the VAT on the following expenses can be claimed in a Slovakia VAT refund: Fuel, Hire of means of transport, Vehicle expenses, Tolls, Taxi and public transport fares, Accommodation, Admission to fairs and exhibitions and other general business expenses (e.g., professional fees).
Explore VAT reclaim opportunities in
Nearby Countries
Czech Republic
Austria
Hungary
Need help with your VAT refund from Slovakia?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download the latest VAT Rates Country Guide
Start your journey by exploring what you can claim.
Download the latest and full international VAT guide and never miss a deadline.