Slovakia VAT (DPH) 2026 — 23% Standard, 19%/5% Reduced

Slovakia applies a 23% standard DPH rate (Daň z pridanej hodnoty) and reduced 19% and 5% rates in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 DPH Rates at a Glance

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

These are the three rates Slovakia applies since January 2025. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Slovak VAT number format with the VAT validator.

What the 19% and 5% Reduced Rates Cover

• Food and non-alcoholic beverages — supermarket groceries, bread, dairy, fruit, vegetables. Restaurant meals fall under the 19% tier — confirm exact classification with Financná správa.
• Books, newspapers and magazines — printed and certain digital publications.
• Medical equipment and aids — wheelchairs, hearing aids, glasses, prostheses.
• Pharmaceutical products — prescription and over-the-counter drugs.
• Passenger transport — bus, tram, rail within Slovakia.
• Hotel accommodation — overnight stays including breakfast.
• Cultural events — cinema, theatre, museum admission.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate DPH automatically.

VAT Registration Threshold

• Mandatory registration: annual turnover exceeding €50,000 in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT.
• Non-Slovak businesses: foreign businesses making taxable supplies in Slovakia must register for VAT regardless of turnover.

VAT Registration in Slovakia

1. Who must register: any business exceeding the €50,000 threshold, plus all non-Slovak businesses making taxable supplies in Slovakia.
2. Where: register with the Financná správa (Financial Administration). Applications can be submitted online via the FS portal.
3. What you receive: a VAT identification number (SK + 10 digits) required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments.

Slovak Invoice Requirements

Under the Slovak VAT Act (transposing the EU VAT Directive Articles 226–231), every DPH invoice must contain:

1. Supplier details — full legal name, registered address, VAT identification number and IČO (identification number).
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding DPH.
7. Rate and amount — applicable DPH rate (23%, 19% or 5%) per line, net subtotal per rate, total DPH amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Build a compliant Slovak invoice in seconds with the invoice generator.

Reverse Charge in Slovakia

• B2B services from Slovakia to an EU customer: you invoice at €0 DPH with reverse charge reference. Both VAT IDs must appear.
• B2B services received from abroad: you self-account Slovak DPH under the reverse charge.
• Domestic construction: the main contractor self-accounts DPH on payments to subcontractors.

Check any cross-border scenario with the reverse-charge vs OSS checker before invoicing.

OSS — Slovakia and the One Stop Shop

• B2C distance sales of goods above €10,000 per year — charge destination country's VAT and declare through OSS.
• Registration: register for OSS via the Financná správa portal. File one quarterly return covering all destination countries.
• Below €10,000: charge Slovak 23% DPH on all B2C cross-border sales.
• B2B: reverse charge governs those transactions.

Worked Examples

Worked Example — Adding 5% Reduced DPH

A Bratislava pharmacy sells medicine worth €600 net. The reduced 5% rate applies.

Gross = €600 × 1.05 = €630 · DPH = €30

Verify instantly with the VAT calculator — select Slovakia (5% preset) or Custom-rate mode.

How to Use the Slovak VAT Calculator

1. Select Slovakia from the country dropdown — the standard 23% rate auto-fills.
2. Choose mode: Add DPH (net → gross), Remove DPH (gross → net), or Custom rate (use 5% or 19% for reduced items).
3. Enter the amount and click Calculate. Net, DPH and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Slovak Financná správa and EUR-Lex. Always confirm with your local daňový poradca or tax advisor.