Slovakia
VAT Name :
Dan z pridanej hodnoty (DPH)
VAT Number Format :
1234567890 (10 digits)
VAT Information Offices :
Dahovy urad Bratislava, Radlinskeho 37, PO Box 89, 817 89 Bratislava
Financial Directorate of the Slovak Republic, Lazovna 63, 974 01 Banska Bystrica
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 20% | Standard | All other taxable goods and services |
| 10% | Reduced | Basic foodstuffs; Live fish; Listed pharmaceutical items; Listed items of medical equipment; Certain books; Hotel accommodation and similar services; Use of campsites, Certain other accommodation including boarding school and student accommodation |
EXEMPTIONS
- Letting of immovable property
- Letting of residential property (excluding short term letting)
- Letting of commercial property
- Financial services
- Supply of land
- Postal services
- Option to tax can apply in certain cases to leasing and letting of immovable property, supply of buildings and land
THRESHOLDS
Registration Threshold : EUR 49.790
(below threshold registration can be on a voluntary basis)
Distance Selling Threshold : EUR 35.000
Dispatches : EUR 400.000
Arrivals : EUR 200.000
Intra-Community Acquisition Threshold : EUR 14.000
VAT Free Shopping for Tourists : EUR 175
PENALTIES
Late Filing : EUR 30 to EUR 16.000 fines for failure to submit or late submission
Failure to register : EUR 60 to EUR 20.000 fines. Interest charged in addition.
Late filing of EC Sales : EUR 60 to EUR 3.000 for late or incorrect ESL
Late filing of Intrastat : Minor fines
Other :
– Penalties may apply in cases of tax fraud, evasion, etc.
DEADLINES
Assessment Period : 5 years (can be extended up to 10 years for tax audits)
Standard Tax Period : Monthly
Quarterly filing can be opted for in certain cases
ESL filing – monthly submitted by the 25th day following the reporting period
Intrastat filing – by the 15th working day following the reporting period (electronic format)