Taxes - Slovakia

Updated 04. 2010

Legal requirements

Tax is a mandatory, legally specified, regular payment, which taxpayers make to the state at specified amounts and within specified deadlines.

Tax is governed by the regulations of the Slovak government and the orders and measures of the Slovak Ministry of Finance.

Office of the Government of the Slovak Republic
Ministry of Finance of the Slovak Republic
Tax administration

The Slovak Ministry of Finance is responsible for all tax matters.

Slovak Ministry of Finance

The administration of taxes is carried out by the Tax Directorate of the Slovak Republic and the tax offices.

Tax administration

Tax system

Taxes are divided into direct taxes:

income tax and local taxes
Direct taxes
indirect taxes
Value Added Tax and Excise Duty
Indirect taxes

Direct taxes

Natural persons must pay tax on income from independent activities, self-employed activities, rents, capital assets and other income,

Companies must pay the tax on the income of a legal entity derived from business activities and from handling assets.

income tax
Act on Income Tax [744 KB]

Local taxes are a source of revenue for local authorities. The local taxes which a local authority may impose include:

property tax,
dog tax,
tax on the use of public spaces,
housing tax,
vending machine tax,
tax on non-gambling amusement arcade machines,
tax on the entry and keeping of motor vehicles in historic quarters of towns,
tax on nuclear facilities.

A regional authority (VÚC) may impose a tax on motor vehicles.

Local taxes
Tax administration

Companies and natural persons are taxed at a flat rate of 19%. The Slovak Act on Income Tax also applies to cases of double taxation.

Limiting double taxation

Countries with which Slovakia has concluded agreements on limiting double taxation:

Countries - for limiting double taxation [167 KB]

Our membership of the EU entails a requirement to coordinate provision of the fair charging and payment of taxes in an international context. International assistance and cooperation in tax administration applies to:

income tax
property tax,
inheritance tax, gift tax and property transfer tax,
taxes imposed in a signatory state which are of an equal or similar nature,
other taxes, where international assistance and cooperation in the administration of taxes is regulated by an international agreement.
International assistance in the administration of taxes

Indirect taxes

Value added tax (VAT) is principally an indirect tax on consumption. Value added tax is levied on every sale of goods or services at every phase of production and distribution.

Act on Value Added Tax [432 KB]

Excise duty comprises a group of indirect taxes of a selective nature, which apply only to certain types of goods. Excise duty is calculated in the selling price, so that natural persons or legal entities are affected by it indirectly - when purchasing the selected types of goods. It specifically applies to:

beer,
wine,
tobacco and tobacco products,
spirits, mineral oils - petrol and diesel,
coal,
electricity,
natural gas.
Excise duty

Administrative procedures

Tax registration

Business entities must register with the appropriate tax office. In the case of natural persons, this will be in the location of their usual place of residence. In the case of legal entities it will be in the location of their registered office or actual place management.

If it is not possible to specify a location on the basis of a registered office or the permanent residence of a natural person, the appropriate office will be the Bratislava I Tax Office.

Tax offices by region
Local areas for taxpayers
Act on Tax Authorities

Taxpayers shall apply for tax registration if:

they achieve turnover of EUR 49,790 over the 12 preceding consecutive calendar months at most,
the application shall be submitted by the 20th day of the calendar month following the month in which the aforementioned turnover was achieved,

Taxable persons doing business on the basis of an Association Agreement or another similar agreement shall apply for tax registration if:

they achieve turnover of EUR 49,790 over the 12 preceding consecutive calendar months at most, The total turnover shall include the turnovers of individual persons and the turnover from their joint business activity,
the application shall be submitted by the 20th day of the calendar month following the month in which the aforementioned turnover was achieved,
If a taxable person who is not a taxpayer concludes an Association Agreement with a taxpayer, he must apply for tax registration at the latest within ten days of the date on which the agreement is concluded,

Following tax registration the taxable person will become a taxpayer.

Portal of he Tax Administration
Registering at a tax office

Submitting a tax declaration

Taxpayers must submit a tax declaration and the required attachments to the local tax office within three months of the end of the tax period. The tax must also be paid within this deadline.

Business entities shall submit tax declarations on the forms issued by the Slovak Ministry of Finance. The forms include:

confirmation of submission of tax declaration
notes on the completion of the tax declaration

Tax declarations or returns may be submitted by taxable entities:

in person,
by post,
by fax - where they are submitted by fax, they must also be delivered in writing within 5 working days of the fax submission, failing which they will be regarded as a non-submission,
by electronic means, which must be signed using a secure electronic signature.
Portal of the Tax Administration
Tax form
Completing the form on-line

Check also the legislation on this topic in:

Taxes - Slovakia