Navigation path

Share on 
	Share on Facebook
  
	Tweet it
  
	Share on google+
  
	Share on linkedIn
  
    
      E-mail
Set page to normal font sizeIncrease font size by 200 percentBookmark this pageChoose high-contrast version

Slovakia

Taxes

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.

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

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

Tax system

Taxes are divided into direct taxes:

  • income tax and local taxes
  • indirect taxes
  • Value Added Tax and Excise Duty

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.

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.

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.

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

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.

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.

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.
 

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.

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.

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.
Help & advice

Help & advice

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

Country

Austria

Feldkirch

Graz

Innsbruck

Klagenfurt

Linz

Salzburg

Wien

Belgium

Antwerpen

Arlon

Brugge

Brussels

Charleroi

Gent

Hasselt

Leuven

Libramont

Liège

Mons

Namur

Nivelles

Bulgaria

Dobrich

Plovidiv

Ruse

Sandanski

Sofia

Stara Zagora

Vratsa

Yambol

Croatia

Osijek

Rijeka

Split

Varazdin

Zagreb

Cyprus

Nicosia

Czech Republic

Brno

Brno

Liberec

Ostrava

Ostrava

Pardubice

Plzen

Praha

Usti nad Labem

Denmark

Aalborg

Copenhagen

Herning

Kolding

Næstved

Viborg

Estonia

Tallinn

Finland

Helsinki

Oulu

Tampere

Turku

Vantaa

France

Amiens

Annecy

Aulnat

Besançon

Bordeaux

Bourg en Bresse

Caen

Cayenne

Chalons-en-Champagne

Chambéry

Dijon

Fort-de-France

Grenoble

Lille

Limoges

Lyon

Marseille

Marseille

Montpellier

Montpellier

Nancy

Nantes

Orléans

Paris

Pointe-à-Pitre

Poitiers

Privas

Rennes

Rouen

Saint-Denis

Saint-Etienne

Strasbourg

Toulouse

Valence

Germany

Berlin

Bremen

Bremenhaven

Chemnitz

Dresden

Düsseldorf

Erfurt

Frankfurt/Oder

Freiburg

Hamburg

Hannover

Kaiserslautern

Kiel

Konstanz

Leipzig

Magdeburg

Mannheim

Mülheim an der Ruhr

München

Potsdam

Reutlingen

Rostock

Saabrücken

Stuttgart

Trier

Ulm

Villingen-Schwenningen

Wiesbaden

Greece

Athens

Heraklion

Ioannina

Kavala

Kozani

Thessaloniki

Tripolis

Volos

Hungary

Budapest

Debrecen

Eger

Győr

Miskolc

Nyíregyháza

Pécs

Szeged

Székesfehérvár

Zalaegerszeg

Ireland

Dublin

Italy

Abruzzo

Aosta

Apulia

Ascoli Piceno

Basilicata

Bologna

Bologna

Cagliari

Calabria

Calabria

Campania

Catania

Florence

Genova

Gorizia

Milano

Molise

Naples

Palermo

Palermo

Perugia

Pesaro

Pisa

Pordenone

Ravenna

Rome

Rovereto

Sassari

Sicily

Terni

Torino

Trieste

Udine

Venezia

Venezia

Venezia

Latvia

Riga

Lithuania

Kaunas

Klaipėda

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Nieuwegein

Norway

Ås

Oslo

Stavanger

Tromsø

Poland

Bialystok

Gdańsk

Kalisz

Katowice

Kielce

Konin

Kraków

Lublin

Lublin

Olsztyn

Opole

Poznań

Rzeszów

Szczawno-Zdrój

Szczecin

Toruń

Warsaw

Warsaw

Warsaw

Wroclaw

Zielona Góra

Łódź

Portugal

Aveiro

Braga

Coimbra

Évora

Faro

Funchal

Lisboa

Ponta Delgada

Porto

Romania

Arad

Bacau

Bucuresti

Cluj-Napoca

Constanta

Craiova

Galati

Iasi

Ramnicu Valcea

Timișoara

Slovakia

Bratislava

Prešov

Slovenia

Koper

Ljubljana

Maribor

Spain

Albacete

Alicante

Badajoz

Barcelona

Bilbao

Ciudad Real

Donostia- San Sebastian

Ferrol

Las Palmas de Gran Canaria

Llanera

Logroño

Madrid

Murcia

Oviedo

Palma

Pamplona

Paterna (Valencia)

Santa Cruz de Tenerife

Santander

Santiago de Compostela

Sevilla

Toledo

Valencia

Valladolid

Vitoria- Gazteiz

Zaragoza

Sweden

Borlänge

Göteborg

Jönköping

Kramfors

Luleå

Malmö

Örebro

Östersund

Stockholm

Umeå

Västerås

Växjö

United Kingdom

Belfast

Bristol

Cambridge

Cardiff

Coventry

Inverness

London

Manchester

Newcastle

Yorkshire and Humber

Enter your message here

* required field (you must enter data here)