Navigation path

Updated 13/06/2017

Slovakia - Charging and deducting VAT

Choose country

Choose country


* Information not yet provided by national authorities

The standard VAT tax period is a calendar month. You can also report your VAT on a quarterly basis, provided that you have been paying VAT for at least 12 full months and that your annual turnover is less than EUR 100 000.

Normally a VAT tax return should be submitted within 25 days of the end of each tax period, but there are some exceptions to this rule, such as supplying tax exempt goods and if you apply tax deductions.

You can read more about this from the following links to the national portal:

https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/zdanovacie-obdobie

https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/_danove-podanie

https://podpora.financnasprava.sk/219854-Zda%C5%88ovacie-obdobie

https://www.financnasprava.sk/en/businesses/taxes-businesses/value-added-tax/rights-and-obligations-of-fore

If, when making your VAT tax return, the result is an excess tax benefit (tax deficiency), this excess amount will be deducted from the tax due in the next tax period. If, in this period you still cannot deduct the excess tax benefit (due to a continued tax deficiency), the tax office will return the amount due to you within 30 days.

In some cases you may not be not obliged to file the tax return in the next tax period, in this case the tax office will automatically reimburse you within 30 days after this period.

To learn more about these requirements you can consult the following links to the national portal:

https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/_financne-vyrovnanie

https://www.financnasprava.sk/en/businesses/taxes-businesses/value-added-tax/rights-and-obligations-of-fore

Contact a local business support partner

Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the Enterprise Europe Network can give you free advice.

Local business support

Contact a local business support partner

Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the Enterprise Europe Network can give you free advice. To assist the advisor in your local area to respond in a timely and correct manner, please provide as much information as possible.

EEN-logo

Contact form

(All fields are mandatory)
Thank you, your message has been sent successfully.
Due to technical problems, your message could not been sent. Please try again later.
Please provide a valid e-mail address.

Personal details

Company details

YesNo

Austria

Wien

Belgium

Brussel

Bruxelles

Namur

Bulgaria

Sofia

Croatia

Zagreb

Cyprus

Nicosia

Czech Republic

Praha

Denmark

Copenhagen

Estonia

Tallinn

Finland

Helsinki

France

Blagnac Cedex

Caen

Dijon

Guadeloupe, Martinique

Lille

Lyon

Paca

Paris, Ile-de-France, Centre, Nouvelle-Calédonie, Polynésie

Rennes

Saint-Denis

Germany

Berlin

Bremen

Erfurt

Hannover

Kiel

Leipzig

Magdeburg

Mainz

Mülheim an der Ruhr

München

Rostock

Stuttgart

Wiesbaden

Greece

Athens

Hungary

Budapest

Iceland

Reykjavík

Ireland

Dublin

Italy

Firenze (Toscana, Umbria, Marche)

Milano (Lombardia, Emilia Romagna)

Napoli (Abruzzo, Calabria, Campania, Basilicata, Molise, Puglia, Sicilia)

Roma (Lazio, Sardegna)

Torino (Piemonte, Liguria, Valle d’Aosta)

Venezia (Veneto, Trentino Alto Adige, Friuli Venezia Giulia)

Latvia

Riga

Lithuania

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Norway

Oslo

Poland

Kielce

Lublin

Warsaw

Wroclaw

Portugal

Lisboa

Romania

Baciu Cluj

Bucuresti

Constanta

Timișoara

Slovakia

Bratislava

Slovenia

Ljubljana

Spain

Barcelona

Madrid

Oviedo

Palma

Santa Cruz de Tenerife

Sevilla

Valencia

Vitoria- Gazteiz

Zaragoza

Sweden

Stockholm

United Kingdom

Belfast (Northern Ireland)

Cardiff (Wales)

Edinburgh (Scotland)

London (England)

3000/3000

This information entered on this form is sent directly to a partner from the Enterprise Europe Network. Personal data entered on the form will only be used to assist the advisor to respond to your enquiry; the data will not be stored thereafter.

Help & advice