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Last checked: 10/09/2018

Charging and deducting VAT – Slovakia

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 on the national portal.

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.

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