Slovakia VAT rate 2026: 23% standard rate
Slovakia's standard VAT rate is 23 percent. Its reduced-rate structure changed sharply on 1 January 2025, when the former 10 percent rate was eliminated and replaced by a new 19 percent rate, while a narrower 5 percent rate continues to cover genuine basic foodstuffs, pharmaceuticals, and accommodation. A further 2026 layer moved processed high-sugar and high-salt foods out of 19 percent and up to the full 23 percent standard rate.
Slovakia VAT rates
| Rate | Type | Applies to |
|---|---|---|
| 23% | Standard | Default rate for goods and services not listed under a reduced category, now including processed high-sugar and high-salt foods since 1 January 2026. |
| 19% | Reduced | Electricity supply, most food products under Annex 7 of the VAT Act, and restaurant and catering services serving non-alcoholic drinks, a rate that replaced the former 10 percent rate on 1 January 2025. |
| 5% | Reduced | Selected basic foodstuffs like fresh meat, bread, and milk, pharmaceuticals and medical devices, books and periodicals, and accommodation and hotel services. |
Rates served live from the Avatcado API, last updated August 13, 2026.
Check a Slovakia VAT number
Businesses charging Slovakia VAT must hold an active Slovakia VAT registration. Check any Slovakia VAT number for free below.
Enter a VAT number to see its registration result, source and freshness
Get Slovakia VAT rates via API
The same rates as an API call:
curl "https://api.avatcado.com/v1/rates/SK" \
-H "Authorization: Bearer avat_live_your_api_key"{
"data": {
"country_code": "SK",
"country_name": "Slovakia",
"currency": "EUR",
"standard_rate": 23,
"other_rates": [
{
"rate": 19,
"type": "reduced"
},
{
"rate": 5,
"type": "reduced"
}
],
"updated_at": "2026-08-13T00:00:00.000Z"
},
"meta": {
"request_id": "req_..."
}
}Frequently asked questions
What replaced Slovakia's 10 percent VAT rate?
A new 19 percent reduced rate replaced the former 10 percent rate on 1 January 2025, covering electricity and most non-basic food products, while a narrower 5 percent rate continues for genuine basic foodstuffs and pharmaceuticals.
What is the VAT registration threshold in Slovakia?
EUR 50,000 annual turnover for registration effective the following year, or EUR 62,500 for immediate in-year registration, measured per calendar year since the 1 January 2025 reform.
How often do businesses file VAT returns in Slovakia?
Slovakia's 2025 reform that set the EUR 50,000 and EUR 62,500 registration thresholds did not change how filing cadence works: Financna sprava SR still generally expects more frequent returns from higher-turnover businesses.
How is VAT charged on digital services sold to consumers in Slovakia?
Digital services like software and streaming sold to Slovak consumers are taxed at Slovakia's 23 percent standard rate, since the reduced rates are reserved for categories like electricity, basic food, and accommodation, and EU-based sellers can report that VAT through the One Stop Shop (OSS).
Is there a reverse charge for B2B services bought from abroad in Slovakia?
Slovakia's reverse charge follows Article 196 of the EU VAT Directive: a Slovak business buying services from elsewhere in the EU quotes its IC DPH to the seller and reports the VAT to Financna sprava SR itself, rather than being charged Slovak VAT.
VAT number formats
See how Avatcado validates Slovakia numbers, including the fallback when VIES is down, on the coverage page, or on the FS SR register page.
Related guides
Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.
Sources
- Sadzby dane Financna sprava SR, accessed August 13, 2026