Selling to Slovakia 2026 — VAT Rates, Rules & Compliance

This guide covers the Slovakia-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Slovak customers.

For the underlying EU mechanisms that apply across all member states, see:

• EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
• Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
• Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Slovakia (DPH)

In Slovakia, VAT is known as DPH (Daň z pridanej hodnoty). Slovakia raised its standard VAT rate from 20% to 23% on 1 January 2025 as part of a fiscal consolidation package. The reduced rates were also restructured at the same time.

If your store’s VAT configuration was set before January 2025, verify you are charging 23%, not the old 20%. Undercharging VAT means you absorb the difference when remitting to the IOSS authority.

Standard Rate: 23%

Applies to most goods: electronics, fashion, cosmetics, most digital services (SaaS, downloads, streaming), and physical goods not listed below.

Reduced Rate: 10%

Applies to:

• Food and non-alcoholic beverages (broadly)
• Hotel and tourist accommodation
• Restaurant and catering services
• Some pharmaceutical products
• Some agricultural products

Reduced Rate: 5%

Applies to:

• Books (print and e-books)
• Medicines (human pharmaceutical products)
• Some medical devices and technical aids for disabled persons
• Certain social services

Your e-commerce platform must apply the correct Slovak DPH rate. The 2025 restructuring changed which goods qualify for which reduced rate — verify your product categories against the current Slovak tax schedule.

Currency: Euro (EUR)

Slovakia uses the Euro and has done so since 1 January 2009. All invoices and VAT amounts are denominated in EUR.

Selling to Slovak Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Slovak consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Slovak consumer, you must comply with Slovak DPH rules.

IOSS vs non-IOSS in Slovakia

If you sell physical goods under €150 to Slovak consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

1. The parcel is stopped by Slovak customs (Finančná správa — Financial Administration)
2. Slovenská pošta (Slovak Post) contacts the customer to collect outstanding DPH
3. The hidden cost: Slovenská pošta charges a customs handling fee — typically €5–€10 per parcel
4. Slovak consumers are active cross-border shoppers, particularly from neighbouring Czech Republic, German, and Polish online stores. Unexpected customs friction reduces competitiveness against EU-sourced alternatives.

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and product descriptions.

Selling to Slovak Businesses (B2B)

For sales to a VAT-registered Slovak business, the standard EU B2B rules apply.

1. Validate the IČ DPH (VAT number). Slovak VAT numbers start with ‘SK’ followed by 10 digits (e.g., SK1234567890). Always validate on VIES before zero-rating the invoice.
2. Reverse charge. Do not charge VAT. The Slovak business accounts for DPH on their own Slovak return.
3. Invoice statement. Your invoice must clearly state “Reverse Charge” or in Slovak: “Prenesenie daňovej povinnosti”.

Key Compliance Requirements for Slovakia

Invoice retention — 10 years

Slovak accounting law requires retention of all accounting documents and invoices for 10 years from the end of the accounting period.

Invoice requirements

Slovak invoices must include your VAT number, the customer’s address, a unique sequential invoice number, the DPH rate applied per line item, and the supply date.

2025 VAT rate change — critical for legacy configurations

Slovakia’s VAT increase from 20% to 23% took effect on 1 January 2025. If you set up your IOSS or checkout VAT configuration before that date and haven’t updated it, you are currently undercharging VAT on all Slovak sales and absorbing the 3-percentage-point difference out of your margins. Check your platform’s country-level VAT settings.

Czech Republic proximity

Slovakia and the Czech Republic share a language heritage (mutually intelligible languages), history (former Czechoslovakia), and significant cross-border trade. Many Slovak consumers shop from Czech e-commerce platforms. If you already have Czech customers, Slovak marketing is low-incremental-effort due to language similarity.

Shipping to Slovakia: Documentation

• Electronic customs data: ensure your carrier transmits customs data electronically to Slovak customs.
• Accurate descriptions: use specific product descriptions with correct HS tariff codes.
• IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.

Related Guides

• EU Overview — IOSS, OSS & VAT Rates
• Selling to EU Consumers — IOSS Guide
• Selling to EU Businesses — Reverse Charge
• EU Selling Setup Checklist

Selling from a Specific Country?

The Slovakia-specific rules above apply to any international seller.

• United Kingdom — Post-Brexit, GB sellers shipping to Slovakia face standard non-EU customs requirements.
• United States — guide coming soon
• Australia — guide coming soon