💶

DPH

VAT (value-added tax)

What does “DPH” mean in Slovakia?

DPH (daň z pridanej hodnoty) is value-added tax, the Slovak version of Ukrainian VAT. It is included in the price of goods and services, and the final buyer ultimately pays it.

For businesses, the main question is registration as a VAT payer (platiteľ DPH). When a business owner's turnover exceeds the legal threshold, registration becomes mandatory. After that, you must charge VAT on invoices and submit VAT reports.

What this means in practice

There is a basic rate and reduced rates for certain goods.
You can operate without VAT until you exceed the threshold.
A VAT payer can get tax back on their purchases, but has more reporting duties.

Registration as a VAT payer is processed at the tax office (daňový úrad) in the area where the business is registered. After registration, you will receive a separate VAT identifier (IČ DPH), which is shown on invoices.

Important. Watch your turnover carefully for the last few months: as soon as it gets close to the legal limit, it's time to get ready to register for VAT (value-added tax) so you don't miss the mandatory deadline.

Examples of use

I must register as a VAT payer.

I need to register as a VAT payer.

Is the price with VAT or without VAT?

Price with VAT or without VAT?

I am submitting a VAT return.

I am filing a VAT return.

Articles on this topic

Business

Car customs clearance from Ukraine in Slovakia: step-by-step processArticle

Life

Annual recalculation in Slovakia: how it works and what you need to knowArticle

General

How to get a tax refund for purchases in Slovakia: Tax Free for UkrainiansArticle

Frequently asked questions

When do I have to become a VAT payer?

Registration becomes mandatory after exceeding the turnover threshold set by law for a defined period. It is best to check the exact figures and deadlines on the tax office's (Finančná správa) website.

What is the difference between a price with VAT and a price without VAT?

Price without VAT (bez DPH) is the amount before tax, and price with VAT (s DPH) is the final amount the buyer pays. For a regular consumer, the price with VAT is the important one.

Is it profitable to register as a VAT payer voluntarily?

Sometimes yes — for example, if your clients also pay VAT or you have many purchases with VAT. But this is extra reporting, so you should discuss the decision with an accountant.