This section is under construction — the data may be inaccurate
VAT calculator
Calculate VAT in any direction or check if it's time to register as a taxpayer. Slovakia 2026 rates.
An indicative calculation using 2026 rates. This is not tax advice — check it against financnasprava.sk or with your accountant.
Check the official registers
External government services — they open in a new tab
Questions and answers
What are the VAT rates in Slovakia in 2026?
The standard rate is 23%, reduced rates are 19% and 5%. 5% applies to basic food products, medicines, books, hotel accommodation, and restaurant food service; 19% applies to electricity, certain products, and restaurant drinks with up to 0.5% alcohol; 23% applies to the rest of goods and services, drinks with more than 0.5% alcohol, as well as sweets and salty snacks (moved to 23% from 2026).
Note: Standard residential rent is exempt from VAT – this is not 5% as stated on financnasprava.sk.
When is VAT registration mandatory?
Turnover is calculated per calendar year. If it exceeds €50,000, you must submit an application within 5 working days, and you will become a taxpayer from January 1 of the following year. If the turnover exceeds €62,500, you become a taxpayer on the same day.
A one-time sale of a fixed asset (e.g., a company car) is not included in the turnover. For late registration, there is a fine from €100 to €30,000 (from 2026), according to financnasprava.sk.
I am a freelancer with clients from the EU – when do I need a VAT ID?
If you provide services to business clients from other EU countries or purchase services/goods from them, registration under § 7a is mandatory even before the first such transaction – regardless of turnover and the €50,000 threshold. This does not make you a 'full' domestic VAT payer, but it gives you a VAT ID for EU transactions.
This is one of the most common oversights for freelancers on Upwork and with foreign clients – more details on § 7a can be found on podnikajte.sk.
How to calculate VAT backwards?
In the 'Deduct VAT' mode, enter the amount including tax – the calculator will show the base amount without VAT and the tax itself. In the 'Add VAT' mode, enter the amount without tax, and it will add VAT on top. Select the desired rate (23/19/5%).
To verify a taxpayer counterparty, use the registry on financnasprava.sk or VIES for the EU.
VAT (DPH) in Slovakia 2026: rates, thresholds, registration
DPH (daň z pridanej hodnoty) is Slovak VAT. This calculator calculates tax in any direction and shows if it's time to register as a taxpayer. Below are the rates and rules for 2026.
VAT Rates 2026
| Rate | What it covers |
|---|---|
| 23 % | standard – most goods and services, alcoholic drinks, sweets, snacks |
| 19 % | electricity, certain products, restaurant drinks with up to 0.5% alcohol |
| 5 % | basic food products, medicines, books, hotels, restaurant food service |
Standard residential rent is exempt from VAT (this is not 5%). Source: financnasprava.sk.
When registration is mandatory
Turnover is calculated per calendar year. Exceeded €50,000 – submit an application within 5 working days, you will become a taxpayer from January 1 of the following year. Exceeded €62,500 – become a taxpayer on the same day. Fine for delay – from €100 to €30,000 (from 2026).
§ 7a: working with clients from the EU
If you provide services to entrepreneurs from other EU countries or purchase from them – registration under § 7a is mandatory even before the first transaction, regardless of turnover. This does not make you a full domestic VAT payer, but gives you a VAT ID. A common mistake for freelancers. Source: podnikajte.sk.
Useful links
- Entrepreneur's Calendar – VAT declaration deadlines.
- Invoice Generator – an invoice with correct VAT.
- Glossary – DPH, IČ DPH, Kontrolný výkaz.