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ERP ReferenceEU VAT rates

Country · SK

Slovakia VAT rates

The standard VAT rate in Slovakia is 23%. Reduced rates: 19% and 5%.

Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: europa.eu.

Current rates

TypeRateApplies to (source wording)Since
Standard23%Not listed in the source2025-01-01
Reduced19%Not listed in the source2025-01-01
Reduced5%Not listed in the sourcenot stated

Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.

Calculate VAT with Slovakia's rates

History since 2020

19%24%202020212022202320242025202620% from 2020-01-0123% from 2025-01-01
Standard VAT rate in Slovakia since 2020. Only sourced periods are drawn; see the table for exact dates.
TypeRateFromToSource
Standard20%not stated2024-12-31source
Reduced10%not stated2024-12-31source

2 recorded changes in the change log

VAT number format

SK followed by 10 digits.

Example: SK9999999999

Structure confirmed in the official source, checked .

Check Slovakia VAT number format Validity: official VIES checker

E-invoicing in Slovakia

See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Slovakia.

Notes

Current rates from the European Commission's Your Europe table (last checked by the Commission on 13 July 2026), cross-checked against the Taxes in Europe Database (situation on 1 July 2026). Regional rates are not included; zero rates are listed only where the source lists them.

Sources

Last verified:

Information only, not tax advice. Rates and their scope change; always confirm with the official source (europa.eu) before you invoice.