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Slovakia VAT Rates 2026

Slovakia (Slovensko) levies Value Added Tax as DPH (Daň z pridanej hodnoty). The standard rate is 23%, applied to most goods and services. Reduced rates of 19% and 5% apply to selected basic foodstuffs.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/SK endpoint to get Slovakia data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/SK
# No authentication required for rate lookups

# Response:
# { "country_code": "SK", "tax_type": "vat",
#   "standard_rate": 23, "reduced_rates": [19, 5],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Slovakia standard rate.

// 1. Validate the customer's Slovakia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/SK/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Slovakia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/SK').then(r => r.json());
// → { standard_rate: 23, reduced_rates: [19, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Slovakia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Slovakia VAT

Slovakia executed one of the EU's sharpest recent hikes, jumping from 20% to 23% in January 2025 and restructuring its reduced rates into 19% (most food, electricity) and 5% (essentials, medicines, accommodation). From 2026 foods high in sugar or salt are punitively re-rated at the full 23% — an early experiment in health-steered VAT. The IČ DPH number must pass a modulo-11 check, making format validation stricter than in most member states.

VAT in Slovakia is administered by the Finančná správa Slovenskej republiky. Slovakia VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Finančná správa (accessed Jun 2026)

Rate history

• 2011Standard rate raised from 19% to 20%
• 2025Raised to 23% with a new 19% middle rate in the consolidation package
• 2026High-sugar and high-salt foods moved from 19% to 23%

Frequently asked questions

VAT & GST rates in other EU countries