Slovakia

The VAT small-business threshold in Slovakia is €50,000 of annual turnover. The standard VAT rate is 23%.

Turnover is counted per calendar year from 1 January. Exceeding €50,000 in a year requires a registration application (within five working days), with VAT-payer status from 1 January of the next year; exceeding €62,500 makes the business a VAT payer from the supply that crosses it.

Since 1 January 2025, Slovakia also applies the EU cross-border small-business exemption: a business established in another member state can use Slovakia’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Slovakia?

The VAT small-business threshold in Slovakia is €50,000 of annual turnover.

What is the standard VAT rate in Slovakia?

23%. Reduced rates: 5%, 19%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.