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Generic Tax Name Vending machine tax
Tax name in the national language Daň za predajné automaty
Tax name in English Vending machine tax
Member State SK-Slovak Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law No. 582/2004 as last amended by Law No. 361/2014.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Tax territory of the Slovak republic.


Individual or legal entity operating a vending machine.

Tax object and basis of assessment

Machines and dispensers dispensing goods in return for payment.


The tax is assessed on the number of vending machines.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

EUR per vending machine per calendar year set by municipality

Tax due date

The tax for each taxation period is payable by 31. January of the respective taxation period.

Tax collector


Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214ha

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 0.26 EUR 0.00
2011 0.31 EUR 0.00
2010 0.35 EUR 0.00
2009 0.39 EUR 0.00
2008 0.40 EUR 0.00
2007 0.56 EUR 0.00
2006 0.60 EUR 0.00
2005 0.56 EUR 0.00
2004 0.07 EUR 0.00
2003 0.07 EUR 0.00
2002 0.07 EUR 0.00
2001 0.03 EUR 0.00
2000 0.03 EUR 0.00