Indirect taxes - Value Added Tax

    Generic part

    VAT
    Daň z pridanej hodnoty
    SK - Slovak Republic
    EUR
    Date
    Year
    1993/01/01
    2019/01/01
    2019/05/14 16:33:59

    Contact information

    Administration

    Ministry of Finance

    Service

    Website

    E-mail

    Telephone

    +421259582534

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SK - Slovak Republic
    No Yes

    Taxable Persons

    Any person who independently carries out any economic activity whatever the purpose or results of that activity
    Government authorities and their organizations, government funds, local government authorities and their organizations fully funded from the state budget and other legal persons that are bodies of public authority

    Regarded as taxable persons doing occasional transactions (article 12 of the VAT Directive)

    • Supplier, before first occupation of a building or parts of a building and of the land on which the building stands
    • Supplier of building land

    Special scheme for SMEs (articles 281 - 292 of the VAT Directive)

    None
    Specific scheme
    • Flat-rate scheme
    • Reduced threshold for supplies of services only
    • Threshold for non-established businesses
    • Exempted
    49,790

    Common Flat-rate scheme for farmers (article 295 of the VAT Directive and following)

    None
    All categories
    Some categories

    There is a special scheme on the following

    • Sales by public auction
    • Regulated gold bullion market (article 352 of the VAT Directive)

    Registration as VAT Group possible

    No
    Yes
    Voluntary
    Mandatory

    Taxable transactions and basis of assessment

    The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 of the VAT Directive)

    • Handling over of certain works of construction
    • Interests in immovable property
    • Rights in rem giving the holder thereof a right to use over immovable property
    • Share or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof

    The following items are regarded as supply of goods and hence taxed under VAT (article 18 of the VAT Directive)

    • The application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible
    • The application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with first point
    • With the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with first point

    By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) of the VAT Directive)

    • The supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business
    • The use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible

    By application of article 27 of the VAT Directive, the following item is treated as supply of services

    • The supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it applied by another taxable person, would not be wholly deductible

    Derogations to continue to tax (Article 370 of the VAT Directive; annex X, Part A)

    • The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians
    • The activities of public radio and television bodies other than those of a commercial nature
    • The supply of a building, or parts thereof, or of the land on which it stands, other than as referred to in point (a) of Article 12(1), where carried out by taxable persons who were entitled to deduction of the VAT paid at the preceding stage in respects of the building concerned
    • The supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys outside the Community

    Derogations to continue to exempt (Articles 371 and 375 to 392 of the VAT Directive; annex X, Part B)

    • Admission to sporting events
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of services by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, with the exceptions in annex X
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of telecommunications services, and of goods related thereto, by public postal services
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of services by undertakers and cremation services and the supply of goods related thereto
    Deduction right
    No deduction right
    Partial deduction right
    • Transactions carried out by blind persons or by workshops for the blind, provided that those exemptions do not cause significant distortion of competition
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of goods and services to official bodies responsible for the constructions, setting out and maintenance of cemeteries, graves and monuments commemorating the war dead
    Deduction right
    No deduction right
    Partial deduction right
    • Transactions carried out by hospitals not covered by point (b) of Article 132 (1)
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of water by a body governed by public law
    Deduction right
    No deduction right
    Partial deduction right
    • The supply before first occupation of a building, or parts thereof, or of the land on which it stands and the supply of building land, as referred to in Article 12
    Deduction right
    No deduction right
    Partial deduction right
    • The transport of passengers and, in so far as the transport of the passengers is exempt, the transport of goods accompanying them, such as luggage or motor vehicles, or the supply of services relating to the transport of passengers
    Deduction right
    No deduction right
    Partial deduction right
    • The supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including equipment incorporated or used in such aircraft
    Deduction right
    No deduction right
    Partial deduction right
    • The supply, modification, repair, maintenance, chartering and hiring of fighting ships
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys within the Community
    Deduction right
    No deduction right
    Partial deduction right

    Threshold for application of the special scheme for acquisitions by taxable persons not entitled to deduct input tax and by non-taxable legal persons (Article 3(2)(a) of the VAT Directive)

    14,000

    Threshold for application of the special scheme for distance selling (Article. 34 of the VAT Directive)

    35,000

    Rate(s) Structure

    Standard VAT rate

    20 %

    Reduced rates

    Article 98(2) and Annex III of the VAT Directive

    Rates
    Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    10 %
    Only selected items - fresh or chilled meat, live fish, fresh or chilled fish, milk, butter, bread. Exhaustive list can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended (http://www.finance.gov.sk/en/Default.aspx?CatID=719)
    Supply of water
    Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    10 %
    Only selected items.
    Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    10 %
    Only selected items.
    Supply of children’s car seats
    Transport of passengers and their accompanying luggage
    Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    10 %
    Newspapers
    Periodicals
    Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
    Reception of radio and television broadcasting services
    Supply of services by writers, composers and performing artists, or of the royalties due to them
    Provision, construction, renovation and alteration of housing, as part of a social policy
    The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
    Window cleaning and cleaning in private households
    Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
    Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    10 %
    Accomodation and similar establishements as defined by NACE 55 code. The specific legal definition can be found in Annex 7a of Act No. 222/2004 Coll. on Value Added Tax. The change is effective as of 1 January 2019.
    Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
    Admission to sporting events
    Use of sporting facilities
    Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work
    Supply of services by undertakers and cremation services, and the supply of goods related thereto
    Provision of medical and dental care and thermal treatment
    Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
    Minor repairs of bicycles
    Minor repairs of shoes and leather goods
    Minor repairs of clothing and household linen (including mending and alteration)
    Domestic care services such as home help and care of the young, elderly, sick or disabled
    Hairdressing
    There are no reduced rates for this category.

    Article 102 of the VAT Directive

    Rates
    Supply of natural gas
    Supply of electricity
    Supply of district heating
    There are no reduced rates for this category.

    Article 103(1) of the VAT Directive

    Rates
    Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
    Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
    Original sculptures and statuary, in any material, provided that they are executed entirely by the artists
    Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
    Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
    Individual pieces of ceramics executed entirely by the artist and signed by him
    Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares
    Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
    Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
    Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
    Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)
    There are no reduced rates for this category.

    Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)

    Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)

    Special temporary reduced rates (Articles 104a, 105, 112, 113, 115, 117, 122 of the VAT Directive)

    On which goods and/or services

    Temporary Parking Rates (Articles 118 and 119 of the VAT Directive)

    On which goods and/or services

    Temporary Super-reduced Rates (Articles 110 and 114 of the VAT Directive)

    On which goods and/or services

    Zero Rate: Article 37 of the VAT Directive

    No
    Yes

    On which goods and/or services

    Zero and Reduced Rates: Articles 109-122 (Title VIII, Chapter 4) of the VAT Directive

    No
    Yes

    On which goods and/or services

    Special Measures

    Tax Return and payment

    12
    25 days after the end of tax period
    25 days after the end of tax period

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Tax revenue

    d211
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    5,916.589
    6.9729 %
    21.1607 %
    2016
    5,419.65
    6.6723 %
    20.7384 %
    2015
    5,420.17
    6.849 %
    21.4303 %
    2014
    5,021.13
    6.5991 %
    21.2885 %
    2013
    4,696.12
    6.3316 %
    21.0344 %
    2012
    4,327.7
    5.9525 %
    21.103 %
    2011
    4,710.91
    6.6701 %
    23.3663 %
    2010
    4,182.02
    6.1885 %
    22.1045 %
    2009
    4,221.3
    6.5934 %
    22.9079 %
    2008
    4,621.42
    7.0019 %
    24.1833 %
    2007
    4,147.08
    7.3737 %
    25.3101 %
    2006
    4,103.73
    9.0132 %
    30.8243 %
    2005
    3,879.81
    9.8602 %
    31.4657 %
    2004
    3,506.94
    10.1058 %
    31.9827 %
    2003
    3,031.37
    10.0829 %
    30.9153 %
    2002
    2,581.2
    9.8124 %
    29.8536 %
    2001
    2,454.26
    10.2811 %
    31.3627 %
    2000
    2,167.63
    9.7 %
    28.7031 %

    Footnotes