Slovakia
Vat Registration Threshold Domestic Businesses €62,500 (increased from €49,790 as of 2025)
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required
Standard Vat Rate 23%
Reduced Vat Rates 10%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold
Exemptions And Special Schemes Small business exemption option at €62,500 turnover
Compliance Requirements Quarterly VAT returns