Slovakia VAT rates
| Rate | Applies to |
|---|---|
| 23% | Standard rate: most goods and services |
| 19% | Some food, electricity |
| 5% | Basic food, medicines, books, accommodation |
Standard rate rose from 20% to 23% on 1 January 2025.
Adding Slovakia VAT
€100.00 before VAT is €123.00 including 23% VAT. To take 23% VAT out of a price, divide it by 1.23. The VAT fraction is 23/123.
That is 3 percentage points higher than the UK standard rate of 20%.
Selling to Slovakia from the UK
Goods you export from Great Britain to a business in Slovakia are zero rated for UK VAT. Your customer pays 23% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Slovakia VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Slovakia businesses are usually outside the scope of UK VAT, and your customer accounts for 23% VAT under the reverse charge. Digital services sold to consumers in Slovakia carry Slovakia VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.