Slovakia has two VAT rates, each covering different types of goods and services. The basic VAT rate is 20 % and the reduced VAT rate is 10 %. In contrary, the Czech Republic has three VAT rates - for more information please see our blog.
What is subject to the 20% and 10% VAT rate in Slovakia?
The standard VAT rate of 20 % applies to all types of goods and services that are not listed in Annexes 7 and 7a of the Slovak VAT Act. This means that most goods and services are subject to the basic VAT rate. The reduced VAT rate is only an exception from the basic rule.
The reduced VAT rate of 10% applies to some foodstuffs, pharmaceuticals, books and brochures, contact lenses, newspapers, magazines with a limited advertising content of up to 50% or erotic content of up to 10%, etc. The reduced VAT rate does not apply to alcoholic beverages and tobacco products, these foodstuffs are taxed at the basic rate.
As for reduced services, the 10% VAT rate applies to hotel and accommodation services, tourist and short-term accommodation services, accommodation in hostels, etc.
The reduced VAT rate also applies to supplies and services provided within the framework of social economy activities by a registered social enterprise to an eligible client that uses 100% of its after-tax profit to achieve its main purpose.
How to classify the goods for correct VAT rate?
For the purposes of the correct classification of goods into the numerical code according to Annex 7, the binding information on the nomenclatural classification of goods issued by the customs authority according to the special regulation shall be used.
In case of a change of the VAT rate, the VAT rate applicable on the date of the tax liability shall be applied whenever the tax liability arises.
List of goods with the reduced VAT rate
0201 - Meat of bovine animals, fresh or chilled, excluding meat of wild bovine animals of heading 0102
ex 0203 - Meat of swine, fresh, chilled or frozen - only meat of domestic swine, fresh or chilled
ex 0204 - Meat of sheep or goats, fresh, chilled or frozen Only meat of sheep or goats, fresh or chilled, excluding meat of wild sheep and goats
ex 0207 - Meat and edible offal, of poultry of heading 0105, fresh, chilled or frozen - only meat and edible offal of domestic fowls, fresh or chilled
ex 0208 - Other meat and edible meat offal, fresh, chilled or frozen - only meat and edible meat offal of domestic rabbits, fresh or chilled
ex 0301 - Live fish - only freshwater fish, excluding ornamental fish of heading 0301 11 00
ex 0302 - Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 - Only freshwater fish, excluding ornamental fish of heading 0301 11 00
ex 0304 - Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen - only fish fillets and other fish meat (whether or not minced) of freshwater fish other than ornamental fish of heading 0301 11 00, fresh or chilled
ex 0401 - Milk and cream, not concentrated nor containing added sugar or other sweetening matter - only milk
0405 10 - Butter
0403 - Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
0406 - Cheese and curd - only sheep's curd according to special rule
0409 00 00 - Natural honey
0701 - Potatoes, fresh or chilled
0702 00 00 - Tomatoes, fresh or chilled
0703 - Onions, shallots, garlic, leeks and other onion vegetables, fresh or chilled
0704 - Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
0705 - Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
0707 00 - Cucumbers and gherkins, fresh or chilled
0708 - Leguminous vegetables, shelled or unshelled, fresh or chilled
0709 - Other vegetables, fresh or chilled
0808 - Apples, pears and quinces, fresh
1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, baking wafers, rice paper and similar products - only fresh bread according to a special rule and only fresh pastry according to a special rule4 weighing between 40 g and 50 g
ex 2009 - Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter - only juices without added sugar or juices with added sugar not exceeding 5 g per 100 ml.
ex2844 40 - Radioactive elements and isotopes and compounds, other than those of subheadings 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues - for medical purposes only
2925 11 00 - Saccharin and its salts
2941 - Antibiotics
30 - Pharmaceutical products
3822 00 00 - Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
ex3922 90 00 - Other sanitary articles of plastics - only bath seats for use by severely handicapped citizens
4901 - Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, excluding books, brochures, leaflets and similar printed matter, whether or not in single sheets, in which the advertising and publicity represent, individually or in combination, more than 50 % of the total content of the product
4902 10 00 - Newspapers, journals and periodicals, whether or not illustrated or containing advertising matter, published at least four times a week, excluding newspapers, journals and periodicals, whether or not illustrated or containing advertising matter, in which advertising and publicity represent, individually or in combination, more than 50 % of the total content of the product, and excluding newspapers, journals and periodicals, whether or not illustrated or containing advertising matter, in which erotic content represents, individually or in combination, more than 10 % of the total content of the product
4903 00 00 - Children's picture, drawing or painting books
4904 00 00 - Music, printed or in manuscript, whether or not bound or illustrated
6115 10 - Hosiery with graduated compression (for example, stockings for varicose veins)
ex6602 00 00 - Walking sticks, seat-sticks, whips, riding-crops and the like - for the blind and partially sighted only
ex8428 90 95 - Other lifting, handling, loading or unloading machinery and apparatus - only bath hoists for use by severely handicapped persons
ex8471 49 00 - Other automatic data-processing equipment, presented in the form of a system - only equipment with voice or tactile output for the blind and partially sighted
ex8518 40 - Electrical low-frequency amplifiers (audio-frequency) - only individual amplifiers for the hearing impaired, induction loop amplifiers for the hearing impaired, induction loop amplifiers for the hearing impaired, group amplifiers for teaching hearing impaired children
ex8531 80 95 - Other electrical acoustic or visual signalling apparatus (other than those of heading 8512 or 8530) - for the hearing or visually impaired only
8713 - Wheelchairs for the physically handicapped, whether or not motorised or otherwise mechanically propelled
8714 20 00 - Parts and accessories of wheelchairs for the physically disabled
9001 30 00 - Contact lenses
9001 40 - Spectacle lenses of glass
9001 50 - Spectacle lenses of other materials
9021 - Orthopaedic appliances, including crutches, medical and surgical belts and bandages; splints and other appliances for the treatment of fractures; artificial parts of the body; hearing aids and other appliances worn or carried on or implanted in the body to compensate for a defect or incapacity.
9619 00 Sanitary towels and tampons, napkins and napkin liners for babies and similar articles, of any material - for incontinence only
Do you need help with VAT registration process in Slovakia? Contact us and we will help you.