Slovakia VAT calculator (DPH)
Slovakia VAT calculator (DPH)Slovak VAT is 23% as standard with reduced rates of 19% and 5%, and registration turns on two figures that differ by deadline rather than amount: past 50,000 EUR in a calendar year you become a payer the following 1 January, past 62,500 EUR you become one immediately.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 23. See the full working.
✓ Verified against 7 self-test cases Updated for 2026 · sources checked 2026-10-05
How dph (vat) in Slovakia is calculated
Three rates, all set by § 27 of the VAT Act: 23% as standard, 19% on food, electricity and restaurant drinks, and 5% on selected foodstuffs, medicines, books and accommodation. One recent wrinkle worth knowing is that certain sugary and salty foods moved from 19% to 23% on 1 January 2026, so a 2025 invoice and a 2026 one can differ for the same product.
Registration is where Slovakia differs from almost every other country in this family, and where a single-threshold calculator cannot help you. § 4 ods. 1 sets two figures. Exceed 50,000 EUR of turnover in a calendar year and you become a payer on 1 January of the next one — deferred, giving you months of notice. Exceed 62,500 EUR and you become a payer immediately, on the very delivery that crosses the line, with no grace at all.
So the useful answer is not "must I register" but "from when am I a payer", and this page reports that directly. Getting it wrong in the second case means issuing invoices without VAT while already liable for it.
Worked example
ShowHide the full working: 5 inputs, 7 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard — 23% (§ 27 zakona o DPH) |
| B2B reverse charge applies | no |
| Turnover this year | 0 |
| Computed by the engine | |
| Rate | 0.23 |
| Effective Rate | 0.23 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 23 |
| Gross Amount ✓ pinned | 123 |
| Must Register | no |
| Payer From | not required |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What is the VAT rate in Slovakia?
23% as standard under § 27 of the VAT Act, with reduced rates of 19% and 5% on defined lists in Annexes 7 and 7a.
How much VAT is on 100 EUR?
23.00 EUR at the standard rate, for 123.00 EUR gross. At 19% it is 19.00 EUR and at 5% it is 5.00 EUR.
What is the VAT registration threshold in Slovakia?
There are two, and they differ by deadline rather than amount. Past 50,000 EUR in a calendar year you become a payer on 1 January of the following year (§ 4 ods. 1 písm. a). Past 62,500 EUR you become a payer immediately, on the delivery that crosses it (§ 4 ods. 1 písm. b).
Why do the two figures matter?
Because they decide when you start charging VAT, not whether. Between them you have until the new year; above the higher one you are liable from that same day, so invoices issued without VAT after it are already wrong.
Sources
- Financna sprava — Sadzby dane (§ 27 zakona o DPH) · checked 2026-10-05
- Financna sprava — Registracna povinnost pre DPH (§ 4 ods. 1 zakona o DPH) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 7 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 7 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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