# Kalkulačka DPH 2026 — Slovakia VAT calculator

Source page: https://valem.run/calculators/slovakia/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 23.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Financna sprava — Sadzby dane (§ 27 zakona o DPH)](https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane) (checked 2026-10-05)
- [Financna sprava — Registracna povinnost pre DPH (§ 4 ods. 1 zakona o DPH)](https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/registracna-povinnost-pre-dph) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/slovakia/vat.json
- Compute by URL: https://valem.run/calculators/slovakia/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `slovakia/vat`)