EU/UK VAT · SK · EU member · Euro area
Slovakia VAT
Slovakia VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.
- Standard rate
- 23%
- Reduced rate
- 19% / 5%
- Number format
- SK + 10 digits
- Validation
- VIES
How Slovakia's 23% rate compares
Slovakia's 23% standard VAT rate is solidly above the median of 21%. It also applies a reduced rate of 19% on mid-tier electricity and transport, and a second reduced rate of 5% on books, pharmaceuticals, accommodation, restaurants. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2025-01-01. The current rate has been in effect since 2025-01-01, a recent change.
By standard-rate proximity, Slovakia matches Ireland's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.
Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.
All VAT rates
Standard rate
23%Most goods and services
In effect since 2025-01-01 | Increased from 20 to 23 in 2025
Reduced rate
19%Mid-tier electricity and transport
In effect since 2025-01-01
Reduced rate
5%Books, pharmaceuticals, accommodation, restaurants
In effect since 2025-01-01
VAT number format
- Prefix
- SK
- Format
- SK + 10 digits
- Example
- SK1234567890
- Validation service
- VIES (European Commission)
Tax authority
Financne riaditelstvo
Official guidance: https://www.financnasprava.sk/
Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026
Countries with similar standard rates
Related references
Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.
PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.