RateNest

EU member state

Slovakia VAT

Slovakia increased its standard rate from 20% to 23% on 1 January 2025. Reduced rates on the current table are 19% and 5%. The basic tax on food and restaurants moved with that reform, so an old 10% template will undercharge. The currency is the euro and VAT numbers begin with SK.

Reduced

5%

Lower reduced rate for a narrow list of supplies.

Reduced

19%

Higher reduced rate after the 2025 reform.

Standard

23%

Standard rate from 1 January 2025.

Net to gross

Slovakia page

Net

€100.00

VAT

€23.00

Gross

€123.00

Standard rate from 1 January 2025. Rounded to cents. Not tax advice.

Invoice at this rate

When the rate changed

  1. 1 Jan 2025 – now5% Reduced. Lower reduced rate for a narrow list of supplies.
  2. 1 Jan 2025 – now19% Reduced. Higher reduced rate after the 2025 reform.
  3. 1 Jan 2025 – now23% Standard. Standard rate from 1 January 2025.
  4. 1 Jan 2011 – 1 Jan 202510% Reduced. Former reduced rate, replaced in the 2025 reform.
  5. 1 Jan 2011 – 1 Jan 202520% Standard. Standard rate before 2025.