Slovakia VAT (DPH) guide 2026 for Chinese businesses
This article is written primarily for Chinese e-commerce businesses and investors selling to the EU, holding stock in the EU, or planning operations in Slovakia. It summarizes key VAT (DPH) rules for 2026 and highlights common blind spots (e.g. §7 registration, car VAT deduction from 1 Jan 2026, Slovakia e-Faktúra from 2027).
Ing. Marián Drozd
Tax advisor, 20+ years of practice
Important
VAT depends on your exact scenario (B2C vs B2B, EU warehouse, import, digital services, place of supply). This is a practical overview, not individual advice.
1) Slovakia VAT rates (2026): 23% / 19% / 5%
Since 1 Jan 2025, Slovakia has three VAT rates: 23% (standard),19% and 5% (reduced).
For detailed lists and examples, see the official Financial Administration page: VAT rates (financnasprava.sk).
Change from 1 Jan 2026
Some goods (especially selected foods) move from the reduced 19% rate to the standard 23% rate from 1 Jan 2026. Details are included in the official overview.
2) VAT registration (SK VAT number): €50,000 and €62,500 thresholds
Slovakia uses two main thresholds for becoming a VAT payer within a calendar year: €50,000 and €62,500. The key difference is when you become a VAT payer (from 1 January of the next year vs immediately).
Official rules, deadlines and examples: VAT registration obligation (financnasprava.sk).
- €50,000: typically you become a VAT payer from 1 January of the next calendar year (unless another reason triggers it earlier).
- €62,500: you become a VAT payer at the supply that exceeds the threshold (i.e. “immediately”).
3) OSS/IOSS: reducing the number of EU registrations (B2C e-commerce)
If you sell B2C to multiple EU countries, OSS (One Stop Shop) and IOSS (Import One Stop Shop) can help centralize VAT reporting and payments.
Official EU portal (incl. the €150 IOSS scope limit): VAT e-Commerce – One Stop Shop (EU).
4) Don’t miss “non-standard” registrations: §7 and §7a
Even if you are not a VAT payer yet, certain cross-border situations may require a VAT identification (typically §7 / §7a).
Example: intra-EU acquisition threshold
The Slovak VAT Act mentions a threshold of EUR 14,000 per calendar year (excl. VAT) for acquisitions of goods from other EU Member States, after which a registration is filed. English version (official PDF): VAT Act (EN PDF, mfsr.sk).
5) Company cars: from 1 Jan 2026 the “default” VAT deduction is 50%
From 1 Jan 2026, Slovakia changes VAT deduction rules for passenger cars. If the car is used also privately, the Financial Administration describes a flat 50% deduction. A 100% deduction requires stricter conditions (e.g. detailed records) and may require a notification.
Official overview: New VAT rules for passenger cars (financnasprava.sk).
6) Slovakia e-Faktúra (from 2027) and EU ViDA: what to prepare in 2026
Slovakia’s Financial Administration published an e-Faktúra roadmap: from 1 Jan 2027, VAT payers move to a unified electronic invoice format for domestic transactions. The year 2026 is intended for preparation, accounting software changes and integration testing.
Official info: e-Faktúra implementation (financnasprava.sk).
At EU level, the ViDA package (VAT in the Digital Age) was adopted on 11 March 2025 and will be rolled out progressively until 2035: ViDA (EU) – official overview.
7) One-page checklist (2026)
- Define the model: B2C vs B2B, import vs EU warehouse, dispatch country, who is importer.
- Check registrations: €50,000/€62,500 (VAT payer) + §7/§7a (cross-border cases).
- Evaluate OSS/IOSS (especially for B2C sales into multiple EU countries).
- Cars: from 1 Jan 2026 budget for 50% VAT deduction if mixed (business + private) use.
- Prepare for e-Faktúra: 2026 = implementation, 1 Jan 2027 = obligation for VAT payers.
Want a clear next step for your case?
If you’re a Chinese business (e-commerce / import / EU warehouse) and want to confirm OSS/IOSS, Slovakia VAT registration or another registration (e.g. §7), fill out a short questionnaire. We’ll reply with a recommended procedure and document checklist.
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