Slovakia VAT registration threshold
The turnover at which VAT/GST registration becomes compulsory in Slovakia, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
| Current value | 50000 EUR |
|---|---|
| In force from | 2025-01-01 |
| Official source | Finančné riaditeľstvo SR information 4/DPH/2025/IM (quoting the act): payer status runs 'počnúc 1. januárom kalendárneho roka nasledujúceho po kalendárnom roku, v ktorom presiahol obrat podľa § 4 ods. 1 písm. a)' (the EUR 50,000 limb), and one who crosses EUR 62,500 'sa stala platiteľom dňom' of the crossing supply '- § 4 ods. 1 písm. b) zákona o DPH'; registration application within 5 working days |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Calendar year, two thresholds since 1 January 2025 (§ 4 ods. 1 zákona č. 222/2004 Z. z.): (a) exceeding EUR 50,000 turnover in a calendar year makes the person a VAT payer BY LAW from 1 January of the FOLLOWING calendar year; (b) exceeding EUR 62,500 in the CURRENT calendar year makes the person a payer immediately, with the very supply that crosses that figure. Replaced the old rolling-12-month EUR 49,790 test. SECOND LIMB: EUR 62,500 in the current calendar year: payer status arises immediately with the supply that crosses it ('§ 4 ods. 1 písm. b)'), instead of waiting for 1 January. NON-ESTABLISHED SUPPLIERS: A foreign person (zahraničná osoba, § 5) has NO threshold — it must apply for registration before making its first taxable supply in Slovakia on which it is liable for tax (subject to § 5 exceptions such as fully reverse-charged supplies and OSS-covered sales). Since 1 January 2025 (transposition of Directive (EU) 2020/285 by zákon č. 102/2024 Z. z.), an enterprise established in another EU Member State may instead use the Slovak SME exemption — registration under § 4b with an EX identification via its home state — if its Union annual turnover is ≤ EUR 100,000 and its Slovak turnover stays within the § 4 thresholds. Non-EU businesses: nil threshold from the first supply. IMPORTED DIGITAL SERVICES: No threshold for inbound digital services: a non-EU supplier of B2C electronic services owes Slovak VAT from the first sale (non-Union OSS or direct registration); EU suppliers use the Union OSS past the EU-wide EUR 10,000 TBE/distance-sales micro-threshold. The § 4 thresholds shelter only Slovak-established persons and EU SME-scheme users. Traps: (1) Payer status arises BY LAW, not by the registration decision — cross EUR 62,500 and that same invoice is taxable even if the tax office's decision arrives later (FR SR example: supply 13.5.2025 crossing 62,500 → payer from 13.5.2025, decision delivered 22.5.2025 back-dated). (2) Two separate limbs on the SAME calendar year's turnover: 50,000 defers payer status to next 1 January; 62,500 is immediate — an engine applying one figure misses the other. (3) Application deadline: 5 working days from crossing either threshold. (4) Missing the notification duty (§ 4 ods. 5) after crossing 50,000 still makes the person a payer from 1 January of the following year (§ 5a). (5) Reverse-charge interactions: the new § 5a 'platiteľ s IČ DPH podľa § 4, § 4b alebo § 5' concept gates construction-sector reverse charge (§ 69 ods. 12) — the payer-status date and the ID-assignment date can differ. (6) Standard rate is 23% since 1 Jan 2025 (appears in FR SR worked examples). (7) slov-lex.sk consolidated text is a JS app and could not be text-fetched this session; the FR SR official information documents (financnasprava.sk PDFs, full text extracted) quoting § 4, § 4b, § 5 and § 5a were used — tax authority's own documents quoting the act. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://euroref.dev/v1/sk/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/sk/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/sk/vat-registration-thresholdOther Slovakia series: Policy interest rate · Value added tax (daň z pridanej hodnoty) · National minimum wage (minimálna mzda) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (daň z príjmov právnických osôb) · Personal income tax (daň z príjmov fyzických osôb) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)