Import VAT rates in Slovakia
Slovakia applies a standard VAT rate of 23% and reduced rates of 19%, 5%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 5% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites Accommodation and similar establishments as defined by NACE 55 code. The specific legal definition can be found in Annex 7a of Act No. 222/2004 Coll. on Value Added Tax. The change has been effective as of 1 January 2019. Exhaustive list can be found in Annex 7a of Act No. 222/2004 Coll. on Value Added Tax as amended via the following link https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/ | |
| 5% reduced | Admission to sporting events Operation of sports facilities – only services related to admission to sports events. | |
| 5% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Production and performance of performing arts, operation of artistic venues – admission to theatrical performances, puppet theatre shows, opera, ballet, musicals, or other similar cultural performances, and services related to the operation of museums. | |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Only selected items - fresh or chilled meat, live fish, fresh or chilled fish, milk, butter, bread and other selected foodstuffs (inluding gluten-free pastries, flour and bread). List can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended via the following link https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/ | 0201 0203 0204 0207 0208 0301 0302 0304 0401 0403 040510 0406 … |
| 5% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy Construction of state-supported rental housing within the framework of the state's social policy (includes: delivery of a building or part of a building, including the construction land on which the building or part of the building stands, renovation and reconstruction of the building or part of the building, including construction and assembly work on the building). | |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Only selected items. Exhaustive list can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended via the following link https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/ | 38220000 39229000 611510 66020000 84289090 84714900 851840 85318070 8713 87142000 90013000 900140 … |
| 5% reduced | Newspapers Printed books, brochures, leaflets and similar printed products, except books, brochures, leaflets and similar printed products, in which advertising and advertising represent, individually or together, more than 50% of the total content of the product. Exhaustive list can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended via the following link https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/ | 4901 49021000 49030000 49040000 4905 85234910 85234920 85235190 |
| 5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Only selected items. Exhaustive list can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended via the following link https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/ | 284440 29251100 2941 30 |
| 5% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Reduced VAT rate on restaurant and catering services (only food provided). | |
| 5% reduced | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136. (Act No. 112/2018) | |
| 5% reduced | Admission to sporting events Reduced rate only on fitness facilities/centres services. | |
| 19% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs All foodstuffs except the selected items taxed at 5 % rate and selected foods with increased sugar and salt content. These are goods primarily intended for human consumption or for the production of goods suitable for human consumption. | 02 03 04 05040000 07 08 09 10 11 12 13 15 … |
| 19% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Reduced VAT rate on restaurant services (only non-alcoholic beverages). Alcoholic beverages in restaurants to be taxed at a standard rate of 23 %. | |
| 19% reduced | Supply of electricity Reduced VAT rate on electricity. | 27160000 |
| 23% |
TEDB · 26 October 2026