How VAT (DPH) Works in Slovakia (2026): Standard 23%, Reduced 19% and 5% Rates Explained
Slovakia levies DPH (dan z pridanej hodnoty -- Value Added Tax) at three rates in 2026: a standard rate of 23% on most goods and services, a first reduced rate of 19% covering electricity, most food and non-alcoholic beverages, and restaurant and catering services, and a second reduced rate of 5% for basic foodstuffs, medicines, books and accommodation. From 1 January 2026, confectionery, sweetened and energy drinks, and salted snacks moved from the 19% rate to the 23% standard rate. Businesses must register for DPH when taxable turnover exceeds the statutory threshold; verify the current threshold with Financna sprava.
The three DPH rates in Slovakia in 2026: 23%, 19% and 5%
Slovakia applies three DPH (dan z pridanej hodnoty -- Value Added Tax) rates in 2026: Standard rate (23%): the default rate applying to all supplies of goods and services not specifically allocated to a reduced rate or exemption. It covers most professional and consulting services, consumer electronics, clothing, alcoholic beverages, passenger vehicles, and other goods and services not otherwise categorised. First reduced rate (19%): applies to a defined list including electricity supply, most food and non-alcoholic beverages for human consumption (with specific exceptions from 1 January 2026 -- see the following section), restaurant and catering services, and a range of other specifically listed goods and services. This is the rate at which most grocery purchases fall. Second reduced rate (5%): applies to a narrower list of essential items including basic foodstuffs (meat, dairy products, bread and similar staples), medicinal products and medical devices, books and other publications (both printed and electronic), accommodation services, and other specifically listed items. DPH-exempt supplies also exist, including most financial services, insurance, healthcare and education. Suppliers of exempt services generally cannot recover input DPH on related costs. The precise categorisation of each supply is defined in the Slovak VAT Act and administered by Financna sprava. When in doubt about the applicable rate for a specific good or service, consult Financna sprava or a qualified DPH adviser.
What changed on 1 January 2026: confectionery and sweetened drinks move to 23%
From 1 January 2026, several product categories moved from the 19% first reduced rate to the 23% standard rate. The main affected categories are: - Confectionery and chocolate products (cukrovinky): previously at 19%, now at 23%. - Sweetened soft drinks and energy drinks: previously at 19%, now at 23%. - Salted snacks (for example, crisps and salted nuts): previously at 19%, now at 23%. These reclassifications narrow the scope of the 19% reduced rate. Businesses selling these products must apply the 23% standard rate from 1 January 2026 and update their DPH declarations and invoicing accordingly. For businesses that held inventory of these goods at the transition date, the applicable rate is determined by the tax point -- generally the date of supply. Consult Financna sprava or a qualified DPH adviser for any transitional stock issues. The 19% and 5% rates continue to apply to items not reclassified. If you are uncertain whether a specific product falls within the reclassified categories, confirm the correct rate with Financna sprava before issuing invoices.
DPH registration: the turnover threshold and who must register
Not all businesses are required to register for DPH. Mandatory DPH registration is required when taxable annual turnover (the value of all DPH-able supplies in the preceding 12 months) exceeds the statutory registration threshold. Because the precise 2026 registration threshold was not included in the verified figures for this guide, confirm the current threshold directly with Financna sprava before proceeding. Key points on DPH registration: - The obligation to register arises when turnover in the preceding 12 months exceeds the threshold, or when it is reasonably expected to exceed the threshold. - Registration must be completed before the threshold is reached, not after the fact. - Once registered, the business must charge DPH on all taxable supplies at the applicable rate, issue DPH invoices (faktury) meeting all legal requirements, file periodic DPH returns (danove priznanie k DPH), and remit net DPH to Financna sprava. - Voluntary registration is permitted below the threshold and may be advantageous if the business incurs significant input DPH on purchases or if its clients are themselves DPH-registered businesses that can recover the DPH charged. Businesses supplying services to consumers in other EU member states may also have EU cross-border DPH obligations, manageable through the OSS (One Stop Shop) scheme. Confirm current registration thresholds and procedures with Financna sprava.
How DPH works in practice: output tax, input tax and returns
DPH is a multi-stage consumption tax collected at each stage of the supply chain. As a DPH-registered business: Output DPH is the DPH you charge on your sales. You collect it from customers on behalf of Financna sprava and must remit it. It is not your revenue. Input DPH is the DPH you pay on your business purchases and costs. Subject to conditions, you can deduct input DPH as a credit against output DPH, provided purchases are used for taxable business activities and supported by valid DPH invoices (faktury). Net DPH due = output DPH minus recoverable input DPH for the reporting period. If input DPH exceeds output DPH -- common for businesses with large capital investment or significant exports -- Financna sprava may owe the business a DPH refund. Filing frequency: DPH returns in Slovakia are typically filed monthly. Smaller registered businesses may qualify for quarterly filing once a period of regular compliance is established. The return and payment are generally due by the 25th of the month following the reporting period. DPH invoices (faktury) must contain mandatory details including the supplier IC DPH (VAT registration number), customer details (including IC DPH for B2B supplies), the supply date, a description of the supply, net amount, DPH rate applied, DPH amount, and the gross total. Businesses with mixed taxable and exempt activities, intra-EU transactions, import or export, or unusual supply types should engage a DPH specialist. Always verify return deadlines, invoice requirements and refund procedures with Financna sprava.
FAQ
What is the standard VAT rate in Slovakia in 2026?
The standard DPH rate in Slovakia is 23% in 2026. This applies to all supplies of goods and services not specifically covered by the 19% or 5% reduced rates or by a DPH exemption. Verify the applicable rate for your specific supply type with Financna sprava or a qualified DPH adviser.
Which goods fall under the 5% reduced DPH rate in Slovakia?
The 5% rate applies to basic foodstuffs (including meat, dairy products and bread), medicinal products and medical devices, books and other publications (both printed and electronic), accommodation services, and a list of other specifically defined items. The exact scope is defined in the Slovak VAT Act and administered by Financna sprava. Verify whether a specific product qualifies for the 5% rate with Financna sprava before applying it to your invoices.
Why did confectionery and sweetened drinks move from 19% to 23% VAT from January 2026?
From 1 January 2026 confectionery and chocolate products, sweetened and energy drinks, and salted snacks were reclassified from the 19% first reduced rate to the 23% standard rate as part of fiscal measures narrowing the reduced-rate categories. Businesses selling these products must apply 23% DPH from 1 January 2026. Confirm the precise product categorisation with Financna sprava if you sell goods in these categories.
When must a business in Slovakia register for DPH?
Mandatory DPH registration is required when taxable annual turnover in the preceding 12 months exceeds the statutory threshold. Because the precise 2026 threshold figure is not included in the verified facts for this guide, confirm the current registration threshold with Financna sprava before relying on any specific number. Voluntary registration below the threshold is permitted and can be advantageous if you incur significant input DPH or supply registered business customers. Registration is handled through Financna sprava.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.