VAT refunds from Slovakia

Name of sales tax:

Slovak VAT is referred to as "daň z pridanej hodnoty" (DPH) .

Value of turnover tax rates:

The standard rate of Slovak VAT is 20%. In addition, a reduced rate of 10% applies.

Permitted refund periods

The reimbursement period for VAT refunds from Slovakia must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum Amount requested

For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum amount of 50 € applies.

Address of the competent tax authority in the country of reimbursement

Tax Office Bratislava
VAT Unit
Ṧevčenkova 32
850 00 Bratislava
SLOVAKIA

Contact

Tel:     +421 2 5737 8111
Email:  This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: https://www.financnasprava.sk
Reimbursement of individual business transactions / expenses:

Costs / Expenses for	Eligibility
Fairs and exhibitions	100%
Conferences	100%
Hotelaccomodation	100%
Restaurant/ Catering	0%
Entertainment, gifts	0%
Anschaffung von Fahrzeugen	100% (1)
Diesel	100% (2)
Petrol	80-100%
Vehicle repairs	100% (3)
Rent of vehicles	100% (4)
Taxi	100%
Bus / Train	100%
Phone / Fax	100%
Road fee/ tolls	--
Marketing	100%
Consultants	100%
Legal expenses	100%
Training/ education	100%

(1) only truck
(2) only truck
(3) only truck
(4) only truck

General note:

Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases.