Slovakia VAT Rates
The standard rate in Slovakia is 23%, in force since 1 Jan 2025. Before that, Slovakia changed it 6 times since 1993 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
23%
Since 1 Jan 2025 — 1 years
Previous rate
20%
Until 31 Dec 2024
First recorded rate
23%
From 1 Jan 1993
Slovakia VAT Rates in Force Today
- Standard rate
- 23%
- Reduced rates
- 5%, 19%
- Super-reduced rate
- None
- Parking rate
- None
- Local name
- Daň z pridanej hodnoty (DPH)
- Currency
- EUR
- VAT number format
- SK + 10 digits
- EU membership
- EU member state
^SK\d{10}$Checking a Slovak VAT number rather than a rate? The number format, its regex and verified example numbers are on the Slovakia VAT number page.
Use this VAT rate in your application
Copy a package, CDN, or keyless HTTP example for SK.
import { getRate } from 'eu-vat-rates-data'
const rate = getRate('SK')
console.log(rate.standard, rate.reduced)The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.
Standard Rate Changes in Slovakia
| In force from | Until | Standard rate |
|---|---|---|
| 1 Jan 2025 | Current | 23% |
| 1 Jan 2011 | 31 Dec 2024 | 20% |
| 1 Jan 2004 | 31 Dec 2010 | 19% |
| 1 Jan 2003 | 31 Dec 2003 | 20% |
| 1 Jan 1996 | 31 Dec 2002 | 23% |
| 1 Aug 1993 | 31 Dec 1995 | 25% |
| 1 Jan 1993 | 31 Jul 1993 | 23% |
More on Slovakia
- Slovakia VAT number formatNumber structure, regex pattern and verified examples.
- Slovakia VAT validation APIEndpoint, response fields and code samples for this country.
- Slovakia Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Slovakia VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 Jan 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published – a rate change is a new record, not an edit to an old one.
- European Commission — Taxes in Europe Database (TEDB)
Queried via the VatRetrievalService SOAP endpoint. Returns no data before 2016-01-01.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 27 Sep 2026.
Current EU rates last fetched from EC TEDB: 27 Sep 2026. This is the source-fetch date, not the date the rate last changed.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Slovak filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps – where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.
The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.