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VAT taxation of services in Slovakia ― general information for sellers
Services you sell in the Slovakia may be taxable at a specific VAT rate. To determine the VAT rate, you need to know the SK-CPA code and prepare the appropriate description of the service.
Services are defined in Slovakia as each provision that cannot be categorized as delivery of goods.
If you are a sole trader and you do not sell goods, most likely you provide services.
If you have doubts about how to correctly classify electronic services or discount coupons, check our guidebook and contact your tax advisor.
What VAT rates apply to services in Slovakia
The majority of services in Slovakia are subject to VAT with the rate of 23%. For some types of services, you may apply the reduced VAT rate or be exempt from VAT. Services subject to the reduced rate must match the appropriate [SK-CPA] code and description. SK-CPA is a standard classification of services performed by the Slovakia Statistical Office.
You can find the list of services subject to the reduced rates in Slovakia in our guidebook, table B.
Examples
Services subject to a 19% VAT rate:
SK-CPA code: 56.
Restaurant and catering services that involve serving beverages intended for human consumption, except for alcoholic beverages with alcohol content over 0.5% of volume.
Services subject to a 5% VAT rate:
Services related to the operation of sports venues — only services related to admission to sporting events and admission to fitness centers, or accommodation services, as well as delivering e-books and audiobooks, except for those in which advertising exceeds 50% of their content.
Some services are exempt from VAT ― for example, financial and insurance services, rental property, and some educational or medical services.
Different rules may apply to the eCommerce VAT Package. They apply to you only if the seat or fixed establishment of your business is outside the EU.
Electronic services
Generally, those are services you provide online ― for example, access or download of software, access to created accounts on gaming platforms, access or download of images, newspaper, and online magazine subscription, etc.
In Slovakia, electronic services are subject to a 23% VAT rate. However, if you have doubts about whether the items you list can be classified as electronic services, check our guidebook or contact a tax advisor and consult the correct VAT taxation with them.
Rules concerning taxation of electronic services
If you provide electronic services:
- check whether or not the buyer is a taxpayer
- determine whether you provide services to the final beneficiary ― in the case of providing electronic services to clients without our direct participation, you need to settle VAT
- if the situation requires, register for the purposes of VAT in Slovakia ― the majority of the EU countries allow to use simplifications (VAT OSS settlements in the country of tax identification, for example, in Poland).
Ticket sales
The sales of tickets to cultural, artistic, sports, science, educational, entertainment events, and the like are treated as provision of services.
However, the sales of tickets through Allegro may be subject to special procedures (specific listing rules).
