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With this option, you can select the marketplace — Poland (allegro.pl), Czechia (allegro.cz), Slovakia (allegro.sk) or Hungary (allegro.hu). With that, you can read articles about rules applicable to a foreign marketplace in your default language. If you want to browse articles in a different language, click here.
In Slovakia, goods are defined as material objects (excluding money and securities). They also include: construction permits, live animals, gas, and electrical energy.
How to check which VAT rate is applicable
To check what VAT rate applies to your goods in Slovakia, you need to determine:
- the category or type of goods you sell
- how they are classified for the purposes of the Combined Nomenclature (with CN codes).
How CN codes are used in VAT taxation
With CN codes, you can assign appropriate VAT tax rate to given goods. They are assigned based on goods nature or type.
How to determine the correct CN code:
- Determine the category of the goods you sell.
- Find a CN code corresponding to the given category on the Combined Nomenclature list. Here, you can find explanation notes to Combined Nomenclature.
With CN codes, you can determine whether the goods you sell are taxed according to the standard or reduced rate. Slovak VAT regulations usually determine the reduced VAT rates for goods classified under specific CN codes. To determine the VAT rate you need to check:
- the CN code of your product, and
- to what category your product is assigned to and what its description is.
In some cases, the reduced TAX rates can be applied to specific types of goods regardless of their CN codes. Such goods should have particular characteristics or meet specific requirements. For more information, check table A in the guidebook.
What VAT rates apply to goods in Slovakia
- 23% ― the standard VAT rate, applicable to a vast majority of goods.
- Reduced rates (strictly determined and listed in the Slovak legislation):
- 19%
- 5%
- VAT exemption.
To avoid making mistakes in assigning VAT rates to goods
You need to carefully verify the nature of goods you sell, and check which VAT rate is applicable. Sometimes goods that seem to be similar may have different VAT classifications and different VAT rates applicable to them.
Example
Transactions regarding used bills and coins as legal tender are exempt from VAT. However, according to the Slovak legislation regarding VAT, collectible bills and coins, namely:
- coins made of gold, silver or other metal
- bills that are not normally used as legal tender or have numismatic value
are subject to the standard 23% VAT rate or a dedicated procedure for entities that trade used goods, collectible items, or investment gold.
Check the list of goods subject to reduced rates in Slovakia in our dedicated guidebook (table A).
If the goods you sell are not on the list of goods subject to the reduced rate in Slovakia, they should probably be taxed at the standard rate of 23%.
Additionally, you can use the EU VAT rate search engine.
