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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.
Taxation of international sales
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).
Check our guidebook on VAT classification on items sold in Slovakia.
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.
Rules of taxation in Slovakia ― general information for sellers
Find out what tax rules apply in Slovakia.
If you sell goods or services in Slovakia as part of your business, you must generally:
- register your business for VAT purposes in Slovakia or in your home country
- account for VAT on your sales, adding VAT to each transaction, especially if the goods or services are sold to consumers
- apply the appropriate VAT rate
- settle the tax ― submit the appropriate tax declaration and pay the resulting VAT amount.
In accordance with the regulations, we do not settle VAT on sales carried out on our platform if your company's seat or permanent place of business is located within the EU territory. In this case, you must settle VAT on your own, at the correct tax rate, regardless of the VAT rate you have declared to us.
To correctly settle VAT, you need to know:
- what the subject of your sale is ― you need to know whether you sell goods, services, or other benefits that are outside the scope of VAT
- in which country VAT is due (for example, in Slovakia)
- what the correct VAT rate is
- how much VAT you have to pay and how to do it.
When we settle VAT on transactions on Allegro
From July 1, 2021, we settle VAT on some so-called B2C (business to client) transactions carried out on our platform by sellers from outside the European Union ― sellers who:
- are not based in the EU or do not have a permanent place of business, and
- ship goods located and marketed in the EU to consumers in the EU.
In such cases, we are obliged to:
- determine the correct VAT rate for the goods or services
- collect VAT on the transaction, and
- pay the VAT to the tax authorities.
We may also be required to collect VAT for certain B2C transactions involving services ― this mainly applies to the sales of electronic services.
When you settle VAT on your transactions on your own
You calculate, declare at the correct rate, and pay VAT to the tax authorities if:
- you are a seller with a seat or permanent place of business in the European Union, for example, in Poland
- you carry out sales as part of your business activity, which means that you are acting as a VAT payer
- the transaction is subject to VAT in the European Union, for example, in Poland, Czechia or Slovakia.
This applies to both B2C and B2B transactions.
For whom VAT rates or other tax parameters on the platform may be relevant
VAT rates and other tax parameters may be relevant:
- for sellers from outside the European Union whose sales are subject to the solutions of the so-called e-Commerce VAT Package, and, consequently, Allegro is obliged to settle VAT on such sales ― in the case of allegro.pl, allegro.cz and allegro.sk
- for sellers interested in conducting B2B sales within Allegro Business ― in the case of allegro.pl.
Sellers from the European Union, for example, from Poland, do not have to declare VAT rates, but they can do so for the needs of Allegro Business.
Sellers may voluntarily:
- declare the right to apply a reduced VAT rate to individual offers
- specify whether the subject of the offer is a service or goods
- declare grounds for excluding the offer from the so-called eCommerce VAT Package.
Note that you are most likely selling goods or services that are subject to the standard 23% tax rate in Slovakia.
In the case of sellers from outside the European Union who have not declared the VAT rate for the purposes of eCommerce VAT settlement, we assume that the goods covered by the basic rate (23% in Slovakia) are the subject of the sale.
How goods and services are defined in Slovakia
In Slovakia, goods are defined as tangible objects (except money and securities). These also include: movable and immovable property, gas, or electricity.
Goods in Slovakia are, for example, books, clothes, toys, household appliances, gas.
Learn more about taxation of goods in Slovakia.
Services are defined in Slovakia as each provision that cannot be categorized as delivery of goods.
Examples: software licenses, sales of access (subscriptions) to music and entertainment platforms, sales of licenses, game accounts, transport, food and catering services, consulting and accounting services, and so on.
Learn more about taxation of services in Slovakia.
Some services are not subject to VAT as goods or services.
VAT rates in Slovakia
The following VAT rates apply in Czechia:
- 23% ― the basic rate applicable to most benefits
- reduced rates — strictly defined in Slovak regulations:
- 19%
- 5%
- VAT exemption.
You can check the rates applicable in Slovakia in the EU VAT rate search engine.
VAT rate 0% (exemption)
We do not enable the declaring a 0% VAT rate in relation to:
- individual transactions
- ICS transactions (understood as deliveries from one EU country to another as part of a B2B transaction), regardless of the type of goods.
If you want to apply the 0% VAT rate (exemption) for ICS on your own, confirm the conditions necessary to declare the transaction as ICS and the possibility of taxing it at the 0% rate (exemption).
Additional information
Check our guidebook on VAT classification on products sold in Slovakia.
Exemption ― products that are not classified as goods or services for VAT purposes ― general information for sellers
Check out the details.
In some cases, sales is not treated as delivery of goods or provision of services. That concerns, for example, the sales of:
- secure online payment cards
- prepaid cardscoins and bills that are not normally used as legal tender or have numismatic value.
Money equivalent
The money equivalent refers to prepaid cards or secure online payment cards (for example, "paysafe" cards) ― in other words, cards that allow cash exchange or exchange of funds deposited in your bank account for "electronic money" to be used in the form of a prepaid card. Money collected on the prepaid card allows customers to pay multiple select entities for goods or services bought online. Neither the issuer nor the distributor of prepaid cards know how the customer uses their card ― namely, what goods or services they pay for, or what entity they buy them from.
In the case of the sale of a prepaid card or electronic money, such delivery should generally remain outside the scope of VAT and e-commerce VAT.
On the other hand, some transactions, for example, of collectibles such as bills and coins, which are generally not used as legal tender or have numismatic value, are subject to VAT ― the standard VAT rate or the special VAT margin scheme applies.
Vouchers and other unspecified articles
If you are unable to determine what the subject of your sale is, see whether it is a voucher, discount coupon, or ticket. If you have any doubts, contact your tax advisor.
What a voucher is
A voucher is an instrument in electronic or physical form:
- which involves an obligation to accept it as remuneration or partial remuneration for the supply of goods or provision of services, and
- where the goods or services to be supplied or the identity of potential suppliers are indicated on the voucher or related documentation, including the terms of use of such instruments.
The name or title of the instrument is not decisive.
What a voucher is not
Cinema or museum tickets, post stamps, and the like are not considered vouchers. Learn more about selling tickets.
Discount instruments that entitle the holder to a discount on the purchase of goods or services, but do not confer the right to receive such goods or services, are not considered vouchers.
Voucher types
For VAT purposes, there are two types of vouchers:
- SPV (single-purpose voucher)
- MPV (multi-purpose voucher)
The taxation depends on the type of voucher that is being sold.
A single-purpose voucher (SPV) is a voucher for which the following elements are known at the time of issue:
- place of delivery of the goods or services to which the voucher applies, and
- the VAT rate applicable to such goods or services.
A voucher that meets these conditions may be considered an SPV only if the delivery to which it relates is subject to taxation at a single VAT rate. In the case of an SPV, the subject of the voucher and the applicable VAT rate are known at the time of issuance of the SPV voucher. The VAT tax is due in the period in which it is transferred.
A multi-purpose voucher (MPV) is a voucher that is not an SPV.
MPVs can be used to purchase a wide range of goods and services, which are subject to different VAT rates and may have different places of supply.
The voucher is an MPV if the subject of delivery or the VAT due is unknown. The issue or transfer of an MPV does not require the payment of VAT. The VAT tax becomes payable only when the MPV voucher is redeemed.The transfer or issue of an MPV by a taxpayer to another taxpayer should remain outside the scope of VAT taxation and e-commerce VAT taxation.
Goods subject to excise taxation
Excise products include specific energy products, alcoholic beverages, and tobacco products, as defined in EU regulations.
Goods subject to excise taxation are not subject to standard provisions on distance sales of goods and may be taxed separately based on specific provisions.
Additional information
See our guidebooks on VAT classification of items sold in Czechia, Slovakia, and Hungary
Rules of taxation in Czechia ― general information for sellers
Find out what tax rules apply in Czechia.
If you sell goods or services in Czechia as part of your business, you must generally:
- register your business for VAT purposes in Czechia or in your home country
- account for VAT on your sales, adding VAT to each transaction, especially if the goods or services are sold to consumers
- apply the appropriate VAT rate
- settle the tax ― submit the appropriate tax declaration and pay the resulting VAT amount.
In accordance with the regulations, we do not settle VAT on sales carried out on our platform if your company's seat or permanent place of business is located within the EU territory. In this case, you must settle VAT on your own, at the correct tax rate, regardless of the VAT rate you have declared to us.
To correctly settle VAT, you need to know:
- what the subject of your sale is ― you need to know whether you sell goods, services, or other benefits that are outside the scope of VAT
- in which country VAT is due (for example, in Czechia)
- what the correct VAT rate is
- how much VAT you have to pay and how to do it.
When we settle VAT on transactions on Allegro
From July 1, 2021, we settle VAT on some so-called B2C (business to client) transactions carried out on our platform by sellers from outside the European Union ― sellers who:
- are not based in the EU or do not have a permanent place of business, and
- ship goods located and marketed in the EU to consumers in the EU.
In such cases, we are obliged to:
- determine the correct VAT rate for the goods or services
- collect VAT on the transaction, and
- pay the VAT to the tax authorities.
We may also be required to collect VAT for certain B2C transactions involving services ― this mainly applies to the sales of electronic services.
When you settle VAT on your transactions on your own
You calculate, declare at the correct rate, and pay VAT to the tax authorities if:
- you are a seller with a seat or permanent place of business in the European Union, for example, in Poland
- you carry out sales as part of your business activity, which means that you are acting as a VAT payer
- the transaction is subject to VAT in the European Union, for example, in Poland or Czechia.
This applies to both B2C and B2B transactions.
For whom VAT rates or other tax parameters on the platform may be relevant
VAT rates and other tax parameters may be relevant:
- for sellers from outside the European Union whose sales are subject to the solutions of the so-called e-Commerce VAT Package, and, consequently, Allegro is obliged to settle VAT on such sales ― in the case of allegro.pl and allegro.cz
- for sellers interested in conducting B2B sales within Allegro Business ― in the case of allegro.pl.
Sellers from the European Union, for example, from Poland, do not have to declare VAT rates, but they can do so for the needs of Allegro Business.
Sellers may voluntarily:
- declare the right to apply a reduced VAT rate to individual offers
- specify whether the subject of the offer is a service or goods
- declare grounds for excluding the offer from the so-called eCommerce VAT Package.
Note that you are most likely selling goods or services that are subject to the standard 21% tax rate in Czechia.
In the case of sellers from outside the European Union who have not declared the VAT rate for the purposes of eCommerce VAT settlement, we assume that the goods covered by the basic rate (21% in Czechia) are the subject of the sale.
How goods and services are defined in Czechia
In Czechia, goods are defined as tangible objects (except money and securities). These also include: building permits, live animals, gas, or electricity.
Goods in Czechia are, for example, books, clothes, toys, household appliances, gas.
Learn more about taxation of goods in Czechia .
Services are defined in Czechia as each provision that cannot be categorized as delivery of goods.
Examples: software licenses, sales of access (subscriptions) to music and entertainment platforms, sales of licenses, game accounts, transport, food and catering services, consulting and accounting services, and so on.
Learn more about taxation of services in Czechia .
Some services are not subject to VAT as goods or services.
VAT rates in Czechia
The following VAT rates apply in Czechia:
- 21% ― the basic rate applicable to most benefits
- reduced rates — strictly defined in Czech regulations:
- 12%
- 0%
- VAT exemption.
You can check the rates applicable in Czechia in the EU VAT rate search engine.
VAT rate 0%
We do not enable the declaring a 0% VAT rate in relation to:
- individual transactions — for technological reasons, on Allegro you can declare the 0% rate by declaring the VAT exemption for the given goods
- ICS transactions (understood as deliveries from one EU country to another as part of a B2B transaction), regardless of the type of goods.
If you want to apply the 0% VAT rate for ICS on your own, confirm the conditions necessary to declare the transaction as ICS and the possibility of taxing it at the 0% rate.
Additional information
Check our guidebook on VAT classification on products sold in Czechia.
