Import VAT and Duty in Slovakia: Rates and Calculation

VAT Rates in Slovakia

The standard VAT rate in Slovakia is 23% (DPH (Daň z pridanej hodnoty)). Reduced rates of 19% and 5%.

Import VAT and customs duty in Slovakia are administered by Slovenská finančná správa (the Financial Administration of the Slovak Republic).

The rate applying on import is the rate that applies to a supply of the same or similar goods on the Slovakia domestic market, which is why correct commodity classification matters at the classification stage and not only at invoicing.

The Taxable Amount in Slovakia

Import VAT is calculated on the customs value, plus, to the extent not already included, duties, taxes, levies and other import charges excluding the VAT itself, and incidental expenses such as commission, packing, transport and insurance incurred up to the first place of destination in the Member State of importation; where a further destination in the EU is known when the chargeable event occurs, the costs to that destination may also be included, so whether the inland leg from an EU gateway port falls inside the taxable amount depends on the actual customs and import arrangement. Freight and insurance to the point of entry into the EU are included in the customs value, so a shipment budgeted on goods value alone will understate the VAT payable.

Customs Duty in Slovakia

EU Common Customs Tariff applied through TARIC; the rate is set by the commodity code and origin, not by a flat national rule. Duty is set by the commodity code and origin at the date the declaration is accepted — there is no single national rate that applies across a consignment.

Low-Value Consignments in Slovakia

The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. There is no value below which a commercial import escapes VAT. The EUR 150 threshold relieves customs duty only. From 1 July 2026 a temporary flat duty of EUR 3 per item category applies to consignments at or below EUR 150, running until 1 July 2028.

Postponed Accounting in Slovakia

Slovakia operates an import VAT deferment scheme (Act 102/2024 Coll., from 1 July 2025) that lets eligible importers account for import VAT in the VAT return instead of paying it at import, but it applies only to VAT payers holding a valid Authorised Economic Operator (AEO) permit and an establishment in Slovakia, extended from 1 January 2026 to EU-established VAT-registered payers with an AEO permit, so eligibility must be confirmed case by case. It is a cash-flow mechanism, not an exemption, and it does not apply to customs duty.

Planning Duty and VAT for Slovakia

Slovak-bound containers discharge at a foreign EU gateway port and then move inland by road or rail to Bratislava. Common gateway port examples include Hamburg and Gdańsk on the northern and Baltic side and Koper on the Adriatic side; which one is used is service-specific rather than fixed, driven by the carrier service, the sailing schedule and the final delivery point. The Adriatic routing can be shorter on the ocean leg for some services, while the northern gateways often offer denser rail and road frequency into Slovak inland terminals. Air cargo consolidates at Bratislava (BTS), with Vienna (VIE) commonly used as the effective gateway.

That routing, and the country-specific points below, are what turn a generic EU calculation into a Slovakia one. They belong in the landed-cost model from the outset rather than being discovered at clearance:

Slovak standard VAT is 23% (raised from 20% on 1 January 2025, above the EU minimum), with reduced rates of 19% and 5%
Slovakia is landlocked — every sea shipment is a gateway-port discharge plus an inland truck or rail leg to Bratislava
Whether inland transport from the EU gateway port falls inside the import VAT taxable amount depends on the actual customs and import arrangement, so confirm the basis on the specific customs filing rather than assuming either way

Frequently Asked Questions

The standard rate is 23% (DPH (Daň z pridanej hodnoty)). Reduced rates of 19% and 5%.

The taxable amount is the customs value, plus, to the extent not already included, duties, taxes, levies and other import charges excluding the VAT itself, and incidental expenses such as commission, packing, transport and insurance incurred up to the first place of destination in the Member State of importation; where a further destination in the EU is known when the chargeable event occurs, the costs to that destination may also be included, so whether the inland leg from an EU gateway port falls inside the taxable amount depends on the actual customs and import arrangement. Freight and insurance to the point of entry into the EU form part of the customs value, so under-declaring freight understates the VAT.

No. The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. The EUR 150 threshold that remains relieves customs duty only — it has never been a VAT threshold.

From 1 July 2026 a temporary flat duty of EUR 3 applies per declared item category on consignments valued at EUR 150 or less. It is charged on the declarant, not the consumer, and runs until 1 July 2028.

No. Postponed VAT accounting changes when and how import VAT is accounted for, not whether it is due. The VAT remains payable; it is declared through the VAT return rather than paid at the frontier.