VAT Refund in Slovakia: Practical Guide 2025

Which route to recover your Slovak VAT?

The route depends on one criterion: are you VAT-registered in Slovakia? If yes and you make taxable operations there, use the Slovak VAT return (section 5). If no and you are EU-established, use Directive 2008/9/EC. If non-EU, use the non-EU route subject to reciprocity. Non-EU companies must also appoint a fiscal representative in Slovakia.

Three situations:

• EU company, not VAT-registered in Slovakia, professional purchases in Slovakia: Directive 2008/9/EC route (sections 55a-55e VAT Act)
• Company VAT-registered under section 5 in Slovakia, local taxable operations: deduction via monthly Slovak VAT return
• Non-EU company with reciprocity agreement: non-EU route (sections 56-58 VAT Act), direct submission to Tax Office Bratislava

EU Refund via Directive 2008/9/EC

This is the main route for any European company that has borne Slovak VAT (23%) without being registered there. The claim is filed electronically via the portal of the applicant's Member State of establishment, which forwards it to Tax Office Bratislava.

Eligibility conditions

• Be VAT-registered in another Member State (not in Slovakia)
• Have no permanent establishment or excluding taxable operations in Slovakia during the period
• Expenses must be deductible under Slovak law (business activity, link to taxable operations)

Thresholds and periods

The refund period is a minimum of 3 calendar months and a maximum of one calendar year. Two thresholds apply:

• EUR 400 minimum: for a period of 3 months to less than one year
• EUR 50 minimum: for a full calendar year or the year's remaining balance

Invoice copies are mandatory if the taxable base is EUR 1,000 or more (EUR 250 or more for fuel). Below that, references are sufficient.

Deadline and processing times

30 September: absolute deadline to file the claim relating to the previous calendar year. No extension possible, no catch-up. A claim filed on 1 October is inadmissible.

After filing, Tax Office Bratislava has 4 months to issue a decision (extendable to 8 months if additional information is requested). Payment is made within 10 working days following acceptance.

Recovery via the Slovak VAT return (section 5)

This route is exclusively for companies VAT-registered in Slovakia under section 5 of the VAT Act. They file a monthly return within 25 days after the end of the tax period and deduct input VAT on that return. This is the standard VAT mechanism: collect on sales, deduct on purchases, balance to pay or recover.

Critical condition: if section 55a applies to a transaction (reverse charge, self-accounting by the local customer), the Directive 2008/9/EC route is excluded for the same period. You cannot use both routes simultaneously. The Slovak tax authority systematically checks this.

To obtain your VAT registration in Slovakia (section 5), the application is filed with Tax Office Bratislava. The IC DPH number is issued after verification of the foreign company's status.

Non-EU Refund: sections 56 to 58 of the VAT Act

Companies established outside the European Union can recover Slovak VAT if their country has concluded a reciprocity agreement with Slovakia. Without a reciprocity agreement, the claim is rejected outright. Check this point before engaging the procedure.

Practical details

• Threshold: EUR 1,000 per half-year, EUR 50 for a full calendar year
• Deadline: 30 June of the following year (for year N, file before 30 June N+1)
• Filing: paper or electronic directly to Tax Office Bratislava (Radlinskeho 37, 811 07 Bratislava)
• Processing time: 6 months after receipt of the complete file
• Specifically excluded expenses: real estate, expenses incurred on behalf of third parties

Eligible expenses and risk expenses

The recoverability of an expense is determined by Slovak law, not by the law of your country of establishment. An expense deductible in your home country may not be recoverable in Slovakia, and vice versa. Systematically apply the lens of Slovak law.

Generally eligible expenses

• Fuel (with professional vehicle certificate)
• Vehicle rental and professional vehicle maintenance costs
• Motorway tolls
• Professional travel expenses (transport, tickets, taxi)
• Accommodation (hotel, professional apartment)
• Trade fairs, exhibitions and professional shows
• Other professional expenses linked to business activity (supplies, services)

Systematically excluded expenses

• Entertainment, hospitality, leisure (restaurants, events, client gifts)
• Expenses unrelated to business activity
• Exempt transactions without right to deduct
• VAT incorrectly charged by the supplier (correct the invoice first)
• Real estate acquisition or renovation costs (non-EU route only)
• Expenses incurred on behalf of third parties (recharged subcontracting, non-EU route)

How Eurofiscalis can help

Eurofiscalis handles VAT refund files for French and international companies operating in Slovakia. We identify the right route, build the file, follow up with Tax Office Bratislava, and chase any blockages.

First step: inventory your Slovak expenses, identify the period and verify that your establishment's VAT number is valid. Contact our team for a recoverability audit before building the file.

To go further on your operations in Slovakia: our guides on selling DDP in Slovakia, Intrastat and ESL obligations in Slovakia, and the rules for invoicing in Slovakia correctly.