Slovakia first implemented the Value Added Tax (VAT) on January 1, 1993, primarily legislated by Act No. 222/2004 Coll., also known as the VAT Act. The Tax and Customs Authorities of Slovakia oversee its administration.
In May 2004, the Slovak Republic officially adopted the EU VAT Directive 2006/112/EC, aligning Slovakia’s VAT system with those of the other EU Member States. As an EU member, Slovakia is subject to any alterations in the EU VAT Directive, which can directly impact and potentially supersede the existing legislation under the Slovak VAT Act.
Source GVC
See also
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- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
