Slovakia VAT codes and rates
Slovakia charges VAT at 23%, with other rates of 19% and 5%. When you create a company in Slovakia, Nefin sets up 7 sales and 12 purchase codes, each tied to a box of the Daňové priznanie k DPH. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Daňové priznanie k DPH - dodania and the Daňové priznanie k DPH - odpočítanie dane, ready to file every month.
VAT codes from the Daňové priznanie k DPH
Each code is the box or line it fills on the Daňové priznanie k DPH, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 03 | Dodanie tovaru a služby 23% (r. 03)Default | 23% |
| 01 | Dodanie tovaru a služby 19% (r. 01) | 19% |
| 01a | Dodanie tovaru a služby 5% (r. 01a) | 5% |
| 14 | Oslobodené dodanie do iného členského štátu (r. 14) | 0% |
| 15 | Oslobodený vývoz a preprava § 46, 47 (r. 15) | 0% |
| 13-INE | Ostatné oslobodené dodania (r. 13) | 0% |
| MIMO | Mimo priznania (miesto dodania mimo SR, § 69 ods. 12) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 21 | Odpočítanie, tuzemské nákupy 23% (r. 21)Default | 23% |
| 20 | Odpočítanie, tuzemské nákupy 19% (r. 20) | 19% |
| 20a | Odpočítanie, tuzemské nákupy 5% (r. 20a) | 5% |
| 23 | Dovoz, daň zaplatená colnému orgánu 23% (r. 23) | 23% |
| 22 | Dovoz, daň zaplatená colnému orgánu 19% (r. 22) | 19% |
| 07 | Nadobudnutie tovaru z EÚ 23% (r. 07) | 0% |
| 05 | Nadobudnutie tovaru z EÚ 19% (r. 05) | 0% |
| 05a | Nadobudnutie tovaru z EÚ 5% (r. 05a) | 0% |
| 09b | Príjemca platí daň § 69 ods. 2, 3, 9-12, 23% (r. 09b) | 0% |
| 09 | Príjemca platí daň § 69 ods. 2, 3, 9-12, 19% (r. 09) | 0% |
| 09a | Príjemca platí daň § 69 ods. 2, 3, 9-12, 5% (r. 09a) | 0% |
| MIMO | Nákupy mimo priznania (bez DPH, bez odpočtu) | 0% |
Slovakia VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Daňové priznanie k DPH - dodania
Dodanie tovaru a služby
- [03]Základná sadzba dane - základ (r. 03)
- [01]Znížená sadzba § 27 ods. 2 - základ (r. 01)
- [01a]Znížená sadzba § 27 ods. 3 - základ (r. 01a)
Oslobodené od dane
- [14]Z toho podľa § 43 ods. 1 a 4 (r. 14)
- [15]Z toho podľa § 46, 47 a § 48 ods. 8 (r. 15)
- [13-INE]Ostatné oslobodené dodania
Mimo priznania
- [MIMO]Neuvádza sa v daňovom priznaní
Totals Nefin calculates
- [13] Oslobodené dodania spolu (r. 13)Sum of the net amounts in [13-INE] + [14] + [15]
- [04] Daň, základná sadzba (r. 04)Sum of the tax charged in [03]
- [02] Daň, znížená sadzba § 27 ods. 2 (r. 02)Sum of the tax charged in [01]
- [02a] Daň, znížená sadzba § 27 ods. 3 (r. 02a)Sum of the tax charged in [01a]
- [DAN-DOD] Daň z dodaní (r. 02 + 02a + 04)Total of [02] + [02a] + [04]
Purchase book
Daňové priznanie k DPH - odpočítanie dane
Odpočítanie dane podľa § 51 ods. 1 písm. a)
- [21]Základná sadzba dane - základ (r. 21)
- [20]Znížená sadzba § 27 ods. 2 - základ (r. 20)
- [20a]Znížená sadzba § 27 ods. 3 - základ (r. 20a)
Daň zaplatená colnému orgánu pri dovoze
- [23]Základná sadzba dane - základ (r. 23)
- [22]Znížená sadzba § 27 ods. 2 - základ (r. 22)
Nadobudnutie tovaru v tuzemsku § 11, 11a
- [07]Základná sadzba dane - základ (r. 07)
- [05]Znížená sadzba § 27 ods. 2 - základ (r. 05)
- [05a]Znížená sadzba § 27 ods. 3 - základ (r. 05a)
Príjemca platí daň § 69 ods. 2, 3, 9-12
- [09b]Základná sadzba dane - základ (r. 09b)
- [09]Znížená sadzba § 27 ods. 2 - základ (r. 09)
- [09a]Znížená sadzba § 27 ods. 3 - základ (r. 09a)
Mimo priznania
- [MIMO]Nákupy bez DPH / bez odpočtu
Totals Nefin calculates
- [08] Daň, základná sadzba (r. 08)Net amount × 23%, from [07]
- [06] Daň, § 27 ods. 2 (r. 06)Net amount × 19%, from [05]
- [06a] Daň, § 27 ods. 3 (r. 06a)Net amount × 5%, from [05a]
- [10b] Daň, základná sadzba (r. 10b)Net amount × 23%, from [09b]
- [10] Daň, § 27 ods. 2 (r. 10)Net amount × 19%, from [09]
- [10a] Daň, § 27 ods. 3 (r. 10a)Net amount × 5%, from [09a]
- [21-DAN] Odpočítaná daň (r. 21)Sum of the tax charged in [21]
- [20-DAN] Odpočítaná daň (r. 20)Sum of the tax charged in [20]
- [20a-DAN] Odpočítaná daň (r. 20a)Sum of the tax charged in [20a]
- [23-DAN] Odpočítaná daň (r. 23)Sum of the tax charged in [23]
- [22-DAN] Odpočítaná daň (r. 22)Sum of the tax charged in [22]
- [19] Základná sadzba dane (r. 19)Total of [21-DAN] + [23-DAN] + [08] + [10b]
- [18] Znížená sadzba § 27 ods. 2 (r. 18)Total of [20-DAN] + [22-DAN] + [06] + [10]
- [18a] Znížená sadzba § 27 ods. 3 (r. 18a)Total of [20a-DAN] + [06a] + [10a]
Source
These codes were transcribed from the tax authority's own form or instructions: MF SR DPHv25 form + poučenie (MF/007833/2025-731), mfsr.sk/files/archiv/33/DPHv25.pdf.
Frequently asked questions
What is the VAT rate in Slovakia?
The standard rate is 23%. Other rates in use: 19% and 5%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Slovakia?
7 sales codes and 12 purchase codes, each named after the Daňové priznanie k DPH box it fills, for example 03 (Dodanie tovaru a služby 23% (r. 03), 23%), 01 (Dodanie tovaru a služby 19% (r. 01), 19%) and 01a (Dodanie tovaru a služby 5% (r. 01a), 5%).
How often is the Daňové priznanie k DPH filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Slovakia. Your tax authority may assign you a different one.
Are these Slovakia VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (MF SR DPHv25 form + poučenie (MF/007833/2025-731), mfsr.sk/files/archiv/33/DPHv25.pdf).
Does Nefin produce the Slovakia VAT books?
Yes. The Daňové priznanie k DPH - dodania lists every invoice and the Daňové priznanie k DPH - odpočítanie dane every bill, one row per document with a column for each return box, plus the totals the return asks for.