按地区划分的税率 斯洛伐克

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

驾驭斯洛伐克的SaaS销售税：综合指南

在软件即服务 (SaaS) 行业运营的斯洛伐克企业必须遵守欧盟于 2004 年实施的增值税 (VAT) 系统。理解并遵守这些法规对于保持财务合规和避免潜在处罚至关重要。

The standard VAT rate in Slovakia for SaaS and other digital services is 23%. A reduced rate of 10% applies to specific categories of products or services, but no specific digital goods or services are currently exempt from VAT. Businesses must file VAT returns quarterly, with payments due by the 25th day after the reporting period. Maintaining relevant records for at least 10 years is mandatory, and while e-invoicing is not currently mandatory, it is highly recommended for streamlining compliance and reducing administrative burden.

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斯洛伐克

斯洛伐克于2004年实施了欧盟增值税系统，以使其税收框架与欧洲法规保持一致。

官方政府链接： 财政管理局

23.00%

电子产品和服务增值税/销售税率

税率降低的产品类别

没有特定的数字商品或服务享受税收减免

免税产品类别

没有特定的数字商品或服务免税

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

非居民公司必须在交付商品或提供服务后立即注册。

可在线注册

是

需要当地代表

是

注册流程

要在MOSS系统中注册，您需要联系斯洛伐克的税务部门并提交包含公司基本信息的申请。税务机关也可能要求您在申请时提供其他文件。

应纳税的数字和电子服务清单

数字产品包括网站托管、软件供应、数据库访问、下载应用程序或音乐、在线游戏、远程教学以及其他跨境电信、电视、无线电广播或数字服务。

罚款

在斯洛伐克，不遵守增值税规定的处罚可能很严重，迟交增值税申报表的罚款从最低 30 欧元到最高 16,000 欧元不等。如果在提醒后仍未提交申报表，最高罚款可增加至 32,000 欧元。逾期付款将产生利息，利息按欧洲中央银行逾期付款利率的四倍计算，或至少按应付增值税的 15% 计算。此外，未报告欧盟销售清单也会处以类似的罚款，这强调了及时遵守增值税义务的重要性。

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

季度

申报截止日期

By the 25th day after the reporting period

电子发票要求

非强制性

记录保存

相关记录应至少保存 10 年

How-To Guides: Slovakia SaaS VAT

步骤：1 门槛

Effective May 1, 2004, Slovakia requires non-EU vendors (including online platforms) of digital services to consumers (B2C) in Slovakia to register for and collect VAT, regardless of the sales amount. The obligation was expanded to EU-established digital services providers effective January 1, 2015.

 

Effective January 1, 2019, Slovakia applies a VAT registration threshold of EUR 10,000 for EUestablished digital services providers. The threshold does not apply to non-EU businesses.

• EU Companies: €10,000 (EU-wide threshold).
• Non-EU Companies: No threshold. Registration is mandatory from the first B2C sale.

步骤：2 商业注册

• OSS (One Stop Shop): Recommended for B2C. Register in your own EU member state (Union scheme) or a chosen state (Non-Union scheme).
• Local Registration: If not using OSS, register with the Bratislava Tax Office. Foreign entities must submit an application before starting taxable activities.

步骤：3 纳税人识别号/增值税号

Businesses are awarded with an IČ DPH with the format: SK + 10 digits (e.g., SK1234567890).

步骤：1 标准增值税税率

The standard VAT rate in Slovakia is 23% (Effective Jan 1, 2025)

步骤：2 增值税计算公式

要计算您的税额，请使用以下公式： 

 

Tax Amount = Net Price x Rate %

步骤：3 反向收费 (B2B)

Yes. Foreign suppliers do not charge VAT on B2B sales to registered Slovak businesses. The local business buyer is responsible for the “self-assessment” of VAT.

步骤：1 B2C销售

Charge the standard VAT rate (23% from 2025) on digital services sold to Slovak individuals.

步骤：2 B2B销售

Do not charge VAT. Obtain the customer’s IČ DPH to validate their business status. Indicate “Reverse Charge” (Prenesenie daňovej povinnosti) on the invoice.

步骤：3 发票要求

Standard EU requirements apply:

• Supplier & Buyer Details (Name, Address)
• 供应商增值税号 & 买方增值税号（适用于 B2B）
• Invoice Date & Sequential Number
• 服务描述
• 增值税税率和金额（或反向征收备注）

 

Note: E-invoicing is planned for B2B but not yet mandatory for foreign entities.

步骤：1 申报周期

• OSS：按季度申报。
• Local: Monthly (default). Quarterly filing is possible if turnover is <€100,000 and registered for >12 months.

步骤：2 申报截止日期

• OSS: By the end of the month following the quarter.
• Local: By the 25th day of the month following the tax period.

步骤：3 提交

File electronically via the Financial Administration (Finančná správa) portal. Payments must be made via bank transfer.

步骤：4 记录保存

Tax records should be kept for 10 years.

PayPro Global 解决方案：简化注册与财政代表

Navigating Slovakia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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