Slovakia: VAT and e-commerce, measures effective 1 July 2021

Slovakia: VAT and e-commerce

Changes to the value added tax (VAT) law concerning cross-border online trade will be effective 1 July 2021.


The provisions transpose EU Directives (the “e-commerce VAT package“) in Slovakia to:

  • Remove (distance) sales of goods and the place of taxation
  • Address the supply of goods via electronic interfaces
  • Reflect special schemes for VAT—one-stop-shop (OSS) and import one-stop-shop (iOSS)
  • Special arrangements for declaration and payment of import VAT
  • Repeal of exemption from import VAT for goods in small consignment of a value of up to €22

Read a February 2021 report prepared by the KPMG member firm in Slovakia

Other VAT developments in Slovakia include a zero (0%) VAT rate applicable from 12 February 2021 through 30 April 2021 for imports of specific personal protection equipment intended to provide protection from the coronavirus (COVID-19). Read a February 2021 report

© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us