DPH

What is DPH (VAT)?

DPH (Daň z pridanej hodnoty) is the Slovak term for Value Added Tax (VAT) — an indirect consumption tax added to the price of goods and services sold. In Slovakia it is governed by Act No. 222/2004 on Value Added Tax. Every taxable person (company or sole trader) whose turnover in the last 12 months has exceeded the statutory threshold (from 2025 the mandatory registration threshold is 50,000 €) — or who has registered voluntarily — is a VAT payer.

In Slovakia, the following VAT rates apply from 1 January 2025:

• 23% — standard rate
• 19% — reduced rate (selected foodstuffs, electricity, certain services)
• 5% — specially reduced rate (certain foodstuffs, books, medicines, accommodation)

VAT payers must remit VAT monthly (or quarterly for smaller payers) to the tax authority. The return is accompanied by a VAT control statement (kontrolný výkaz), in which every received and issued invoice is listed line by line — which is why accurate invoice records are critical.

Note for international readers: The Slovak DPH is the national implementation of the EU VAT Directive. Companies from other EU countries supplying goods or services in Slovakia must register and comply with Slovak VAT rules. The standard rate of 23% is above the EU minimum and was increased in 2025 as part of fiscal consolidation measures.

When it applies

VAT is the central mechanism of Slovak taxation — it affects practically every B2B company. Errors in VAT (wrong rate, omission from the control statement) can result in significant penalties from the Financial Administration.

See the Invoicing module and the Accounting module.

Related terms

• eKasa — Slovak electronic cash register system for B2C sales with VAT. See /en/glossary/ekasa.
• e-Invoice — electronic invoice with VAT recorded in structured form. See /en/glossary/e-invoice.
• O2C — the Order-to-Cash process which includes VAT calculation. See /en/glossary/o2c.

In Modulario

The Invoicing module in Modulario automatically calculates VAT by product/service type (via VAT codes) and generates data for the VAT control statement directly in the format accepted by the Slovak Financial Administration. Accounting maintains VAT records, monitors return deadlines, and alerts to obligations.

Modulario handles exceptions and special schemes — OSS and IOSS (One Stop Shop for e-commerce sales to the EU), reverse charge (construction, metal scrap), exemption of exports to third countries. All transaction types have the correct VAT codes mapped for the control statement.