Slovakia: VAT rules for local reverse charge

Guidance effective January 1, 2025

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July 21, 2025

The tax authority on May 7, 2025, published a guide clarifying value added tax (VAT) rules for the local reverse charge, effective January 1, 2025.

The guide specifies that the reverse charge applies only if both supplier and recipient are “taxpayer with an assigned VAT identification number.” It also includes examples for construction works and advises checking the tax authority's list for VAT registration status.


For more information, contact a KPMG tax professional in Slovakia:

Tomas Ciran | tciran@kpmg.sk

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