> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Slovakia

Slovakia's tax system is administered by the Financial Administration of the
Slovak Republic (Finančná správa Slovenskej republiky). As an EU member state,
Slovakia follows the EU VAT Directive.

VAT (daň z pridanej hodnoty, DPH) applies at a standard rate, with reduced rates
for certain goods and services such as foodstuffs, medicines, medical devices,
books, and accommodation. Exports and intra-EU supplies to VAT-registered buyers
are zero-rated.

Businesses registered for VAT are identified by their IČ DPH, formed by the
prefix SK followed by ten digits (e.g. SK2020273893).

## Base Details

| Key | Value |
| - | - |
| Tax Country Code | `SK` |
| Currency | `EUR` |
| Base Time Zone | `Europe/Bratislava` |

## Tax Categories

| Code | Name | Title |
| - | - | - |
| `VAT` | VAT | Value Added Tax |

### VAT Rates

| Rate | Keys | Name | Percents | Description |
| - | - | - | - | - |
| `general` | `standard` | Standard Rate | 23.0% | |
| `reduced` | `standard` | Reduced Rate | 19.0% | Non-basic foodstuffs, electricity and certain catering services. |
| `super-reduced` | `standard` | Super-reduced Rate | 5.0% | Basic foodstuffs, medicines, medical devices, books, and accommodation. |

## Scenarios

### bill/invoice

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field | Test | Validation Code / Message |
    | - | - | - |
    | `code` | <ul class="gobl-test"><li>Code in \[SK]</li><li>Matches ^\[1-9]\d{9}\$</li></ul> | `GOBL-SK-TAX-IDENTITY-01`<br />Tax identity code for SK must be 10 digits starting with 1-9 |
    | `code` | <ul class="gobl-test"><li>Code in \[SK]</li><li>Checksum</li></ul> | `GOBL-SK-TAX-IDENTITY-02`<br />Tax identity code for SK failed the checksum: the 10 digit number must be divisible by 11 |
  </Accordion>
</AccordionGroup>