If you’re selling on Amazon Slovakia via FBA, VAT registration is compulsory. Slovakia is part of Amazon’s Central European FBA network, meaning goods stored or sold here trigger immediate VAT obligations.
VAT Rates in Slovakia
Slovakia introduced VAT in 1993, after gaining independence.
- Standard rate: 20%
- Reduced rate: 10% (e.g. food, books, medicines)
- Zero rate (0%) applies to exports and certain international services.
When Do Amazon Sellers Need to Register?
- Slovak businesses must register if taxable turnover exceeds €49,790 in the previous 12 months.
- EU-based Amazon sellers must register if their sales to Slovak consumers exceed the €10,000 EU-wide distance selling threshold.
- Non-EU Amazon FBA sellers must register immediately if:
- You store goods in Slovak fulfilment centres, or
- You sell directly to Slovak consumers.
⚠️ For non-EU sellers, there is no threshold — VAT registration is required from your first sale.
Fiscal Representatives & Agents
- Non-EU businesses must appoint a fiscal representative in Slovakia. This representative is jointly liable for VAT compliance.
- EU sellers do not need a representative but may still appoint a local tax agent to simplify filings.
Registration & Filing
To register for VAT in Slovakia, you’ll typically need:
- Business incorporation documents
- Proof of trading activity (Amazon seller account, invoices, contracts)
- ID documents for directors or owners
Registration is handled by the Slovak Tax Authority (Finančná správa) and usually takes 2–4 weeks. Once complete, you’ll receive your Slovak VAT number (IČ DPH), which must also be added in Amazon Seller Central.
VAT returns are typically filed monthly, though smaller sellers (under €100,000 turnover) may qualify for quarterly filing. An annual VAT return is also mandatory. All filings are submitted electronically via the Slovak eTax portal.
Risks for FBA Sellers
- Failure to register or late registration can result in backdated VAT, penalties, and interest.
- Penalties can reach thousands of euros depending on severity.
- Amazon checks VAT compliance — non-compliance may result in account suspension.
Final Thoughts
For Amazon FBA sellers, Slovakia’s VAT rules apply from the first taxable sale if you are non-EU, or once you exceed the €10,000 EU threshold if you are based in the EU. With strict reporting obligations and mandatory fiscal representatives for non-EU sellers, timely compliance is key to protecting your Amazon account.
👉 Watch the full video https://youtu.be/cLpT_8lz1CA?si=30sAm5FfsbYG-G5e where I explain Slovakia’s VAT rules for FBA and cross-border sellers in detail.