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Customs Duties

Since 1 May 2004, rates are based on the EU customs tariffs and depend on the classification of goods and their origin. Customs duty is normally paid within 10 days from the date of importation of goods. Normally, payments cannot be deferred for more than 30 days.

Excise Duties

Excise duties are governed by six separate acts which set out the conditions under which excise duty is levied on mineral oils, pure alcohol and spirits, wine, beer, tobacco products and electricity, coal and natural gas (referred to as "excisable products"). The tax treatment is fully compliant with the EU Directives. Taxable persons are all legal entities and individuals who produce these excisable products in Slovakia or to whom excisable products are released in Slovakia. Excise duties are stipulated in accordance with the EU legislation as a set amount per unit of measure for each group of products, except for cigarettes, where the tax rate also contains an ad valorem component.

Rates (See page 59 and 60, Table 11)

Administration Excise duties are administered by a relevant customs office. Monthly excise taxes returns have to be filed within 25 days of the end of the taxable period and excise tax liabilities must be paid within this period. The taxable period is a calendar month.

Motor Vehicle Tax

The Motor Vehicle Tax is imposed on vehicles used for business purposes only. The taxable base is determined as a combination of vehicle weight and number of axles for lorries and trailers and for personal cars the tax depends on the engine volume in cubic centimeters. It should be noted that if an employee uses his private vehicle for business purposes of his/her employer, the employer is obliged to pay the attributable motor vehicle tax for the month in which the vehicle was used for such a purpose.

Rates Tax rates are set by the regional administrations. The law stipulates minimum rates for lorries and trailers.

Real Estate Transfer Tax The tax was abolished with effect from 1 January 2005.


©2010 KPMG Slovensko spol. s r.o. , a Slovak limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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