Key facts
- Currency
- Euro (EUR)
- Import VAT/GST
- VAT 23%
- De minimis
- Flat €3 duty up to €150; tax always charged
- Low-value duty
- €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff
- European Union
- Last updated
- 11 October 2026
Summary
Slovakia charges VAT on imports at a standard rate of 23%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Slovakia worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Slovakia applies the European Union customs tariff because it is in a customs union with the European Union. Slovakia uses the euro (EUR).
Currency and customs tariff
Slovakia uses the euro (EUR).
Slovakia applies the European Union customs tariff because it is in a customs union with the European Union.
Import VAT and other taxes in Slovakia
Slovakia charges VAT on imports at a standard rate of 23%.
De minimis in Slovakia
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Slovakia worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
What changed recently
The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.
VAT at 23% has applied since 1 January 2025.
The newest release on this page, the import taxes for Slovakia, went live on border.bot on 11 October 2026.
Frequently asked questions
What currency does Slovakia use for customs?
Slovakia uses the euro (EUR). Its de minimis thresholds are stated in EUR.
What is the VAT rate on imports into Slovakia?
Slovakia charges VAT on imports at a standard rate of 23%.
What is the de minimis threshold in Slovakia?
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Slovakia worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Does the €3 flat duty on low-value consignments apply in Slovakia?
Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Slovakia worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Which customs tariff does Slovakia use?
Slovakia applies the European Union customs tariff because it is in a customs union with the European Union.
Sources and updates
The import taxes for Slovakia come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.