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Estoniae-MTA

Slovakia yearly VAT-refund claims now need at least EUR 500

Slovakia's calendar-year floor rises from EUR 50 to EUR 500 while the shorter-period floor stays EUR 400. Estonian claimants file via e-MTA by 30 September.

By Taxxa AI OyPublished 13 November 2026

Tax

Industry: Across industries

Estonian taxable businesses recovering Slovak value-added tax for a calendar year need at least EUR 500 of VAT in the claim.Emta The previous calendar-year figure in the same country table was EUR 50Emta, so a full-year Slovakia claim between EUR 50 and EUR 500 no longer meets the listed minimumEmta.

The two minima work as a pair. A claim covering one calendar year, or the time remaining in a calendar year, falls under the EUR 500 floor.Emta A claim for a shorter refund period — less than a calendar year but at least three months — falls under a separate EUR 400 floorEmta, which is unchanged for Slovakia. The general explanation on the same page describes the standard floors as EUR 50 for a full year and EUR 400 for a shorter period; the Slovakia-specific row now sets EUR 500 for the full-year case and EUR 400 for the shorter caseEmta.

Only business-use VAT is recoverable, and the claimant must have had no place of business, fixed establishment, domicile or residence in Slovakia during the refund period, and must not have supplied goods or services treated as supplied in Slovakia during that period. Refund periods may not be longer than a calendar year or shorter than three months, with an exception for a claim covering the time left until 31 December, and periods as a rule may not overlap, apart from an additional annual claim. The claim is filed electronically through the Estonian Tax and Customs Board's e-MTA environment, which forwards it to the Slovak administration, and the refund claim must be filed by 30 September of the calendar year following the refund periodEmta.

For Slovakia, correspondence and free-text fields use Slovak, so the text fields should be completed in the language selected when filing. Slovakia requires electronic copies of invoices or import documents where the taxable amount on the invoice or document is at least EUR 1,000, or at least EUR 250 for fuel. A third party, such as a VAT agent, may submit the claim, a refund may be paid to a third party's bank account, and a NACE business-activity description is required. Filing through e-MTA requires the right access: a board member or a user with the accountant package or the "EL käibemaksu tagastustaotluse esitamine" access right.

Practically, check the Slovak VAT total before choosing the claim period. A calendar-year total below EUR 500 does not meet the listed annual floorEmta; where the rules allow, a shorter-period claim of at least EUR 400 can be the workable route, provided the period is at least three months and the other Slovak conditions on language, invoice copies and activity description are met.

Legal basis is Nõukogu direktiiv 2008/9/EÜ and Käibemaksuseaduse §§ 35 and 36.

Before filing a Slovakia claim, check whether the calendar-year VAT total reaches EUR 500 and, if not, whether a shorter period of at least three months reaching EUR 400 is available, then file via e-MTA by 30 September of the following year.

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