E-commerce · Amazon FBA · OSS · EU VAT base
Slovak s.r.o. as your EU e-commerce base
A Slovak s.r.o. gives you a real EU legal entity for Amazon, Shopify and cross-border sales: a Slovak IČO, EU VAT number, OSS access and a credible euro invoice address — set up 100% remotely.
- Slovak IČO for Amazon EU seller verification
- EU VAT registration and periodic returns
- EU OSS enrollment — one return for all EU B2C sales
- Euro invoicing — no currency conversion in the eurozone
- Pan-EU FBA compatible — Slovak entity, EU-wide stock
E-commerce compliance checklist
- Slovak s.r.o. registered + IČO obtained
- VAT registration applied
- EU OSS enrolled in Slovakia
- Marketplace account updated with Slovak IČO/VAT
- Periodic VAT & OSS returns filed
- Annual CIT return (10% / 21%)
- Súhrnný výkaz for intra-EU B2B supplies
Why Slovakia for e-commerce
EU access, the euro, remote setup
EU single market
Full EU/EEA trading rights, intra-EU VAT (VIES), access to pan-EU Amazon FBA and EU payment processors without workarounds.
Eurozone — no FX
Slovakia uses the euro. You invoice, collect Amazon disbursements and pay tax in euros — no currency conversion and no exchange-rate exposure on EU sales.
OSS simplified VAT
A Slovak VAT-registered company can enrol in EU OSS and file a single quarterly return covering all B2C sales to EU consumers — no per-country VAT registrations below OSS thresholds.
5 000 € formation
Minimum share capital is 5 000 €, no longer pre-deposited in a bank. Formation is fully remote via power of attorney. No visit to Slovakia required.
Low entry CIT
10% corporate income tax on taxable income up to 100 000 €; 21% standard. Dividends to a resident natural person: 7%.
English accounting
Periodic VAT returns, OSS filings, súhrnný výkaz and year-end statements — handled by an experienced accountant who communicates in English.
How it works
From registration to first sale in 5 steps
1. Incorporate
We register your Slovak s.r.o. remotely. You sign by notarised PoA — no Slovak visit needed. IČO issued in days.
2. VAT registration
We apply for your Slovak VAT number with the tax office. Voluntary registration available from day one.
3. OSS enrollment
We register your company for EU OSS in Slovakia, covering cross-border B2C VAT across all EU member states.
4. Marketplace verification
Provide your Slovak IČO and VAT number to Amazon to complete EU entity verification and unlock full features.
5. Ongoing compliance
We file periodic VAT returns, OSS returns, súhrnný výkaz and annual CIT — you focus on selling.
Slovak VAT rates 2026
VAT rates for your e-commerce products
Slovak VAT applies to sales made from your Slovak company. Most physical goods sold online attract the standard rate. Some categories (selected food, books, medicines) attract a reduced rate.
- Standard rate: 23% — general goods and most services
- Reduced rate: 19% — selected categories
- Super-reduced rate: 5% — selected food, medicines, books
- Mandatory threshold: 50 000 € / yr
- Immediate threshold: 62 500 €
Source: Finančná správa SR · Updated 2026-06-02.
Try the Slovak VAT calculator →Related services
- Company formation →
Register your Slovak s.r.o. remotely with IČO and registered office.
- Accounting services →
Periodic bookkeeping, VAT and annual statements in English and euros.
- Pricing →
Transparent euro quotes for formation and accounting packages.
Slovak s.r.o. for e-commerce — FAQ
Why use a Slovak s.r.o. for Amazon or Shopify sales in the EU?
A Slovak s.r.o. gives you a legitimate EU legal entity with a Slovak IČO and VAT number. This satisfies Amazon's EU seller requirements, enables EU OSS (One Stop Shop) enrollment for simplified cross-border VAT, and provides a credible EU invoice address. Slovakia is in the eurozone, so you invoice and get paid in euros without conversion.
What is EU OSS and does a Slovak company qualify?
EU One Stop Shop (OSS) lets businesses file a single quarterly VAT return covering all B2C sales across EU member states. A Slovak VAT-registered s.r.o. qualifies for OSS enrollment. This avoids the need to register for VAT separately in each EU country where you sell to consumers.
When must my Slovak company register for VAT?
Mandatory VAT registration applies once Slovak turnover exceeds 50 000 € in a calendar year. If turnover exceeds 62 500 €, registration is required immediately. You can also register voluntarily — which many e-commerce sellers do from day one to reclaim input VAT on costs.
What are the Slovak VAT rates?
Standard Slovak VAT (DPH) rate: 23% (raised from 20% on 1 January 2025). Reduced rates: 19% and 5% (applies to selected food, medicines, books and other categories). Most e-commerce goods attract the 23% standard rate.
What corporate tax will my Slovak e-commerce company pay?
Slovak corporate income tax is 10% on taxable income up to 100 000 € and 21% as the standard rate. Slovakia is not a tax haven — the advantage is EU market access, the euro and legal stability. Dividends to a resident natural person attract 7% tax.
Can I run my Slovak s.r.o. entirely remotely?
Yes. Formation is done via notarised power of attorney — no visit to Slovakia required. Ongoing accounting, VAT filings and official communications via the slovensko.sk e-mailbox are handled electronically. We file everything digitally on your behalf.
What is a súhrnný výkaz (EU sales list)?
A súhrnný výkaz (recapitulative statement) is a periodic return filed by Slovak VAT-registered companies that supply goods or services to VAT-registered customers in other EU member states. It is submitted to the Slovak Financial Administration alongside your regular VAT return. We include this in the accounting service.
Ready to set up your Slovak e-commerce entity?
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