VAT category codes

The EU VAT category codes that apply to Slovak invoices, with the rate and the situation each one covers.

Slovakia applies standard EU VAT category codes as defined in PEPPOL BIS Billing 3.0.

Table 1. VAT category codes
Code	Description	Rate	When to use
S	Standard rate	20%	Most domestic B2B transactions.
AA	Reduced rate	10%	Specific goods and services as defined by Slovak VAT law.
Z	Zero rate	0%	Zero-rated supplies.
E	Exempt	0%	VAT-exempt supplies.
AE	Reverse charge	0%	Domestic reverse charge transactions.
K	Intra-community supply	0%	Cross-border EU supplies exempt from Slovak VAT.
G	Export outside EU	0%	Exports to non-EU destinations.

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