Expense rules in Slovakia.
All FS SR rules: 23% DPH, stravné €8.30, mileage allowance and VAT recovery in Slovakia.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 19% | Not reclaimable | Reprezentačné non-deductible |
| Travel meals | 19% | 100% reclaimable | Stravné cap |
| Accommodation | 5% | 100% reclaimable | Faktúra required |
| Fuel | 23% | 100% reclaimable | Business use |
| Train / ŽSR / flight | 23% | 100% reclaimable | Public transport |
| Taxi | 23% | 100% reclaimable | Receipt required |
| Client gifts | 23% | Not deductible | Reprezentačné |
| Parking / toll | 23% | 100% reclaimable | Faktúra |
Stravné 5-12h
5-12h mission per diem.
Stravné 12-18h
12-18h per diem.
Retention
FS SR records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,239 €/km | Unlimited | MF SR 2024 rate |
| Motorcycle | 0,059 €/km | Unlimited | Reduced rate |
Standard
MF SR rate.
Plus fuel
Fuel reimbursed separately.
Records
Kniha jázd.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Slovakia — 5-12h | 8,30 € | — | 8,30 € |
| Slovakia — 12-18h | 12,30 € | — | 12,30 € |
| Slovakia — > 18h | 19 € | — | 19 € |
| Foreign — Vienna | 30 € | 100 € | 130 € |
| Foreign — Prague | 30 € | 100 € | 130 € |
Standard
5-12h mission per diem.
Foreign
MF country table.
Hotel separate
Lodging refunded separately.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | FS SR online portal |
| France | Reciprocity | 30 Sept. N+1 | Via FS SR |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| SK DPH for foreign | FS SR portal | 30 Sept. N+1 | FS SR online portal |
EU minimum
Annual 8th Directive request.
SK minimum
Min DPH foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Slovakia expenses with Illizeo.
DPH 23%/19%/5%, mileage €0.239/km, stravné €8.30, EU 8th Directive VAT recovery: all the FS SR rules above are natively integrated into Illizeo.
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