Accquix Atlas · 01
Selling fromSlovakia
Digital Tax Atlas
Explore VAT, GST, and sales-tax rules for digital products sold from Slovakia.
Showing B2C and B2B rules for United Kingdom.
B2C · Consumer
NO THRESHOLD
From the first taxable sale
- VAT · Tax rate
- 20%
- Collection
- Seller
- Filing
- HMRC
- Evidence
- Customer-location evidence
A non-UK supplier generally has to register and collect UK VAT on qualifying digital services sold to UK consumers.
B2B · Business
REVERSE CHARGE
Customer accounts for VAT
- Collection
- Customer
- Filing
- No UK seller return for this supply
- Tax ID
- UK VAT number
- Evidence
- VAT number or business evidence
The UK business normally accounts for VAT under the reverse-charge mechanism. Retain evidence that the customer is acting as a business.
Last reviewed ·
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Slovakia → United Kingdom
01 · Scope
A quick orientation, not a tax engine
The atlas shows the principal rule for a Slovak-established seller making direct digital supplies. Marketplaces, product classification, customer evidence, permanent establishments, and local exemptions can change the result.
Jurisdictions in this edition
Open an Accquix country guide for definitions, exceptions, and evidence requirements.