For an online shop, packaging and shipping are ordinary deductible costs directly linked to selling goods, so they reduce the tax base in full in both Slovakia and the Czech Republic. Promotional items are capped: the deductible limit is EUR 17 per item in Slovakia (Section 21 of the Income Tax Act) and CZK 500 per item in the Czech Republic (Section 25). Trade samples are judged more leniently and are not subject to these caps. When a customer returns goods, the shop corrects the VAT base with a credit note. E-shop costs therefore follow clear rules that decide what you can actually claim.
Are packaging and shipping deductible?
Yes. Packaging materials (boxes, filler, envelopes, tape) and delivery costs — postage, courier, freight — are ordinary deductible costs in both countries, because they relate directly to selling goods and earning taxable income. An e-shop claims them in full, with no special limit.
For VAT, what matters is how packaging and shipping are billed to the customer. Where they form part of the supply of goods, they generally share the VAT rate of the main supply — the goods being sold. Shipping is therefore not a separate service with its own regime but an ancillary cost that follows the fate of the main supply.
How are promotional items treated — Slovakia vs the Czech Republic?
Promotional items carrying the shop’s logo (pens, bags, small gifts added to a parcel) are deductible, but only up to a value limit that differs by country. In Slovakia the cap is EUR 17 per item under Section 21(1)(h) of Act No. 595/2003 Coll.; in the Czech Republic it is CZK 500 per item without VAT under Section 25(1)(t) of Act No. 586/1992 Coll. In both cases, exceeding the limit makes the whole value non-deductible.
The Czech rule adds conditions: the item must bear the provider’s name or trademark and must not be subject to excise duty, and the CZK 500 limit includes printing, packaging and transport. Slovakia, for its part, excludes gift vouchers from the definition of promotional items. In both countries a VAT payer can deduct input VAT on items within the limit.
How do trade samples differ from promotional items?
Trade samples are goods given free of charge so the customer can try the product — a sample of cosmetics, a food supplement or a foodstuff. Samples are not subject to the EUR 17 or CZK 500 caps; the condition is that they are genuine, reasonable samples supporting sales, not a disguised gift of a more expensive product. In the Czech Republic, providing a trade sample within economic activity is not even treated as a supply of goods for VAT.
For example, if a supplements e-shop sends small trial packs to hundreds of customers, these are trade samples and fully deductible. Sending a full-size retail product labelled as a “sample”, by contrast, may be rejected by the tax authority. The distinction between a sample and a promotional item should always be documented.
How are returns handled for VAT?
Returns are routine for e-shops — a consumer buying at a distance may withdraw from the contract within 14 days. On a full or partial return, the supplier must correct the VAT base and the tax: in Slovakia under Section 25 of Act No. 222/2004 Coll. and in the Czech Republic under Section 42 of Act No. 235/2004 Coll. In practice this is done with a credit note (corrective tax document) that reduces the originally reported tax.
Timing matters: the supplier reports the correction in the period in which the corrective document is issued or delivered, and a VAT-registered customer must adjust their deduction accordingly. Returned packaging and shipping are settled on the same document. The applicable VAT rate on the correction is 23% in Slovakia and 21% in the Czech Republic.
Which marketing costs can an e-shop claim?
Advertising costs — PPC campaigns, banners, collaborations with content creators — are deductible where they relate to promoting the shop. For advertising bought from foreign platforms such as Google or Meta, remember the reverse charge: it is a service with its place of supply in the customer’s country, where the buyer accounts for VAT (23% in Slovakia, 21% in the Czech Republic).
Samples sent to reviewers and influencers are a special case. If they serve to test and promote a product, they are treated as trade samples; if a more valuable item is given “for a review”, it may be closer to a promotional item within the cap or to payment for a service. Classification depends on the substance of the arrangement.
What should you watch out for?
The common thread is that a cost must relate to earning taxable income and the e-shop must be able to prove it with a document. For packaging, shipping and samples it pays to keep records showing the purpose and scale — especially with larger volumes of items given away. You can read more about how we help online businesses in our overview of Slovak tax advisory for companies.
Watch proportionality too: costs that clearly do not match the scale of the business can raise questions in an audit. Reliable bookkeeping from the start — in whichever country you sell — is the best protection, as we explain in our overview of professional accounting in Slovakia.
Not sure what your e-shop can deduct, or how to correct VAT on returns under Slovak or Czech rules? We are happy to review your costs and set up accounting that will stand up to an audit.
FAQ
Are postage and packaging deductible for an e-shop?
Yes. Packaging materials and delivery costs are ordinary deductible costs in both Slovakia and the Czech Republic because they relate directly to selling goods. The e-shop claims them in full, with no limit. When billed to the customer as part of the supply of goods, they share the VAT rate of the main supply for VAT purposes.
What is the promotional-item limit in Slovakia and the Czech Republic?
Promotional items are deductible only up to EUR 17 per item in Slovakia (Section 21(1)(h)) and CZK 500 per item without VAT in the Czech Republic (Section 25(1)(t)). The Czech item must bear a name or trademark, must not be subject to excise duty, and the limit includes printing and packaging. Exceeding the cap makes the whole value non-deductible in both countries.
How do I correct VAT when a customer returns goods?
On a return you correct the VAT base and tax with a credit note — under Section 25 of the VAT Act in Slovakia and Section 42 in the Czech Republic. The supplier reports the correction in the period the corrective document is issued or delivered, and a VAT-registered customer adjusts their deduction. The rate is 23% in Slovakia and 21% in the Czech Republic.