- Slovakia is implementing a phased introduction of the VAT self-assessment mechanism for imports starting July 1, 2025
- The system aims to simplify VAT procedures and improve cash flow for businesses
- From July 1, 2025, the first phase allows VAT self-assessment for Slovak-based taxpayers under certain conditions
- Conditions include having a Slovak VAT number, a valid authorized economic operator license, using imported goods for taxable activities, and filing a customs declaration
- The mechanism applies to VAT debts on imports arising after June 30, 2025
- From January 1, 2026, the second phase allows EU-based businesses registered for VAT in Slovakia to use the self-assessment mechanism
- The same conditions apply as in the first phase
- This phase applies to VAT debts on imports arising after January 1, 2026
Source: easytax.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
