- Slovak Financial Administration released Guide No. 5/DPH/2025/IM on June 19
- Guide includes FAQs on VAT exemption for SMEs supplying in another EU country
- Eligibility for SME regime for VAT-registered taxpayers with turnover below 100,000 euros in 2024 and 2025
- Exemption cannot be applied to domestic supplies
- Procedures for filing objections with EU countries rejecting SME status
- Ability to claim exemption despite exceeding national turnover thresholds in other EU countries
- Concurrent use of SME regime and One-Stop-Shop regime in different EU countries
Source: news.bloombergtax.com
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.
