- Slovak Financial Administration released Guide No. 8/DPH/2025/IM on July 25
- Guide includes FAQs on VAT for self-assessment on imported goods starting July 1
- Topics include eligibility criteria for self-assessment and requirements for approved economic operator status and registered presence in Slovakia
- Clarification on entities required to apply self-assessment versus those subject to VAT via customs offices
- Self-assessment is mandatory once conditions are met
- Procedure for calculating VAT, determining tax base, and reporting through new VAT return form effective July 1
- Timeline of tax liability based on customs declaration acceptance, advance payments, and goods in customs warehouses
- Nonresident entities eligible for self-assessment starting January 2026
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.
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