- Slovakia introduced a deferred import VAT scheme on 1 July 2025 for resident businesses registered for VAT.
- The scheme is currently only for resident businesses, with plans to include non-resident VAT-registered importers from 1 January 2026.
- Businesses must apply to the Slovak tax authorities for authorisation to use the scheme.
- Approved businesses will defer import VAT and account for it on their VAT returns instead of paying it when goods are cleared.
Source: fiscalsolutions.co.uk
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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