- 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.
Latest Posts in "Slovakia"
- Frequently Asked Questions About eInvoicing Obligations in Slovakia Effective from January 2027
- Notification Requirement for e-Kasa Users Transitioning to VAT Payer Status in Slovakia
- Slovakia continues advancing toward e-invoicing
- Slovak Republic Opens International Tender for E-Invoicing Service Provider to Modernize VAT System
- Notification Duty for e-Kasa Users Becoming VAT Payers Under Slovak Law from 2025
