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Slovakia

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Consultation on ViDA and Distance Sales of Imported Goods

  • The Ministry of Finance in the Slovak Republic has launched a consultation on a draft bill to transpose EU Directives 2025/516 and 2025/1539, which amend VAT rules for the digital age and distance sales of imported goods.
  • Key changes proposed include new “deemed-supplier” measures for digital platforms facilitating short-term accommodation rentals and passenger transport services, effective from July 1, 2028, and amendments to the one-stop-shop VAT regimes.
  • The draft bill, with various provisions becoming effective between publication and July 1, 2030, is currently open for inter-sectorial consultation until June 16, 2026, before proceeding to parliamentary approval and presidential assent.

Source slov-lex.sk



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