Applicable as of July 1, 2021
| ¬ | new rules on distance sales; | ||||||
| ¬ | distance sale of goods through the electronic interface (online platform) – chain transaction (supplier – electronic interface – end customer); | ||||||
| ¬ | “MOSS” becomes “OSS” (for all services and distance sales) | ||||||
| ¬ | abolishment of import VAT exemption and new special scheme
|
Source nrse,sk (in Slovakian)
Latest Posts in "Slovakia"
- Slovakia Introduces Mandatory E-Invoicing and VAT Changes Starting 2027
- Slovakia Submits Draft E-invoicing and Real-time Reporting Legislation to Parliament
- Slovakia Mandates E-Invoicing for VAT Businesses Starting 2027, Expands Cross-Border by 2030
- Slovakia Introduces 50% VAT Deduction for Personal Vehicles Starting January 2026
- Slovakia’s ViDA VAT Reform Introduces Mandatory E-Invoicing and Real-Time Reporting by 2027
