- Slovakia introduced an import VAT postponement scheme effective from July 1, 2025.
- Slovak VAT-registered businesses with an AEO license can account for import VAT in their VAT return.
- This change improves cash flow and simplifies compliance for eligible businesses.
- From January 1, 2026, EU-established businesses meeting the criteria will also qualify.
- Eligibility requires a Slovak VAT ID, customs declaration, AEO license, and use of goods for taxable business activity.
- A new VAT return format will reflect these changes and 2025 VAT rate adjustments.
Source: vatsquare.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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