- From July 1, 2025, in Slovakia, import VAT collection responsibility shifts from customs to tax authorities in certain cases
- Importers with valid Authorized Economic Operator status must declare VAT in their VAT return
- Change applies to goods released for free circulation and some cases of temporary admission with partial import duty exemption
- No special application is needed
- Security for VAT is generally not required in these cases
Source: datenbank.nwb.de
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.
