Slovakia – Import VAT reverse charge effective 1 July 2025

6 August 2025

On 1 July 2025, Slovakia introduced a deferred import VAT scheme available for all resident businesses registered for VAT in the country.

This scheme is only available to resident businesses; however, there are plans to extend it to non-resident VAT-registered importers from 1 January 2026.

Any business wishing to use the scheme must apply to the Slovak tax authorities for authorisation. Once approved, businesses will no longer need to pay import VAT when goods are cleared into the country; instead, the VAT will be deferred and accounted for on their VAT returns.
 

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