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.
Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.
We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.
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