Slovakia to introduce non-resident import VAT deferment from 1 January 2026

31 March 2025

From 1 January 2026, non-resident importers in Slovakia will be able to defer VAT on imports and report it in their VAT return.

This new regime will remove the requirement to pay import VAT on goods at the time they are imported.  This will improve cash flow for businesses importing into the country, as they will no longer need to wait for the VAT to be refunded from the Slovakian tax authorities.

This follows the July 2025 deferment introduction for resident importers. Using this procedure will require businesses to file monthly VAT returns in the country.

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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