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.

Get in touch

Let us solve your current business VAT challenges

Contact us
LATEST NEWS

Welcome to our new VAT Compliance Director, Amar...

We are pleased to announce the appointment of Amar Kanabar as VAT Compliance Director, strengthening our commitment to invest in global compliance capabilities...

SEE MORE
VAT news
LATEST NEWS

Belgium introduces three-month tolerance period for...

Belgium’s mandatory business‑to‑business e‑invoicing regime came into effect on 1 January 2026, with the authorities granting a three‑month...

SEE MORE
VAT news
LATEST NEWS

France provides list of authorised agents for...

France’s central public finance authority (DGFiP) has published a list of approved e‑invoicing platform agents that French businesses may appoint ahead of...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.