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.

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