Slovakia VAT registration simplification for non-resident companies

30 November 2017

From 1 January 2018, non-resident e-commerce businesses who provide goods online, can avoid the obligation to VAT register in Slovakia if:

  • They purchase goods from other businesses in other EU member states (EC acquisitions) with the intention of making a subsequent intra-community supply (EC Sale) or export of the goods to customers outside of Slovakia
  • They make distance sales to consumers in other EU member states where the goods are taxable in the other country.


Currently, foreign companies must VAT register in both of these scenarios however, from January 2018, they will instead be able to appoint a tax representative who will be responsible for the VAT reporting in the country.

Where the non-resident business is already VAT registered in Slovakia or making other taxable supplies in the country, they will not be able to use this simplification.

LATEST NEWS

Ukraine to apply VAT on digital services from January...

From 1 January 2022, Ukraine will impose VAT at 20% on the sale of e-services to local consumers by non-resident businesses.  At present, non-resident...

SEE MORE
LATEST NEWS

Does a UK e-commerce business need an IOSS...

From 1 July 2021, the EU’s new e-commerce VAT reforms will be introduced allowing sellers to no longer pay import VAT at clearance on low-value consignments...

SEE MORE
LATEST NEWS

Lithuania cuts hospitality VAT to 9% until 31 December...

Lithuania will cut the VAT rate applicable to hospitality, sporting, and cultural services from the standard VAT rate of 21% to the reduced rate of 9%. To...

SEE MORE

Gated Content

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