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
Danish decision on OSS compliance reinforces the...
A recent Danish Tax Appeals Tribunal decision has reinforced the importance of meeting VAT reporting obligations under the EU's One Stop Shop (OSS) regime. In...
SEE MORE
LATEST NEWS
Italy extends deadline for recovering Input VAT
Under a new legislative decree issued in August, Italy introduced a positive law for businesses registered for VAT in the country. From 1 January 2027...
SEE MORE
LATEST NEWS
Portugal clarifies VAT correction procedures and...
Portugal's Tax Authority has issued new guidance on VAT invoice corrections and introduced updates to the periodic VAT return, reflecting the country's...
SEE MORE