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
Hungary to introduce mandatory digital VAT filing from...
From 1 January 2027, all businesses registered for VAT in Hungary will be required to file their VAT returns through the country’s eVAT, or eÁFA, system...
SEE MORE
LATEST NEWS
EU customs reform increases responsibilities for...
In September 2026, the EU formally adopted a new Customs Code that will significantly change how goods are imported into the EU. Although the reforms apply...
SEE MORE
LATEST NEWS
Germany plans import VAT accounting reform
Germany is planning to introduce a new import VAT accounting system from 1 January 2030, which could significantly improve cash flow for businesses importing...
SEE MORE