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.