A non-resident company is required to register for VAT before starting a taxable activity in Slovakia. – sale of goods;- sale of services; – Buy goods from EU countries. The standard VAT rate in the Slovak Republic is 20% and a reduced rate of 10% for certain goods and services. A number of services are exempt from Slovak VAT, such as financial and postal services. A Czech entrepreneur – registered in the Slovak Republic under Paragraph 5 of the Law on VAT, who has no establishment in the Slovak Republic – supplied the client – an individual – with certain works of painting in a building situated in the Slovak Republic. The taxable person is the Czech entrepreneur – registered for VAT in accordance with § 5. The contractor purchased paintings in the Slovak Republic from a taxpayer. Does the entrepreneur have the right to deduct color taxes via the tax return filed in the Slovak Republic? 1. Can I file a VAT return electronically? A foreign company subject to VAT in Slovakia can only submit its VAT returns electronically.
Our combination of knowledge-based technology and our in-house VAT experts ensures 100% VAT compliance. The recapitulative statement shall be submitted exclusively in electronic form within 25 days of the expiry of the deadline by which the payer is required to submit the recapitulative statement. The payer is required to keep detailed records of goods and services supplied and goods and services received on a case-by-case basis; Separate registers should be kept for the supply of goods and services in another Member State, for the acquisition of goods from another Member State and for the importation of goods. The registers shall contain the information essential for the correct calculation of the tax. For the purposes of the tax deduction, the payer shall keep records separately for goods and services with the possibility of tax deduction and for goods and services without the possibility of tax deduction. The payer also keeps a record of all payments received prior to the delivery of goods and services and all payments made prior to the delivery of goods and services. Example No. 2 with regard to the sale of a new means of transport: a Czech supplier sold a new means of transport in the Czech Republic, which was transported to SR to a Slovak customer at its own expense. The value of the new means of transport delivered corresponded to an amount of 38,000 euros excluding VAT. Is the Czech supplier obliged to register in the Slovak Republic? Example No.
6 Advertising item (d): An Austrian entrepreneur imported goods from Ukraine to Čierna n/Tisou for delivery in the Czech Republic to an identified person for tax purposes in the Czech Republic. When the goods were released for free circulation, which was exempt from VAT, the Austrian undertaking was represented in the Slovak Republic by a tax representative under Paragraph 69a of the Law on VAT, namely a Slovak taxable person. Is the Austrian company obliged to register for VAT in the Slovak Republic? Solution: The above case does not represent a mail order sale, as the goods are transported by the buyer. The Czech trading company is not obliged to register in the Slovak Republic, even if deliveries of goods to customers in the Slovak Republic would reach 1imit without tax of EUR 35 000. The supply of goods is taxed with the VAT applicable in the Czech Republic. The Slovak AT system is managed directly by the Slovak Directorate of Finance, which is part of the Ministry of Finance. Foreign companies submit an application for registration (only in Slovak) to the tax office in Bratislava (only in Slovak), which registers them within seven days of receiving the application. Applications can be submitted: VAT is a general tax because it applies to all goods and services. It is an indirect tax, i.e. it is levied by a person other than the person who actually pays it (the final consumer) and paid into the central government budget. VAT applies to all final consumption without exception.
A foreign national who, under Paragraph 6 of the Law on VAT, is a taxable person by virtue of the supply of goods by mail order in the Slovak Republic may, under Paragraph 81(3) of the Law on VAT, apply for the cancellation of the tax registration if that person carries out an activity in the Slovak Republic other than mail order. provided that: On this website you will find information on the refund of VAT to a foreign person from another Member State. The Slovak Ministry of Finance has proposed an amendment to the VAT Act, which would generally enter into force on 1 January 2023. A foreign national registered for tax under Paragraph 6 of the Law on VAT may not apply for the cancellation of tax registration if he ceases to supply goods by mail order from another Member State to that country, but carries out activities within the Slovak Republic which are subject to tax under Paragraph 2 of the Law on VAT. and is taxable under Paragraph 69(1) of the UStG. In addition to VAT returns in the Slovak Republic, businesses may be asked to provide additional statistical information. Slovak Intrastat, which lists sales (shipments) and purchases (acquisitions) in the EU region, must be submitted monthly as soon as the annual thresholds are exceeded. The thresholds are €200,000 for incoming shipments and €400,000 for shipments. Applicants with further questions can contact the competent tax authority (in Slovak only), which will help them register for VAT. It follows that if a foreign person no longer fulfils the status of alien (e.g. because a branch in the Slovak Republic has been established in accordance with section 4 § 7 of the Act or the registered office has been transferred to the Slovak Republic), any change of residence is considered to be a registered person in accordance with section 4 of the Act (registration under section 4 applies to all persons domiciled in the Slovak Republic).
The amendment of the registration in accordance with § 5 and 6 of the Registration Act in accordance with § 4 is not subject to turnover. The person who was a taxpayer is required to submit the tax certificate to the tax office within ten days of the date on which this person ceased to be the taxpayer. Goods and services sold are exempt from VAT in certain cases. Exempt supplies can be divided into two groups: those for which VAT can be deducted from input VAT and those for which no such duty exists. A foreign person can apply for registration even if the value of the goods sent to that country has not reached the limit of 35,000 euros in a calendar year. Solution: The place of supply of transport services according to Article 15 (1) of the VAT Act is in Slovakia, but the Czech freight forwarder who carries out the transport of goods from the Slovak Republic to Ukraine is not obliged to be registered in the Slovak Republic, since transport services are exempt from tax according to Article 47 (6) of the VAT Act. Our VAT technology platform, Comply, helps businesses manage complex and country-specific tax requirements, including Slovakia`s Daň z pridanej hodnoty (DPH) obligations. Example 1 Advertising item (a): An entrepreneur from the Czech Republic provided a Slovak taxpayer with transport services for goods for export from that country to Ukraine. Is the Czech freight forwarder obliged to register for VAT in the Slovak Republic? A foreign person registered for tax purposes in the Slovak Republic pursuant to Article 5 or Article 6 is obliged to submit the declaration of control exclusively in electronic form together with the tax declaration, if that person supplies goods or services in the Slovak Republic for which he is taxable in accordance with Article 69, paragraph 1, and if that person purchases goods or services from another person.
local payer or if this person buys goods in another Member State – i.e.: If you have any questions, you can contact the tax authorities of the Slovak Republic. This address describes all the ways you can communicate with the tax authorities (by phone, email, chat, etc.). Disclaimer: This article was correct at the time of publication. For the most up-to-date information, please contact our local experts. In Slovakia, VAT refunds are the preferred method of deducting VAT due on incoming supplies. If you operate a foreign business from another EU country, you can apply for a refund of the Slovak VAT you paid if you meet certain conditions: The rules on the tax point (delivery time) in the Slovak Republic determine when VAT is due. It must then be paid to the tax authorities 15 days after the end of the VAT return period (monthly or quarterly). The payer may submit the recapitulative statement for a calendar quarter if the value of the goods delivered in another Member State did not exceed EUR 50 000 during that calendar quarter and simultaneously during the previous four calendar quarters. The possibility to lodge the collective declaration for a calendar quarter shall cease to apply from the end of the calendar month if the value of the goods exceeds EUR 50 000 in the calendar quarter concerned, and the payer is obliged to submit the collective declaration separately for each calendar month of the calendar quarter concerned. The Bratislava Tax Office is obliged to register the foreign person for tax purposes, issue a tax registration certificate and issue a tax identification number immediately, at the latest within seven days from the date of submission of the application for tax registration. On the date indicated in the tax registration certificate, the alien is the payer; This date may not be later than the 31st day following service of the application for tax registration.
A Czech entrepreneur bought paintings from a taxpayer in the Slovak Republic.
