Slovakia-New rules for certain non-established businesses
With effect from 1 January 2018, businesses not established within Slovakia may not be obliged to VAT register in the country if they undertake certain transactions.
Where a business acquires goods from another EU member state and subsequently makes an exempt intra-community dispatch, export, or distance sale of the goods, they will have the option to appoint a tax representative, which must be established in Slovakia, to report the transactions. The non-established business will then have no obligation to obtain a Slovakian VAT registration.
It must be noted that this option will only apply where the sale of the goods is made via an electronic marketplace, platform etc.