VAT News

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.

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