{"id":10629,"date":"2025-05-16T15:56:15","date_gmt":"2025-05-16T14:56:15","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=10629"},"modified":"2025-05-16T15:56:17","modified_gmt":"2025-05-16T14:56:17","slug":"slowakei-aufschub-der-einfuhrumsatzsteuer","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/de\/slovakia-import-vat-postponement-scheme\/","title":{"rendered":"Slowakei - Regelung zum Aufschub der Einfuhrumsatzsteuer"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Mit Wirkung vom 1. Juli 2025 f\u00fchrt die Slowakei eine Regelung zum Aufschub der Einfuhrumsatzsteuer ein, die die Einhaltung der Mehrwertsteuerpflicht vereinfachen und den Cashflow verbessern soll. In der Slowakei niedergelassene Unternehmen k\u00f6nnen die Einfuhrumsatzsteuer aufschieben und sie stattdessen in ihrer lokalen Umsatzsteuererkl\u00e4rung ausweisen, wenn die folgenden Bedingungen erf\u00fcllt sind:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>der Steuerpflichtige muss eine slowakische Umsatzsteuer-Identifikationsnummer haben,<\/li>\n\n\n\n<li>der Steuerpflichtige muss im Besitz einer g\u00fcltigen Lizenz f\u00fcr fortgeschrittene Wirtschaftsbeteiligte sein,<\/li>\n\n\n\n<li>die Einfuhrwaren f\u00fcr eine steuerpflichtige unternehmerische T\u00e4tigkeit verwendet werden und<\/li>\n\n\n\n<li>muss eine Zollanmeldung abgegeben werden.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Niedergelassene Unternehmen in der EU k\u00f6nnen ab dem 1. Januar 2026 unter den gleichen Bedingungen die aufgeschobene Einfuhrumsatzsteuerregelung in Anspruch nehmen.<\/p>","protected":false},"excerpt":{"rendered":"<p>Effective from 1st July 2025 Slovakia introduces an import VAT postponment scheme that aims to simplify VAT compliance and improve cash flow. Businesses established in Slovakia will [&hellip;]<\/p>\n","protected":false},"author":239137924,"featured_media":10631,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1398],"class_list":["post-10629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-slovakia-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/05\/slovakia_post_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-2Lr","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/10629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=10629"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/10629\/revisions"}],"predecessor-version":[{"id":10632,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/10629\/revisions\/10632"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/10631"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=10629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=10629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=10629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}