Slovakia – Import VAT postponement scheme

May 16, 2025 EU VAT Update

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 be able to postpone import VAT and instead account for it in their local VAT return if below conditions are met:

  • the taxpayer must have a Slovakian VAT ID,
  • the taxpayer must hold a valid Advanced Economic Operator license,
  • the import goods are used for taxable business activity, and
  • a custom declaration must be filed.

EU established businesses will also be able to avail of the postponed import VAT scheme starting from 1st January 2026 under the same conditions.

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