VAT News – Slovakia

On 17.05.2024, Slovakia published Act 102/2024 Coll., amending the VAT Act to introduce an import VAT postponement scheme effective from 01.07.2025.

Slovak VAT-registered businesses with an Advanced Economic Operator (AEO) license can account for import VAT in their VAT return instead of paying it at customs, improving cash flow and simplifying compliance.
From 01.01.2026, EU-established businesses meeting the same criteria will also qualify.

Eligibility requires a Slovak VAT ID, customs declaration, AEO license, and use of goods for taxable business activity.
A new VAT return format will reflect these changes and 2025 VAT rate adjustments.