The application for refund of the Slovak VAT to a foreign person from another Member State is regulated by the provisions of § 55a to § 55e of the Act No. 222/2004 Coll. on Value Added Tax, as amended. According to these provisions, a foreign person from another Member State may apply for refund of the Slovak tax paid by that person at purchase of goods and services in this country (SR) or at import of goods to this country, upon satisfaction of certain conditions.
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