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.
Source financnasprava
Latest Posts in "Slovakia"
- Proposed increase in VAT rate on foods with high sugar and salt content
- Slovakia to Reduce VAT Deductions on Company Cars for Private Use from 2026
- Slovakia Publishes Guidelines for Import VAT Postponement Scheme for VAT Registered Businesses
- FINTUA Global VAT Guide for September 2025
- VAT Measures in the 2026 Consolidation Plan
