- Slovakia will introduce a phased reverse charge mechanism for import VAT starting on July 1, 2025, allowing eligible taxpayers to self-assess VAT on imports via their VAT return, improving cash flow by enabling simultaneous declaration and deduction.
- The first phase, effective July 1, 2025, is limited to established Slovak taxpayers who meet specific criteria, including holding a Slovak VAT ID and a valid Authorized Economic Operator (AEO) license, with the mechanism applying only to VAT liabilities arising after June 30, 2025.
- The second phase, beginning January 1, 2026, expands eligibility to EU-based VAT payers registered for Slovak VAT, continuing to require compliance with the same conditions as the first phase, and applying to all import VAT liabilities from that date onward.
Source Marosa
