- Starting 1 January 2026, non-resident importers in Slovakia can defer VAT on imports
- Import VAT will be reported in the VAT return instead of being paid at import
- This change will enhance cash flow for businesses importing into Slovakia
- Businesses will not need to wait for VAT refunds from Slovakian tax authorities
- Follows the July 2025 deferment introduction for resident importers
- Businesses must file monthly VAT returns in Slovakia to use this procedure
Source: fiscalsolutions.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
