Slovakia: VAT and e-commerce, measures effective 1 July 2021

Slovakia: VAT and e-commerce

Changes to the value added tax (VAT) law concerning cross-border online trade will be effective 1 July 2021.

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The provisions transpose EU Directives (the “e-commerce VAT package“) in Slovakia to:

  • Remove (distance) sales of goods and the place of taxation
  • Address the supply of goods via electronic interfaces
  • Reflect special schemes for VAT—one-stop-shop (OSS) and import one-stop-shop (iOSS)
  • Special arrangements for declaration and payment of import VAT
  • Repeal of exemption from import VAT for goods in small consignment of a value of up to €22

Read a February 2021 report prepared by the KPMG member firm in Slovakia
 

Other VAT developments in Slovakia include a zero (0%) VAT rate applicable from 12 February 2021 through 30 April 2021 for imports of specific personal protection equipment intended to provide protection from the coronavirus (COVID-19). Read a February 2021 report

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