Slovakia VAT Rules

Registration process

OSS/IOSS registration process for taxable persons

The taxable person not having a seat or an establishment in the territory of the European Union can to submit Request for registration for the non-Union one-stop shop scheme (non-Union OSS) and for the Union one-stop shop scheme (Union OSS) via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage, in part Registration OSS.

The process of registration consist from 2 steps:

• steps 1^st : acquisition of access to personal internet zone
• steps 2^nd: submission of Request for registration for non-Union OSS and Union OSS 

There are available instructions on the way of registration because a Request for registration is required to submit by electronic means via web portal of the The Financial Directorate of the Slovak Republic -  through an electronic filing room which has its own electronic address and the taxable person has access to this electronic filing room only via personal internet zone.

IOSS registration process for intermediaries 

The taxable person not having a seat or an establishment in the territory of the European Union needs to appoint an intermediary to be able to submit Request for registration for the import one-stop shop scheme (IOSS) as well as to use this special scheme IOSS and to submit VAT returns for this special scheme IOSS.

The intermediary has to be a taxable person established in the EU - in case that Member State of Identification is Slovak republic then the intermediary is established in Slovak republic.

The process of registration consist from 2 steps:

• steps 1^st: Registration of intermediary who will act on behalf of the represented supplier/deemed supplier for purpose IOSS
• steps 2^nd: Registration of the represented supplier/deemed supplier for purpose IOSS 

In case the supplier of goods or deemed supplier is established outside the EU wants to carries out distance sales of goods under a special scheme IOSS:

• at first Slovak intermediary shall notify the tax office that He/She decided to apply a special scheme IOSS on behalf of the represented  supplier/deemed supplier – He/She shall submit Request for Registration for intermediary for special scheme - import scheme via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone,

• after the tax office assigned to slovak intermediary identification number only for the purpose of application of the special scheme IOSS, slovak intermediary shall notify the tax office of the supplier/deemed supplier before the supplier/seemed supplier starts applying the special scheme IOSS - He/She shall submit Request for Registration for NETP with or without intermediary for special scheme - import scheme via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone.

  Based on Request for Registration the tax office shall assign a VAT identification number with prefix of “IM” to the intermediary for each supplier/deemed supplier who is represented by the intermediary for the purpose of application of the special scheme IOSS.

Appointment of a tax representative for registration within the Union OSS and IOSS 

Appointment of a tax representative for registration for the non-Union OSS scheme and the Union OSS scheme is not required, but Slovak republik requires suppliers/deemed suppliers who are not established in the EU to appoint a tax representative in order to be able to use the import one-stop shop scheme (IOSS).

Refusal of registration

In case Tax Office Bratislava issue a decision about not permitting application of the special scheme both non-Union OSS and Union OSS or IOSS the taxable person can file appeals against the decision.

The appeal against the decision of Tax Office Bratislava is submitted by the taxable person via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage after login to personal internet zone or https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone.

Invoicing

Invoicing

Although the supplier doesn't have to to issue an invoice under the OSS/IOSS schemes provided for by European VAT legislation, but Slovak republic requires to issue an invoice by the supplier in the following cases:

1. supplies of services to consumers by taxable persons not established in the EU under the non-Union OSS or Union OSS if the pace of supplying is within Slovak republic;
2. supplies of services referred to in the Article 58 of the VAT Directive to a legal entity that is not a taxable person and is not identified for tax purposes in another Member State with a place of supply in another Member State provided the non-Union OSS or Union OSS is applied under Slovak legislation (Slovak republic is Member State of identification for the non-Union OSS or Union OSS) and the supplier is taxpayer of VAT out of the non-Union OSS or Union OSS for supplying goods or services with a place of supply within Slovak republic in accordance with the Article 193 of VAT Directive;
3. supplies of goods to consumers by taxable persons not established in the EU under the non-Union OSS or Union OSS if the pace of supplying is within Slovak republic;

Invoicing comments

Slovak republic admits invoice prepared in a paper or electronic form. Both of them must:

• contain the data specified in the Article 226 of the VAT Directive
• be issued within 15 days from the date of supply of the goods or services or from the date of receipt of a payment on account before the supply of goods or services. 

VAT returns

Formalities in the submission of the VAT return

A supplier or a deemed supplier or an intermediary shall submit VAT return for non-Union OSS or Union OSS or IOSS via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage after login to personal internet zone or https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone.

The electronic form of VAT return for non-Union OSS or Union OSS or IOSS has the same structure as it was specified by the Annex III of the The Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods. 

Corrections to returns after the three-year period

General approach to corrections beyond the standard period

If the Member State of consumption is the Slovak Republic, the person who applies or applied non-Union OSS or Union OSS or IOSS is obliged to submit a special form of VAT return in case: 

• a OSS/IOSS tax return did not file, if more than three years have elapsed since the deadline for filing the original OSS/IOSS tax return, - the tax did not state in the filed tax return or the tax should be higher than stated in the filed tax return, if more than three years have elapsed since the deadline for filing the original tax return,
• the tax did not state in the filed final tax return or previous tax returns after filing the final tax return or the tax should be higher than stated in the filed final tax return or previous tax returns after filing the final tax return.  

If the Member State of consumption is the Slovak Republic, the person who applies or applied non-Union OSS or Union OSS or IOSS  may submit a special form of VAT return in case the tax should be lower than stated in the filed tax return, if more than three years have elapsed since the deadline for filing the original tax return, in the filed final tax return or in previous tax returns after filing the final tax return. If a special form of VAT return is submitted to deadline of five years since the deadline for filing the original tax return, the overpayment, which is appeared as result of this correction may be accepted.

Example format:

A special form of VAT return shall be considered as a tax return and is submitted via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage after login to personal internet zone or https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone.

Payment modalities and deadlines

Payment modalities in Member State of identification (MSID)

After successful registration Tax Office sends via emial adress which has notified by taxable person in submitted Request for registration the relevant bank account which is used by that taxable person only for payment of the tax for non-Union or Union OSS or IOSS as well as others instruction which are required for payment of the tax.

After successful submission of OSS return tax office sends via email address to taxable person the mark to submitted OSS return, because every payment of tax has to be indicated with this mark for every tax period.

Additional payment-related procedures in the Member State of consumption (MSCON)

Where a taxable person has submitted a OSS return, but no payment has been made or the payment is less than that resulting from the OSS return and the reminder have been issued by Slovak republic as a Member State of consumption, the corresponding VAT shall be paid to Slovak republic.

The reminder which was issued by Slovak republic and has been sent to email of tax debtor, contents payment instruction via bank account. 

Applicable payment deadline

The tax shall be paid in euros to the relevant account of the tax office by the end of the deadline for filing the tax return, with reference to the relevant OSS return.

If the deadline for payment of the tax falls on a Saturday or Sunday or a rest day, then that day shall be the deadline.

The payment date shall mean the date when the payment is credited to the account of the tax office.

Because bank processing times including cross-border transactions and national holidays may delay the booking of payments it is being recommended to taxable persons to initiate the payment several days in advance with aim to avoid a sanction on late payment of the tax. 

Payment Facilitation and Support for Arrears

Tax administrator may permit deferral of payment of tax or payment of the tax in instalments on the basis the request of a taxable entity.

The taxable entity shall also submit an analysis of its financial situation and economic situation with the request for the permission.

The request should be sent to competent tax administrator:

• in case that Slovak republic is Member State of Identification via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage after login to personal internet zone or https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone
• in case that Slovak republic is the Member State of consumption via e-mail: moss [dot] taxofficeslovakiafinancnasprava [dot] sk (moss[dot]taxofficeslovakia[at]financnasprava[dot]sk) 

Reimbursements

As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?

If a taxable person identified for use of a special scheme non-Union OSS or Unin OSS corrects an incorrectly reported amount of tax in the OSS return the tax administrator shall refund the tax overpayment within a time limit of 30 days after the date of delivery of the request for its refund;

The request should contain identification of the requester, identification of overpayment and bank account in SEPA form.

The request should be sent to competent tax administrator:

• in case that Slovak republic is Member State of Identification via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage after login to personal internet zone or https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone
• in case that Slovak republic is the Member State of consumption via e-mail: moss [dot] taxofficeslovakiafinancnasprava [dot] sk (moss[dot]taxofficeslovakia[at]financnasprava[dot]sk) 

Reimbursement threshold as Member State of consumption

The tax administrator shall refund the tax overpayment if the request for its refund is submitted by taxable person to deadline of five years since the deadline for filing the tax return where overpayment has appeared.

Release from payment of insignificant amounts of VAT

Slovak republic doesn´t apply the rule for release taxable persons from the obligation to pay VAT when the amount due is insignificant under non-Union OSS or Union OSS or IOSS.

Refund of deductible VAT by non-EU established trader

A taxable person not established in the EU but registered under OSS/IOSS shall claim the refund of tax applied on goods and services in relation to supply of goods and services under OSS/IOSS by filing an application for tax refund.

An application for tax refund be sent to the Tax Office Bratislava, there is post adress: Radlinského 37, P.O.BOX 89, 817 89  Bratislava 15, Slovenská republika.

The model form of the tax refund application with name: ”Žiadosť o vrátenie DPH zahraničnej osobe podľa § 56 až 58 zákona č. 222/2004 Z. z.” is availale on web portal of The Financial Directorate of the Slovak Republic, in part Formuláre – Vzory tlačív vydaných FR SR, MF SR a orgánmi EÚ – Iné vzory tlačív, link: https://www.financnasprava.sk/sk/elektronicke-sluzby/verejne-sluzby/katalog-danovych-a-colnych/zoznam_vzorov_vydanych_fr_sr/ine-vzory-tlaciv/_3

The tax refund application shall be submitted for a period of one calendar year, no later than by 30 June of the calendar year following the calendar year in respect of which the tax refund is claimed provided that the tax refund amount is not less than EUR 50 or also for the period of a calendar half-year if the sum of the tax refund claimed by that person is at least EUR 1,000 and if the application is filed for the first calendar half-year, the sum of the tax refund claimed for the second half-year is at least EUR 50.

Together with the tax refund application are submitted:

• the original of an invoice issued by the taxpayer within the territory of the country, which shows the amount of tax in euros and, in the case of importation of goods, the relevant importation document and a document confirming tax payment,
• a certificate issued by the tax authority of the state in which the taxable person has a seat, place of business, fixed establishment, domicile or habitual residence, evidencing that person is identified for the purposes of this tax or a similar general tax on consumption.

Penalties for non-compliance (as Member State of consumption)

Failure to register and late registration

A tax administrator shall impose a penalty from EUR 60 up to EUR 20,000 for an administrative offence to a taxable person if it fails to comply with the registration obligation with the specified time limit.

A Tax Office shall impose penalty via a decision which will be sent to taxable person:

• to personal internet zone of the taxable person as well as to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is Member State of Identification
• to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is the Member State of consumption 

and the decision contents payment instruction via bank account.

Non-compliance with accounting obligations

A tax administrator shall impose a penalty from EUR 60 up to EUR 3,000 for the administrative offence to a taxable person if it fails to comply with any of the obligations of non-financial nature according to special regulations. 

A Tax Office shall impose penalty via a decision which will be sent to taxable person:

• to personal internet zone of the taxable person as well as to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is Member State of Identification
• to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is the Member State of consumption 

and the decision contents payment instruction via bank account.

Non-submission and late submission of VAT returns

A tax administrator shall impose a fine between € 30 and € 16,000 for an administrative offence to a taxable person, if it fails to file a tax return within the specified period. 

A Tax Office shall impose fine via a decision which will be sent to taxable person:

• to personal internet zone of the taxable person as well as to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is Member State of Identification
• to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is the Member State of consumption 

and the decision contents payment instruction via bank account.

Incomplete and incorrect VAT returns

A tax administrator shall impose a penalty in the amount of a triple of the basic interest rate of the European Central Bank per annum of the amount by which the tax administrator has increased, by a decision issued in the assessment proceedings, the tax reported in the tax return or supplementary tax return to a taxable person if it reports in tax return or supplementary tax return tax which is lower than the tax which it was supposed to report in the tax return.

A Tax Office shall impose penalty via a decision which will be sent to taxable person:

• to personal internet zone of the taxable person as well as to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is Member State of Identification
• to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is the Member State of consumption 

and the decision contents payment instruction via bank account.

Non-payment and late payment of VAT

A tax administrator shall assess interest on late payment for each day of late payment, starting from the date following after its due date and until the date of payment inclusive, and when calculating the interest is used a quadruple of the basic interest rate of the European Central Bank which is being valid on the date of origin of tax arrear. 

If the quadruple of the basic interest rate of the European Central Bank does not reach 15%, the interest rate of 15% per annum shall be used for the calculation of interest on late payment.

A Tax Office shall impose interest via a decision which will be sent to taxable person:

• to personal internet zone of the taxable person as well as to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is Member State of Identification
• to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is the Member State of consumption 

and the decision contents payment instruction via bank account.

Others - Supplementary VAT returns

A tax administrator shall impose a penalty in the amount of the basic interest rate of the European Central Bank per annum from the difference between the amount reported in the supplementary tax return and the amount reported in the tax return to a taxable person if it reports amount in supplementary tax return which compared to the amount reported in the tax return represents an increase of tax.

A Tax Office shall impose penalty via a decision which will be sent to taxable person:

• to personal internet zone of the taxable person as well as to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is Member State of Identification
• to email address which has notified by taxable person in submitted Request for registration for non-Union OSS or Union OSS or IOSS in case that Slovak republic is the Member State of consumption 

and the decision contents payment instruction via bank account. 

Time of supply – chargeability

Deferment and Cash Accounting Scheme

Deferment and cash accounting schemes for the moment when VAT becomes chargeable haven't been applied by Slovak republic for the non-Union OSS and Union OSS

Continuous supplies

If the supply of goods or services is partial or repeated, then such goods or services shall be deemed supplied at the latest as of the last day of the period to which the payment for the partial or repeated supply of goods or services to exceptions mentioned follow:

• if the payment in respect of partially or repeatedly supplied goods or services has been agreed to cover a period longer than 12 calendar months, the goods or services shall be deemed supplied as of the last day of each 12th calendar month until the supply of the goods or services has been completed,
• a taxpayer, in addition to rent, requests a separate payment for the exactly supplied quantities of electricity, gas, water and heat for each period of the repeated lease of a real property, these goods shall be deemed supplied as of the date on which the invoice by which the taxpayer seeks payment for their supply has been issued,
• electronic communication networks and electronic communication services are repeatedly supplied, along with electronic services, by persons authorised to provide such networks and services, no later than the day as of which the invoice has been issued and, if no invoice has been issued, no later than last day of the third calendar month following the calendar month in which the service was provided shall be deemed the date of service supply; the tax becomes chargeable as of the last day of the third calendar month following the month in which the service was provided.

Reminder Messages

A tax administrator sends to a taxable person a reminder when following circumstances are appeared:

• where no VAT return has been submitted or
• where submitted VAT return is incomplete or incorrect or
• where submitted VAT return has been refused by tax admistrator or
• where VAT return has been submitted, but no payment has been made or the payment is less than that resulting from the return. 

After VAT return was subnitted a tax administrator also sends to a taxable person a notify with instruction which are required for payment of the tax – the relevant bank account and the mark which is used for purpose of identification of payment.

Both of them Tax Office sends to taxable person:

• via personal internet zone of the taxable person as well as via email address which was announced in the submitted Request for registration for non-Union OSS or Union OSS or IOSS by taxable person in case that Slovak republic is Member State of Identification
• via emial adress which was announced by taxable person in submitted Request for registration for non-Union or Union OSS or IOSS in case that Slovak republic is the Member State of consumption. 

Reminders and notifications which are sent to email adress of taxable persons are sent from email  address: moss [dot] taxofficeslovakiafinancnasprava [dot] sk (moss[dot]taxofficeslovakia[at]financnasprava[dot]sk) by tax administrator.

In case that that doubts appear about the reliability of the reminder or notification messages which are sent to taxable person via email by tax administration of Slovak republic, on the web portal of the Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage, in part Contacts  - Quick links - Ask Financial Administration is available possibility to send email and to verify of the reliability of the reminder or notification messages or others documents.

Exclusion and Appeals

Appeal procedures

In case Tax Administration issue a decision which be imposed any obligation to the taxable person there is possibility to file appeals against the decision.

The appeal against the decision of Tax Administration is submitted by the taxable person via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage after login to personal internet zone or https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone

Steps after exclusion/de-registration

In case Slovak republic is Member State of identification and If a supplier or a deemed supplier or an intermediary wants to ceases to use the OSS/IOSS Request for exclusion:

• from non Union scheme or
• from Union scheme or
• of the intermediary from import scheme or
• from import scheme (NETP without intermediary) or
• from import scheme (NETP with intermediary)

shall be submitted via web portal of The Financial Directorate of the Slovak Republic, link: https://www.financnasprava.sk/en/homepage after login to personal internet zone or https://www.financnasprava.sk/sk/titulna-stranka after login to personal internet zone.