Slovakia Intrastat recapitulative change proposals
The last proposals to change the Slovakian VAT code include a modification to the VAT compliance rules.
New Intrastat threshold
There are varying thresholds for acquisitions (goods ‘imported’ into Slovakia from another EU member state) and dispatches (goods ‘exported’ to another EU member state. In Slovakia, the current thresholds for dispatches and arrivals are €400,000 and €200,000 respectively.
The changes proposed fro 1 October 2014 include a modification affects the lower threshold that only requires quarterly reporting. The current threshold is for €100,000 and would be reduced to €50,000.