Slovakia VAT registration simplification
From 1 Jan 2018, non-resident Slovakian businesses may avoid the obligation to VAT register for intra-community transactions and distance sales from Slovakia.
Currently, foreign companies must apply for a Slovakian VAT registration if they are acquired or dispatch goods on a B2B basis through Slovakia. Or if they make distance sales from Slovakia where the place of taxation is the country of arrival.
This obligation is to be removed in 2018; the company will instead by obliged to appoint a ‘e-commerce tax representative’.
Where there is a taxable supply made in Slovakia by the non-resident then the new simplification cannot be applied.
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