Slovakia MOF Issues Guidance on VAT Exemption for Supplies, Imports of Specified Defense-Related Products

The Slovak Ministry of Finance May 14 issued Methodological Guidance No. MF/010790/2026-731, on the VAT exemption for defense-related products procured using EU Security Action for Europe (SAFE) funds under Council Regulation (EU) 2025/1106. Topics covered include that: 1) the exemption applies for the duration of contracts concluded under the SAFE instrument, and without prejudice to EU Directive 2006/112/EC on the common system of VAT; 2) the exemption applies to supplies of the goods within an EU country, advance payments for them, intra-Community supplies, and imports of taxable goods, if procured with SAFE funds; 3) an exemption certificate stamped by the ...