Slovakia Tax Agency Clarifies Tax Return Filing Under Import OSS VAT Regime for Distance Sales

The Slovak Tax Administration Aug. 18 clarified tax return filing rules under the import OSS (IOSS) VAT regime for distance sales. The clarification includes: 1) the Aug. 31 deadline for the filing and payment of VAT; 2) a form for electronic filing; and 3) VAT filing and payment procedures. [Slovakia, Tax Administration, 08/18/21]

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