Slovakia Tax Agency Issues FAQs on VAT Exemption Regime for Small Enterprises

The Slovak Financial Administration June 19 posted Guide No. 5/DPH/2025/IM, FAQs on the special VAT exemption regime for small enterprises (SMEs) supplying goods or services in another EU country. Topics covered include: 1) eligibility for the SME regime for VAT-registered taxpayers with turnover below 100,000 euros (US$115,180) in 2024 and 2025; 2) the inability to apply the exemption to domestic supplies; 3) procedures for filing objections with EU countries that reject a taxpayer’s SME status; 4) the ability to claim the exemption despite exceeding national turnover thresholds in other EU countries; and 5) concurrent use of the SME regime and ...