Slovakia Tax Agency Issues FAQs on VAT Self-Assessment Rules for Importing Goods

The Slovak Financial Administration July 25 posted Guide No. 8/DPH/2025/IM, with FAQs on VAT for taxpayers subject to self-assessment for importing goods, from July 1. Topics covered include: 1) the eligibility criteria for self-assessment on imported goods, including requirements for approved economic operator status and a registered presence in Slovakia; 2) clarification on entities required to apply self-assessment, versus those still subject to VAT via customs offices, and the mandatory nature of self-assessment once the conditions are met; 3) the procedure for calculating VAT, determining the tax base, and reporting through the new VAT return form, effective July 1; 4) ...