Import VAT deferment scheme introduced in Slovakia

From 1 July 2025, a new VAT deferment scheme will apply to importations of goods to Slovakia from third countries. This mechanism will only be available to VAT payers who hold an authorised economic operator (AEO) permit and have their registered seat, place of business or establishment in Slovakia.

This simplified regime will apply automatically to customs declarations, if the importer meets all the applicable conditions and opts for its application. No special consent of customs or tax office is required.

In practice, this means that the customs office will not levy VAT on imports – this obligation will be assumed by the importer. The VAT will be reported directly in the VAT return for the relevant period. The advantage is that, if the conditions are met, it will not be necessary to provide a VAT payment nor a guarantee to customs. The applied reverse-charge mechanism to imported goods with possible VAT deduction in same VAT return will avoid a cash-flow impact.

Key takeaway

The application of the new import VAT deferment scheme simplifies the import procedure, import VAT declaration and VAT deduction, while having positive impact on cash-flow. We advise to revise current practice and eligibility for the new import VAT reverse-charge regime.