Indirect tax ebook - Slovakia

Scope

Value added tax (VAT) is levied at each stage of the production and distribution. Liability for VAT rests with the person supplying the taxable goods or services or importing goods into the Slovakia. However, the supplier is allowed to deduct from his VAT liability on sales made the amount of VAT paid and properly invoiced to him in relation to their course of business, or VAT paid by him at import of goods. The actual burden of the tax is therefore borne by the final consumer.

Slovak VAT is levied on taxable supplies which take place in the Slovak Republic (further referred as 'Slovakia') and is collected by the Daòový úrad (tax authorities).

Information about Slovakia:

This information has been provided by Grant Thornton Slovakia, a member firm within Grant Thornton International Ltd and is for informational purposes only. Neither Grant Thornton Slovakia nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
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For further information on indirect taxes in Slovakia please contact Dr Wilfried Serles

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