ACT 222/2004 intended for France, and any supplies originating from or intended for the
Isle of Man shall be treated as supplies originating from or intended for the
VALUE ADDED TAX ACT,
as amended by the Act 350/2004 Coll., and by the Act 651/2004 Coll.,
Act 340/2005 Coll., and by the Act 523/2005 Coll.
The National Assembly of the Slovak Republic passed this Act as
follows:
Fundamental Provisions
Section 1
Scope of the Act
This Act governs the value-added tax (hereafter referred to only as „tax“).
Section 2
Transactions Liable to the Tax
(1) The tax shall be levied on:
a) supply of goods against consideration in this country by a taxable
party,
b) provision of services (hereinafter referred to only as “supply of
services”) against consideration in this country by a taxable party,
c) acquisition of goods against consideration in this country from
another member State of the European Communities (hereinafter
referred to only as “member State”),
d) importation of goods into this country.
(2) For the purposes of this Act:
a) the term “this country” shall mean the territory of the Slovak Republic,
b) the term “abroad” shall mean a territory other than this country,
c) the term “territory of the European Communities” shall mean this country
and the territory of the other member States, which are defined, by the laws
of such member States, as national territories of such member States for the
purposes of the tax,
d) the term “territory of third States” shall mean a territory other than the
territory of the European Communities.
(3) For the purposes of this Act, any supplies originating from or intended
for the County of Monaco shall be treated as supplies originating from or
United Kingdom of Great Britain and Northern Ireland.
Section 3
Taxable Party
(1) The term “taxable party” shall mean any party, who performs
independently an economic activity defined in subsection 2 below,
regardless of the purpose or results of such activity.
(2) The term “economic activity” (hereinafter referred to only as
“business”) shall mean any activity earning a profit, and shall include
activities of manufacturers, traders, and providers of services, including
mining, construction, and agricultural business, freelance activities referred
to in special legislation, 1) intellectual creative activity and sporting activity.
The term “business” shall also include the use of any tangible and intangible
assets in order to generate profit from such property; if assets are owned by
spouses in the regime of tenancy by the entirety, their use for the purpose of
generation of income shall be treated as business to the same proportion
with respect to each of the spouses, unless the spouses agree otherwise.
(3) Any activity performed as employee, civil servant, officer or under
another similar scheme, in which an individual is bound to follow
instructions or orders, whereby a status of inferiority and superiority is
created as regards the terms of performance of the activity and the
remuneration therefore, shall not be treated as independent performance of
activities within the meaning of subsection 1 above.
(4) Public authorities and their budget-funded institutions, public funds,
local authorities and their budget-funded institutions and other legal entities,
which are regarded as public authorities, shall not be treated as taxable
parties to the extent, in which they pursue their main purpose, even if they
receive any payments in connection with such activities, unless such
activities do or may considerably interfere with economic competition. The
1)
e.g. Act 36/1967 Coll. (Sworn Translators and Appraisers Act, as amended by the Act
238/2000 Coll.), Act of the National Assembly of the Slovak Republic 233/1995 Coll. (Court
Bailiffs and Their Engagements Act (Execution Regulations), which amends and modify other
legislation, as later amended), Act of the Slovak National Assembly 323/1992 Coll. (Notaries
and Their Engagements Act (Notarial Regulations), as later amended), Act 237/1991 Coll.
(Patent Acts Act, as amended by the Act of the National Assembly of the Slovak Republic
90/1993 Coll.), Act of the National Assembly of the Slovak Republic 10/1992 Coll. (Private
Veterinarians Act and the Slovak Chamber of Veterinarians Act, as amended by the Act
337/1998 Coll.)
Slovak Administration of State Reserves 2) shall be treated as a taxable party
to the extent of purchase and sale of State reserves.
(5) Any party, who occasionally supplies a new means of transportation
(Section 11 subsection 12 below) from this country to another member
State, which new means of transportation is dispatched or transported to the
buyer by or for the account of such a party or the buyer, shall be treated as a
taxable party for such purposes.
Section 4
Registration Duty
(1) A tax registration application must be filed with the Tax Office by any
taxable party, who has its registered office, place of business, or
establishment in this country (and, if there is no such place, who has its
domicile or usually resides in this country), as long as its turnover in the
immediately preceding not more than 12 consecutive calendar months
achieved the amount of 1 500 000 Sk. The tax registration application must
be filed by the taxable party above within the 20 th day of the calendar month
following the month, in which the turnover above is achieved.
(2) Taxable parties, who have their registered offices, places of business, or
establishments in this country, and who jointly conduct business under an
association agreement3) or another similar agreement (hereinafter referred to
only as “association agreement”), shall be obliged to file a tax registration
application as long as their aggregate turnover in the immediately preceding
not more than 12 consecutive calendar months achieved the amount of
1 500 000 Sk. The aggregate turnover shall include the turnover of each of
the associated parties plus the turnover generated by their joint business.
The tax registration application must be filed by each of the taxable parties
above within the 20th day of the calendar month following the month, in
which the turnover of 1 500 000 Sk is achieved. If a taxable party, who is
not a VAT payer, enters into an association agreement with a VAT payer,
the former party is obliged to file a tax registration application within ten
days after the date of the association agreement.
(3) The taxable parties under subsection 2 above shall file with the Tax
Office, attached to the tax registration application, a written copy of the
association agreement, and they shall authorize in writing one of the
members of the association to keep the records referred to in Section 70
2)
Act 82/1994 Coll. (State Reserves Act)
3)
e.g. Section 829 of the Civil Code
below on behalf of the association. The authorized party shall file with the
Tax Office such authorization, together with a list of the members of the
association (specifying the registered office, the place of business, and the
Tax Office having jurisdiction over ach of the members of the Association).
If there is any change to the data above, the authorized party shall give
notice of any such change to the Tax Office not later than 20 days after the
occurrence thereof. The authorized party shall be raising invoices on behalf
of the association, shall keep separate records referred to in Section 70
below on behalf of the association, and in its own tax return and summary
report the authorized party shall report the figures of the association. The
members of the association shall be jointly and severally liable for the tax
arising out of their joint business.
(4) Also those taxable parties, who do not achieve the turnover under
subsection 1 or subsection 2 above, shall be free to file a tax registration
application. If one of the members of an association, who conducts business
jointly under an association agreement, decides to register prior to achieving
the turnover under subsection 2 above, the tax registration application must
be filed by all the members of such association as of the same date.
(5) The Tax Office shall register the taxable parties under subsections 1
through 4 above, it shall issue tax registration certificates and assign tax
identification numbers not later than 30 days after receipt of the tax
registration applications. A taxable party shall become a VAT payer
(hereinafter referred to only as “VAT payer”) as of the date specified in the
tax registration certificate. The date above shall not be later than 31 days
after receipt of any tax registration application.
(6) Also those legal entities and individuals shall become VAT payers, who
acquire, from another VAT payer, an enterprise or a part of an enterpri se
constituting a separate branch within the meaning of general legislation, 4)
with effect from the date of acquisition of such enterprise or its part. Also a
partnership, company or cooperative shall become VAT payers if they are
successors-in-law of a VAT payer wound-up without its liquidation, with
effect from the date, on which they became successors-in-law. The
circumstances, with reference to which such legal entities or individuals
became VAT payers, must be notified to the Tax Office within ten days
after the occurrence thereof. The Tax Office shall register VAT payers,
issue tax registration certificates and assign tax identification numbers to
such VAT payers without delay, but not later than seven days after receipt
4)
Sections 476 through 488 of the Commercial Code
of a notice informing of the fact, based on which such parties became VAT
payers.
(7) For the purposes of this Act, the term “establishment” shall mean a
permanent place of business, which has available personnel and material
resources necessary for the conduct of business.
(8) For the purposes of this Act, the term “domicile” shall mean the address
of permanent residence of an individual in this country. With respect to
individuals, who are not permanently resident in this country, the term
“domicile” shall mean the place of their permanent residence abroad.
(9) For the purposes of this Act, the term “turnover” shall mean revenues
(income) net of the tax from the sale of supplied goods and services in this
country, other than revenues (income) from the sale of goods and services,
which are exempt from the tax pursuant to Sections 28 through 36 below,
and pursuant to Sections 40 through 42 below. Any revenues (income) from
insurance services, which are exempt from the tax pursuant to Section 37
below, and from financial services, which are exempt from the tax pursuant
to Section 39 below, shall not be included in the turnover, as long as such
services are provided as auxiliary services upon supply of goods or other
services. The turnover shall not include any revenues (income) from
occasional sale of tangible assets, other than stocks, and any revenues
(income) from occasional sale of intangible assets.
Section 5
(1) Any legal entity or individual, which does not have its registered office,
place of business, or establishment in this country, and which conducts its
business abroad (hereinafter referred to only as “non-resident”), shall be
obliged to file a tax registration application with the Tax Office Bratislava I
prior to performing an activity, which is liable to the tax. No tax registration
application need to be filed by a non-resident in those cases, in which it
provides exclusively:
a) transportation services, which are exempt from the tax pursuant to
Section 46 below,
b) transportation services and related auxiliary services, which are
exempt from the tax pursuant to Section 47 subsection 6 and
Section 48 subsection 8 below,
c) services or goods together with their installation or assembly, and
the beneficiary is obliged to pay the tax (Section 69 subsections 2
through 4 below),
d) natural gas and power and the payer or the person registered for the
tax pursuant to Section 7 is obliged to pay the tax (Section 69
subsection 9),
e) goods from this country to another member State, which was
imported from a third country, and the non-resident party is acting
through a tax agent pursuant to Section 69a below, or
f) goods as part of a trilateral transaction mentioned in Section 45
below, on which the party is involved as first customer.
(2) The Tax Office Bratislava I shall register for tax, issue tax registration
certificates and assign tax identification numbers to non-residents referred
to in subsection 1 above without delay, not later than seven days after
receipt of the tax registration applications. The non-residents shall become
VAT payers as of the date specified in the tax registration certificate. Such a
date shall not be later than 31 days after receipt of any tax registration
application.
Section 6
(1) If a non-resident supplies goods to this country under a mail-order
scheme, and if the aggregate value (net of the tax) of the goods so supplied
achieves, in any calendar year, the amount of 1 500 000 Sk, such a non-
resident shall be obliged to file a tax registration application with the Tax
Office Bratislava I prior to supplying goods, the supply of which would
achieve the amount of 1 500 000 Sk.
(2) If a non-resident supplies to this country under a mail-order scheme, to
individuals for their personal consumption, any goods, which are liable to
the excise tax, such a non-resident shall be obliged to file a tax registration
application with the Tax Office Bratislava I prior to supplying any such
goods.
(3) Non-residents referred to in subsection 1 above shall be free to file tax
registration applications even if the value of the goods supplied to this
country does not achieve the amount of 1 500 000 Sk. in the calendar year.
(4) The Tax Office Bratislava I shall register for tax, issue tax registration
certificates and assign tax identification numbers to non-residents referred
to in subsections 1 through 3 above without delay, not later than seven days
after receipt of the tax registration applications. The non-resident shall
become VAT payers as of the date specified in the tax registration
certificate. Such a date shall not be later than 31 days after receipt of any tax
registration application.
(5) For the purposes of this Act, the term “mail-order sales” shall mean
supply of goods, which are dispatched or transported by or for the account
of the supplier from a member State other than the one, in which the
dispatch or the transportation of the goods terminates, as long as the buyer
is a party, to whom no tax identification number has been assigned, except
for supply of new means of transportation and supply of goods together
with their installation or assembly by or for the account of the supplier. If
the supplied goods are dispatched or transported from the territory of a third
State and brought by the supplier to a member State other than the one, in
which the dispatch or the transportation of the goods to the buyer
terminates, such goods shall be deemed dispatched or transported from the
member State of the import. If there is supply of goods, which are liable to
the excise tax, such a supply shall be treated as a mail-order sale only if the
goods are supplied to individuals for their personal consumption.
Section 7
(1) If a taxable party, who is not a VAT payer, or a legal entity, who is not a
taxable party, acquire, in this country, goods from another member State,
they shall be obliged to file with the Tax Office a tax registration
application prior to acquiring any goods, by which the aggregate value of
goods (net of the tax) acquired from other member States achieves the
amount of 420 000 Sk in any calendar year.
(2) The tax registration application may be filed by parties under subsection
1 above also in those cases, in which the value of the goods (net of the tax)
acquired from other member States does not achieve the amount of 420 000
Sk in any calendar year.
(3) The Tax Office shall register for tax, issue tax registration certificates
and assign tax identification numbers to parties referred to in subsections 1
and 2 above without delay, not later than seven days after receipt of the tax
registration applications.
Taxable Transactions
Section 8
Supply of Goods
(1) The term “supply of goods” shall mean:
a) supply of tangible assets involving passage of ownership title, unless this
Act provides otherwise. For the purposes of this Act, the term “tangible
assets” shall mean movable and immovable property, including power, gas,
water, heat, cold, and banknotes and coins, if they are sold as collection
items at a price other than their nominal value, or the equivalent of their
nominal value in Slovak Crowns applying the exchange rate announced
from time to time by the National Bank of Slovakia,
b) supply of a structure or its part under an agreement for work or a similar
agreement.
(2) The term “supply of goods” shall also include any transfer of ownership
title to tangible assets against compensation or consideration under a
decision issued by a public authority, or by the operation of law.
(3) If a VAT payer supplies goods for its own personal consumption, or if it
supplies goods for personal consumption by its employees, or if it supplies
goods free of charge, or for a purpose different than its business, any such a
supply shall be treated as supply of goods against consideration, as long as
the tax was fully or partially deducted at the purchase or production of such
goods. The following shall not be treated as supply of goods against
consideration: supply, free of charge, of samples for advertising purposes,
supply, free of charge, of advertising items with the unitary value not
exceeding 500 Sk, as long as they are identified by the business name or a
trademark of the donor, and supply of samples for inspection purposes in
accordance with special legislation.5)
(4) The term “supply of goods” shall also include any relocation of goods
owned by a taxable party from this country to another member State, as
long as such goods are dispatched or transported by or for the account of the
taxable party to another member State for the purposes of its business. Such
relocation shall be treated as supply of goods against consideration, except
for any relocation of goods:
a) for the purpose of their installation or assembly by or for the account of
the taxable party in the member State, in which the dispatch or the
transportation of the goods terminates,
b) for the purpose of mail-order sale of such goods by the taxable party in
the member State, in which the dispatch or the transportation of the goods
terminates,
c) for the purpose of supply of goods on board of aircrafts, ships, or trains
during transportation of passengers within the territory of the European
Communities,
d) to be exported to third countries, as long as the customs clearance of
exportation of such goods takes place in this country,
e) to be supplied to another member State by the taxable party, if the supply
5)
e.g. Act 128/2002 Coll. (Public Inspection of Internal Market with respect to Consumer
Protection Issues, which also amends other legislation, as amended by the Act 284/2002 Coll.)
of such goods is exempt from the tax in the member State, in which the
dispatch or the transportation of the goods terminates,
f) for the purpose of refining, processing, repair, or other similar activities
physically performed on such goods for the taxable party in the member
State, in which the dispatch or the transportation of the goods terminates,
provided that upon completion of such operations the goods return to this
country to the taxable party,
g) for a temporary use of such goods in the member State, in which the
dispatch or the transportation of the goods terminates, for the purpose of
supply of services by such taxable party,
h) for a temporary use not exceeding 24 months in the territory of another
member State, in which the import of the same goods from third countries
would be treated as cleared into the regime of “temporary use” with full
exemption from the customs duty,
e) for the purpose of supply of gas through a natural gas distribution system,
or supply of power as provided in Section 13 subsection 1e) and f) below.
(5) At the time, when either of the conditions under subsection 4a) through
i) above ceases to be satisfied, such a relocation of goods shall be treated as
supply of goods against consideration.
(6) If a taxable party arranges a purchase or sale of goods under a
commission agent agreement or another similar agreement, under which it
acts on its own behalf and for the account of another party (hereinafter
referred to only as “commission agent agreement”), such a taxable party
shall be deemed to have purchased or sold the goods on its own.
(7) The term “supply of goods” shall include also taking over of a new
means of transportation by a VAT payer under a leasing agreement with a
purchase option, under which the ownership title to the leased item is
supposed to be transferred from the lessor to the lessee without undue delay
upon expiration of the term of leasing, as long as in the member State of the
lessee the receipt of the leased item is treated as acquisition of goods from
another member State, which is liable to the tax.
Section 9
Supply of Services
(1) The term “supply of services” shall mean any supply, which is not a
supply of goods under Section 8 above, including:
a) assignment of rights to intangible assets, including licensing of rights to
industrial or other intellectual property,
b) granting of a right to use tangible assets,
c) undertaking to refrain from a certain conduct or to tolerate a certain
conduct or condition,
d) services supplied under an authorization or decision issued by a public
authority, or by the operation of law.
(2) The following shall also be treated as supply of goods against
consideration: use, for personal consumption of the VAT payer or its
employees, or for a purpose other than the business of the VAT payer, of
tangible assets, which are owned by a VAT payer, and upon acquisition or
production of which the tax was fully or partially deducted.
(3) A supply of services for free (other than in subsection 2 above) for
personal consumption of the VAT payer or its employees, or for purposes
other than the business of the VAT payer, shall be treated as supply of
services against consideration.
(4) If a taxable party arranges supply of services under a commission agent
agreement, such a taxable party shall be deemed to have received or
supplied the services on its own.
Section 10
(1) There shall be no supply of goods or services if an enterprise or its part
constituting a separate branch4) is being sold, if an enterprise or its part
constituting a separate branch is being contributed as a contribution in kind
to a partnership, company, or co-operative in cases, in which the buyer is a
VAT payer or becomes a VAT payer pursuant to Section 4 subsection 6
above, except if the buyer supplies predominantly goods or services, which
are exempt from the tax pursuant to Sections 28 through 41 below.
(2) The following shall not be treated as supply of services:
a) issuance of a security by its issuer,
b) assignment of a debt receivable,
c) accrual of interest on bank account deposits, as long as the VAT payer is
not a bank.
Section 11
Acquisition of Goods in this Country from another Member State
(1) For the purposes of this Act, the term “acquisition of goods in this
country from another member State” shall mean acquisition of the right to
dispose as owner with movable tangible assets dispatched or transported to
the buyer by or for the account of the supplier or the buyer to this country
from another member State.
(2) The acquisition of goods in this country from another member State
shall be liable to the tax if:
a) the buyer is a taxable party, or a legal entity, which is not a taxable party,
or a non-resident identified for the tax in another member State, and
b) the supplier is a party identified for the tax in another member State, who
supplied the goods against consideration, other than the supply of goods
together with their installation or assembly by or for the account of the
supplier and other than supply of goods under a mail-order sale scheme.
(3) The acquisition of a new means of transportation against consideration
in this country from another member State by any party shall also be liable
to the tax. The term “acquisition of a new means of transportation” as used
in sentence one above shall include also taking over of a new means of
transportation under a leasing agreement with a purchase option, under
which the ownership title to the leased item is supposed to be transferred
from the lessor to the lessee without undue delay upon expiration of the
term of leasing, as long as in the member State of the lessor the handing
over of the leased item is treated as supply of goods to another member
State, which is exempt from the tax.
(4) The acquisition of goods in this country from another member State
shall not be liable to the tax if:
a) the supply of such goods in this country would be exempt from the tax
pursuant to Section 47 subsections 7 through 10 below,
b) the buyer is a taxable party, who is not a VAT payer, and who is not
registered for the tax pursuant to Section 7 above, or a legal entity, which is
not a taxable party and is not registered for the tax pursuant to Section 7
above, provided that at the same time the aggregate value of the purchased
goods does not achieve 420 000 Sk for the previous calendar year and shall
not achieve such amount during the current calendar year.
(5) The provisions of subsection 4b) above shall not apply to the acquisition
of those goods, which are liable to the excise tax, if pursuant to special
legislation6) the buyer is obliged to pay the excise tax in this country.
(6) The amount of 420 000 Sk under subsection 4b) above shall include the
aggregate price of the acquired goods (net of the tax) due for payment or
paid in the member State, from which the goods are dispatched or
transported. Such amount shall be exclusive of the value of new means of
transportation and the value of any goods, which are liable to the excise tax.
(7) The buyer under subsection 4b) above may decide to tax the acquisition
of goods prior to achieving the amount of 420 000 Sk, while it shall give a
6)
e.g. Act 107/2004 Coll. (Beer Excise Tax Act).
written notice of such a decision to the Tax Office at the time of filing of the
tax registration application (Section 7). The buyer shall be taxing the
acquisition of goods during a minimum period of two calendar years.
(8) There shall be acquisition of goods against consideration in this country
from another member State also if goods are used by a taxable party for the
purposes of its own business, which goods are dispatched or transported to
this country from a member State, in which the taxable party, as part of its
own business, manufactured, extracted, processed, purchased or acquired
such goods from another member State, or brought them from the territory
of a third State, in case the relocation of goods from this country to another
member State would be treated as supply of goods against consideration
pursuant to Section 8 subsection 4 above.
(9) There shall be acquisition of goods against consideration in this country
from another member State also if goods are acquired by armed forces of a
State, which is a party to the North Atlantic Treaty, for their use or for use
by civilian accompanying employees, provided that such goods were not
taxed in the member State, which allocated the same, and also provided that
the import of such goods would not be exempt from the tax.
(10) If goods acquired by a legal entity, which is not a taxable party, are
dispatched or transported from a territory of a third State and brought by
such legal entity to another member State, with this country as the place of
destination of such dispatched or transported goods, such goods shall be
treated as dispatched or transported from the member State of importation.
(11) For the purposes of this Act, the term “means of transportation” shall
mean:
a) a road motor vehicle with the engine volume in excess of 48 cm 3, or with
the output higher than 7,2 kW, designed for transportation of passengers
and cargo,
b) a vessel longer than 7,5 m designed for the transportation of passengers
and cargo, except for seaboards exempt from the tax pursuant to Section 47
subsection 8 below,
c) an aircraft with the starting weight higher than 1 550 kg designed for the
transportation of passengers and cargo, except for aircrafts exempt from the
tax pursuant to Section 47 subsection 10 below.
(12) For the purposes of this Act, the term “new means of transportation”
shall mean:
a) a road motor vehicle defined in subsection 11a) above, provided that it
has not covered more than 6 000 km, or if at the time of its supply not more
than six months have elapsed since its putting into operation for the first
time,
b) a vessel defined in subsection 11b) above, provided that it has not been
used on water for more than 100 hours, or if at the time of its supply not
more than three months have elapsed since its putting into operation for the
first time,
c) an aircraft defined in subsection 11c) above, provided that it has not been
used in air for more than 40 aviation hours, or if at the time of its supply not
more than three months have elapsed since its putting into operation for the
first time.
(13) For the purposes of this Act, the term “party identified for the tax in
another member State” shall mean a party, who has been assigned a tax
identification number in another member State.
Section 11a
Acquisition of Goods in this Country from another Member State in a
Specific Situation
Relocation of goods, which are dispatched to or transported into this
country from another member State by a non-resident party identified for
the tax in another member State, and which are placed in this country in a
warehouse for their subsequent delivery to a single VAT payer, shall be
treated as acquisition of goods in this country from another member State
by such a VAT payer, and the VAT payer shall pay the tax on the
acquisition of goods in this country from another member State, if:
a) the non-resident party is not a VAT payer pursuant to this Act,
b) at the time, when the dispatch or the transportation started, the VAT
payer, for which the goods were to be put into the warehouse, was known,
c) only goods intended for a single VAT payer are placed in the warehouse,
d) the VAT payer advises the Tax Office in advance that there is a specific
situation, in which the VAT payer is obliged to pay the tax on the
acquisition of goods in this country from another member State.
Section 12
Importation of Goods
The term “importation of goods” shall mean entry of goods from the
territory of third States to the territory of the European Communities. If
there is importation of goods into this country, the tax shall be governed by
the provisions of the customs legislation, unless this Act provides otherwise.
Place of Taxable Transaction
Section 13
Place of Supply of Goods
(1) The place of supply of goods:
a) if the supply of goods is associated with dispatch or transportation of
goods, shall be the place, in which the goods are located at the time, when
the dispatch or transportation of the goods to the beneficiary begins, except
as provided in b) below, subsection 2 below, and in Section 14 below,
b) if the supply of goods is associated with installation or assembly by or for
the account of the supplier, shall be the place in which the goods are
installed or assembled,
c) if the supply of goods does not involve dispatch or transportation, shall
be the place, in which the goods are located at the time, when they are being
supplied,
d) as regards supply of goods on board of aircrafts, ships, and trains during
the fragment of transportation of passengers within the territory of the
European Communities, shall be the place, in which the transportation of
passengers begins,
e) as regards supply of gas to a trader through a natural gas distribution
system, or supply of power to a trader, the place of supply shall be the
place, in which the trader has its registered office, place of business or
establishment, for which the goods are being supplied. If the trader does not
have the place above, the place of supply shall be the domicile of the trader
or a place, in which he/she usually resides. For the purposes of this
provision the term “trader” shall mean a taxable party, the core business of
which is subsequent sale of any purchased gas or power, and whose own
consumption of such goods is negligible,
f) as regards supply of gas through a natural gas distribution system, or
supply of power to a person other than the trader under e) above, the place
of supply shall be the place, in which the customer actually uses and
consumes such goods. If the customer fails to actually consume such goods
or their part, such unconsumed quantities shall be treated as used and
consumed in the place, in which customer its registered office, place of
business or establishment, for which the goods are being supplied. If the
customer does not have the place above, such unconsumed quantities shall
be treated as used and consumed in the domicile of the customer or a place,
in which he/she usually resides.
(2) If the dispatch or transportation of goods begins in the territory of a third
State, the member State of importation shall be treated as the place of
supply of the goods by the importer (Section 69 subsection 8) and the place
of any further supply of such goods.
(3) For the purposes of subsection 1d) the term “fragment of passenger
transportation within the territory of the European Communities” shall
mean the fragment of the transportation between the place of
commencement and the place of termination of passenger transportation,
without any stop outside the territory of the European Communities. The
“place of commencement of passenger transportation” shall mean the first
place in the territory of the European Communities, in which passengers
may embark the means of transportation. The “place of termination of
passenger transportation” shall mean the last place in the territory of the
European Communities, in which passengers may disembark the means of
transportation. In case of a round trip, the trip back shall be treated as
separate transportation for the purposes of determination of the place of
supply of goods.
Section 14
Place of Supply of Goods with respect to Mail-Order Sales
(1) If goods are supplied from another member State to this country under a
mail-order sales scheme, the place of supply of goods shall be this country,
except if the value of the goods (net of the tax) supplied to this country does
not achieve 1 500 000 Sk in any calendar year. If the supplier does not make
supplies of goods worth 1 500 000 Sk in any calendar year, it shall be free
to elect this country as the place of supply, which shall be treated as the
place of supply during not less than the two next consecutive calendar
years.
(2) If goods are supplied from this country to another member State under a
mail-order sales scheme, the place of supply of goods shall be the member
State, in which the dispatch or the transportation of the goods terminates,
provided that the value of the supplied goods achieves, in any calendar year,
the amount prescribed by such a member State, or if the supplier elects such
a member State as the place of supply of goods.
(3) If goods liable to the excise tax are being supplied under a mail-order
sales scheme, the place of supply shall be the place, in which the goods are
located at the time of termination of their dispatch or transportation to the
buyer.
Place of Supply of Services
Section 15
(1) The place of supply of a service shall be the place, in which the supplier
of the service has its registered office, place of business or establishment,
from which the service is being supplied. If the supplier does not have any
registered office, place of business or establishment, the place of supply of
the service shall be the place, in which the supplier has its domicile, or in
which it usually resides, unless subsections 2 through 10 below and Section
16 below provide otherwise.
(2) The place of supply of services pertinent to immovable assets, including
the services of real estate agencies, appraisers, architects, and building
surveyors, shall be the place, in which the immovable assets are located.
(3) The place of supply of transportation services shall be the place, in
which the transportation or its part is being provided, except as provided in
Section 16 subsection 1 below.
(4) The place of supply of cultural, artistic, sporting, scientific, training,
education, and entertainment services, including the organization thereof,
and any services related thereto, shall be the place, in which such services
are being physically provided.
(5) The pace of supply of services auxiliary to transportation, such as
loading, unloading, handling, and similar related services, shall be the place,
in which such services are being physically provided, except as provided in
Section 16 subsection 7 below.
(6) The place of supply of such services as appraisal of movable tangible
assets and works on movable tangible assets, shall be the place, in which
such services are being physically provided, except as provided in Section
16 subsection 7 below.
(7) The place of supply of services listed in subsection 8 below, which are
being supplied to a party conducting business in a member State other than
the member State of the service supplier, or to a customer having its
registered office or domicile in a third State, shall be the place, in which
such party has its registered office, place of business or establishment, for
the consumption of or use by which such services are being supplied. If
there is no such place, the place of supply of the services shall be the
domicile of the party or the place, in which it usually resides. If the services
under subsection 8 below are supplied by a party from a third State to a
taxable party having its registered office, place of business, establishment or
domicile in this country, or who usually resides in this country, and if such
services are intended to be consumed or used in this country, the place of
supply of the services shall be this country.
(8) Subsection 7 above shall apply to the determination of the place of
supply of the following services (including the mediation thereof on behalf
and for the account of another party, and including an undertaking to refrain
from the provision of such services):
a) advertising services,
b) consulting, engineering, technical, legal, accounting, auditing,
translation, interpreting, and other similar services, including the services of
processing of data and provision of information,
c) banking, financial, insurance and reinsurance services, other than leasing
of safe-deposit boxes,
d) transfer or assignment of author’s and similar rights, licensing of
industrial property and similar rights,
e) secondment of employees,
f) leasing of movable tangible assets other than means of transportation,
railway carriages and wagons, trailers and semi-trailers,
g) telecommunication services,
h) radio and television broadcasting services,
i) electronically supplied services,
j) transfer of greenhouse gasses emission quotas,
k) provision of access to and transportation or transmission through natural
gas and power distribution systems, and supply of other directly related
services.
(9) If telecommunication services and radio and television broadcasting
services are provided by a party having its registered office, place of
business, or establishment, from which the service is being provided, in a
third country, to a party, which is not a taxable party, and which has its
registered office, domicile, or usually resides in this country, the place of
supply of such services shall be this country, as long as the services are
actually used and consumed in this country.
(10) If services are supplied electronically by a party having its registered
office, place of business, establishment, or domicile, from which services
are being provided, in a third State, to a party, which is not a taxable party,
the place of supply of the services shall be the place, in which the
beneficiary has its registered office, domicile, or place, in which it usually
resides.
(11) For the purposes of the Act, the term “telecommunication services”
shall mean services consisting in transmission, emission or receipt of signal,
written text, images and sounds or information of any kind by telegraph,
radio, optically or through different electromagnetic systems, including the
related transfer or assignment of rights to use the capacity for such
transmission, emission, or receipt. Telecommunication services shall also
include access to global information networks.
(12) For the purposes of this Act, the term “electronically supplied services”
shall mean electronically supplied web sites, web hosting services, remote
maintenance of software and hardware, electronic supply of software and its
updates, electronic supply of optical images, texts and information, and
access to databases, electronic supply of music, films and games, including
contests and games of chance, political, cultural, artistic, sports, scientific
and entertainment broadcasting and events, and remote teaching. The
communication itself using electronic mail between the supplier of the
service and its customers shall not be regarded as an electronically supplied
service.
Section 16
(1) The place of supply of services of transportation of goods among the
member States shall be the place, in which the transportation begins. If the
services of transportation of goods are provided for a customer, who is
identified for tax in a member State other than the member State, in which
the transportation begins, the place of supply of the service shall be the
member State, which assigned to the customer a tax identification number,
under which the service is being supplied.
(2) For the purposes of subsection 1 above:
a) the term “service of transportation of goods among the member States”
shall mean transportation of goods, which begins and terminates in the
territories of two different member States. The service of transportation of
goods among the member States shall also include such a transportation of
goods, which begins and terminates in the territory of the same State, if
such a transportation is directly related to the transportation of goods, which
begins and terminates in the territories of two different member States,
b) the term “place of commencement of transportation” shall mean the
place, in which the transportation begins, regardless of the distance covered
up to the place, in which the cargo is located.
(3) The place of supply of auxiliary services of transportation of goods
among member States, such as loading, unloading, handling, and other
similar services provided upon transportation of goods among member
States for a customer, who is identified for the tax in a member State other
than the member State, in which the services are physically provided, shall
be the member State, which assigned to the customer a tax identification
number, under which the services are being provided.
(4) As regards mediation of transportation of goods among member States,
if the mediator acts on behalf and for the account of another party, the place
of the supply shall be the place, in which the transportation begins. If the
mediator supplies services to a customer, who is identified for the tax in a
member State other than the member state, in which the transportation
begins, the place of supply of the mediation services shall be the member
State, which assigned to the customer a tax identification number, under
which the services were supplied by the mediator.
(5) As regards mediation of auxiliary services in connection with
transportation of goods among member States, such as loading, unloading,
handling, and similar related services, if the mediator acts on behalf and for
the account of another party, the place of supply shall be the place, in which
such services are physically provided. If the mediator supplies services to a
customer, who is identified for the tax in a member State other than the
member state, in which the services are physically provided, the place of
supply of the mediation services shall be the member State, which assigned
to the customer a tax identification number, under which the services are
supplied by the mediator.
(6) As regards services of mediation of goods or services, if the mediator
acts on behalf and for the account of another party, the place of supply of
the services shall coincide with the place of supply of the mediated goods,
acquisition of the mediated goods, or supply of the mediated services. The
above shall not apply to the mediation of services referred to in Section 15
subsections 7 and 8 below and in subsections 4 and 5 above. If the mediator
mediates goods or services for a customer, who is identified for the tax in a
member State other than the member State, in which the place of supply or
acquisition of the mediated goods or services is located, the place of supply
of the mediated service shall be the member State, which assigned to the
customer the tax identification number, under which the services were
provided by the mediator.
(7) As regards the services of appraisal of movable tangible assets and
works on tangible movable assets provided to a customer identified for the
tax in a member State other than the member State, in which works are
physically performed, the place of supply of such services shall be the
member State, which assigned to the customer the tax identification
number, under which the services are provided. If goods are not dispatched
or transported outside the member State, in which the services are
physically performed, the place of supply of the services shall be the
member State, in which the services are physically provided.
Section 17
Place of Acquisition of Goods from another Member State
(1) The place of acquisition of goods from another member State shall be
the place, in which goods are located at the time of termination of their
dispatch or transportation to the buyer.
(2) If the buyer places a purchase order under the tax identification number
assigned thereto by a member State other than the member State, in which
the dispatch or the transportation of the goods terminates, the place of
acquisition of goods from another member State shall be the member State,
which assigned a tax identification number to the buyer, unless the buyer
shows that the acquisition occurred in the member State, in which the
dispatch or the transportation of the goods terminated. Subsection 1 above
shall hereby not be affected.
(3) If the buyer under subsection 2 above shows that the acquisition of
goods from another member State was liable to the tax in the member State,
in which the dispatch or the transportation of goods terminated, it shall
correct the tax base. Section 25 shall apply to the correction of the tax base
mutatis mutandis.
(4) If there is a trilateral transaction referred to in Section 45 below, the
place of acquisition of goods from another member State shall be the place
under subsection 1 above, provided that:
a) the first customer shows to have acquired the goods for the purpose of
their subsequent supply in the member State, in which the dispatch or the
transportation of the goods terminates, and the second customer is a party
identified for the tax in the member State, in which the dispatch or the
transportation of the goods terminates, and is obliged to pay the tax,
b) the first customer performs its duty to report the subsequent supply of
goods by filing a summary report as provided in Section 80 below,
c) the first customer is not identified for the tax in the member State, in
which the dispatch or the transportation of the goods terminates, and
d) the goods are dispatched or transported as provided in Section 45
subsection 1a) below.
Section 18
Place of Importation of Goods
(1) The place of importation of goods shall be the member State, in the
territory of which goods are located at the time of their entry into the
territory of the European Communities, except as provided in subsection 2
below.
(2) In case imported goods have, at the time of their entry into the territory
of the European Communities, the status of temporarily stored goods, or if
they are stored in a customs bonded area or a customs bonded warehouse, or
if they are released into the customs regime “storage in a customs bonded
warehouse”, or into the customs regime “active processing”, or into the
customs regime “temporary usage with full exemption from the importation
customs duty”, or into the customs regime “external transit”, or if they are
released into territorial waters, the place of importation shall be the member
State, in which such customs measures are terminated.
Tax Liability
Section 19
Tax Liability with respect to Supply of Goods and Services
(1) The tax liability shall arise on the date of supply of goods. The date of
supply of goods shall be the date, on which the buyer acquires the right to
dispose with the goods as the owner thereof. As regards transfer and
transmission of immovable assets, the date of supply shall be the date, on
which immovable assets are handed over for their use, if earlier than the
date of registration of ownership title to immovable assets into the Real
Estate Registry. As regards supply of structures under an agreement for
work or another similar agreement, the date of supply shall be the date of
handing over of the structure.
(2) The tax liability shall arise on the date of supply of services. If a service
is supplied by a non-resident party from another member State or from a
third State, and the party obliged to pay the tax in this country is the
beneficiary of the service as provided in Section 69 subsections 2 through 4
below, the tax liability shall arise on the date of the invoice; if no invoice is
raised by the last day of the third calendar month following the one, in
which the service was supplied, the tax liability shall arise on the last day of
the third calendar month following the one, in which the service was
supplied.
(3) If goods or services are supplied partially or repeatedly throughout the
term of the underlying agreement, such goods or services shall be deemed
supplied not later than the last day of the term, to which the payment for
repeatedly or partially supplied goods or services relates. If for each period
of repeated tenancy of immovable property the payer charges, in addition to
the rent, also a fee for an exactly defined quantity of supply of power, gas,
water, and heating, the tax liability shall arise with respect to such supplies
on the date of raising of the invoice, by which the fee is charged. As regards
repeated provision of electronic communication networks and electronic
communication services by persons holding licenses authorizing provision
of such networks and services pursuant to special legilation,6a) the service
shall be deemed delivered not later than the date of the invoice; if no
invoice is raised by the last day of the third calendar month following the
period, to which the repeatedly supplied service relates, the tax liability
shall arise on the last day of the third calendar month following such a
period. If the parties agree payment for a period longer than 12 calendar
months, the goods or the services shall be deemed supplied not later than
the last day of the 12th month. The term “partial” supply of goods or
services shall mean such supply of goods or services, which constitutes a
part of the overall supply contemplated in the underlying agreement. The
term “repeated supply of goods or services” shall mean supply of the same
kind of goods or services at repeated agreed upon intervals.
(4) If a payment is received prior to the supply of goods or services, the tax
liability shall arise with respect to the payment so received on the date, on
which the payment is received.
(5) As regards supply of goods under a commission agent agreement, the
tax liability shall arise to the principal on the same date, on which the tax
liability arises to the commission agent.
(6) As regards arrangement of services referred to in Section 9 subsection 4,
the tax liability shall arise on the date, on which the invoice is raised, by
which the commission agent requests payment for the arranged services, or
on the date of receipt of the payment, whichever is earlier.
(7) As regards supply of goods through automatic selling machines or other
similar machines actuated by coins, banknotes, stamps or other means of
payment substituting money, the tax liability shall arise on the date, on
which money or stamps are collected from the machine, or on which the
turnover is otherwise determined.
(8) If goods are dispatched or transported from this country to another
member State and their dispatch meets the criteria for the exemption from
the tax pursuant to Section 43 subsections 1 through 4 below, the date of
supply of the goods shall be:
a) the 15th day of the calendar month following the one, in which goods are
supplied, or
6a)
Act 610/2003 Coll. (Electronic Communications Act).
b) the date of the invoice, if the invoice is raised prior to the 15 th day
referred to in a) above.
(9) If goods are dispatched or transported from this country to a place of
destination located within the territory of a third State (Section 47
subsections 1 and 2), the date of supply of the goods shall be the date of exit
of the goods from the territory of the European Communities, as confirmed
by customs authorities in a written customs declaration or simplified
customs declaration.
Section 20
Tax Liability with respect to Acquisition of Goods in this Country from
another member State
(1) Upon acquisition of goods in this country from another member State,
the tax liability shall arise:
a) on the 15th day of the calendar month following the one, in which the
acquisition of the goods is completed, or
b) on the date of the invoice, if the invoice is raised to the buyer before the
15th day referred to in a) above.
(2) Goods shall be treated as acquired in this country from another member
State, if such goods are treated as supplied in this country.
(3) In case of acquisition of a new means of transportation in this country
from another member State by a party, which is not registered for the tax
pursuant to Sections 4 through 7 above, the tax liability shall arise on the
date of acquisition of such a new means of transportation.
Section 21
Tax Liability with respect to Importation of Goods
(1) As regards importation of goods, the tax liability shall arise:
a) upon release of the goods into the customs regime “free circulation”,
b) upon release of the goods into the customs regime “active processing in
the repatriation system”,
c) upon termination of the customs regime “temporary use”,
d) with respect to re-imported goods upon their release into the customs
regime “free circulation” from the customs regime “passive processing”,
e) upon unlawful importation of goods,
f) upon withdrawal of goods from the customs supervision.
(2) As regards goods under subsection 1 above, the tax liability shall arise
on the date of receipt of a customs declaration requesting release of the
goods into the respective customs regime, or on the date, on which the
customs debt arises otherwise than by receipt of a customs declaration. The
tax shall be due for payment on the date, on which customs duties are due
for payment pursuant to customs legislation.
(3) As regards goods released into the customs regime “temporary use with
a partial exemption from importation duty”, the tax shall be the same as the
tax, which would be charged if such goods were released into the customs
regime “free circulation” at the time of their release into the customs regime
“temporary use with a partial exemption from customs duty”.
Tax Base and Tax Rate
Section 22
Tax Base with respect to Supply of Goods and Services
(1) As regards supply of goods or services, the tax base shall be equal to any
item comprised in the consideration, which the supplier received or should
receive from the beneficiary or from another party for the supplied goods or
services, less the tax. The tax base shall include also any subsidies and
grants, which the supplier received or should receive in addition to the price
of the goods or the services.
(2) The tax base under subsection 1 above shall include also:
a) other taxes, customs duties, and fees related to the goods or the services,
b) incidental costs (expenses), such as commission, packaging fees, costs of
transportation and costs of insurance charged by the supplier to the buyer or
the customer.
(3) The tax base under subsection 1 above shall not include any expenses
paid on behalf and for the account of the buyer or the customer, which the
supplier charges to the buyer or the customer (hereinafter referred to only as
“transitory items”).
(4) If at the time of supply of the goods or the services a discount of the
price is granted, or if a discount is granted if an earlier payment of the price
is made, the tax base shall be reduced by the amount of such a discount.
(5) As regards supply of goods referred to in Section 8 subsection 3 above,
the tax base shall be equal to the price, at which the goods are acquired,
including any expenses associated with the acquisition; if the supply
involves goods, which are to be depreciated pursuant to special
legislation,26) the tax base shall be equal to the net book value determined
pursuant to special legislation.30) If goods are produced on one’s own, the
tax base shall be equal to the expenses incurred in the production of the
goods. As regards the supply of the services referred to in Section 9
subsections 2 and 3 above, the tax base shall be equal to the costs of the
services.
(6) As regards relocation of goods referred to in Section 8 subsection 4
above, the tax base shall be equal to the price, at which the goods were
acquired, including any expenses associated with the acquisition. If goods
are produced on one’s own, the tax base shall be equal to the expenses
incurred in the production of the goods. Subsections 2 and 3 above shall
apply to the determination of the tax base, mutatis mutandis.
(7) If there is supply of goods or services as part of sale of a business or part
of a business constituting a separate branch,4) the tax base shall be
determined with reference to the agreed price of the individual transferred
tangible and intangible assets and other individual property items. The tax
base cannot be reduced by any liabilities, which pass over to the buyer.
Section 23
Tax Base with respect to Acquisition of Goods in this Country from
another Member State
(1) As regards acquisition of goods in this country from another member
State pursuant to Sections 11 and 11a above, the tax base shall be
determined as provided in Section 22 subsections 1 through 4 above, except
for the acquisition of goods pursuant to subsection 2 below.
(2) As regards acquisition of goods in this country from another member
State pursuant to Section 11 subsection 8 above, the tax base shall be
determined as provided in Section 22 subsection 6 above.
Section 24
Tax Base with respect to Importation of Goods
(1) As regards importation of goods, the tax base shall be equal to the value
determined for customs purposes pursuant to the customs legislation.
(2) Unless included in the value of goods for customs purposes, also the
following items shall be included in the tax base with respect to importation
of goods:
a) taxes, customs duties and other fees payable abroad and payable upon
importation of goods, other than the tax, which is to be assessed,
b) incidental costs (expenses), such as commission, packaging fees, costs of
transportation and costs of insurance up to the first place of destination in
this country.
(3) The term “first place of destination in this country” as used in subsection
2b) above shall mean the place indicated in the bill of lading or a different
accompanying document, which accompanies goods imported to this
country. If no such a place is indicated, the place of the first transshipment
of goods in this country shall be treated as the first place of destination in
this country.
(4) The tax base shall include also the costs (expenses) under subsection 2b)
above, which are related to transportation of goods to a place of destination
within the territory of the European Communities other than this country, if
such a place is known upon importation of the goods.
(5) The tax base shall not include any discounts of the price, nor any
discounts for earlier payment of the price of the goods.
(6) As regards re-imported goods cleared into the customs regime “free
circulation” from the customs regime “passive processing”, the tax base
shall be equal to the value of the processing operations carried out in the
third State, plus the items under subsection 2 above.
Section 25
Correction of Tax Base
(1) As regards supply of goods or services and acquisition of goods in this
country from another member State, the tax base shall be corrected:
a) upon full or partial cancellation of the supply of the goods or the services,
and upon full or partial return of the supplied goods,
b) upon reduction of the price of the goods or the services after the arising
of the tax liability,
c) upon increase of the price of the goods or the services.
(2) If following the acquisition of goods in this country from another
member State the buyer is refunded an excise tax paid in the member State,
from which the goods were dispatched or transported, the tax base shall be
reduced by the amount of the excise tax so refunded.
(3) The difference between the original tax base and the corrected tax base,
and the difference between the original tax and the corrected tax, shall be
specified in the tax return for the tax period, in which a tax correction
document is issued. If there is correction of the tax base with respect to
acquisition of goods in this country from another member State or supply of
goods or services, when the tax is payable by the purchaser of the goods or
the services, the difference shall be specified in the tax return for the tax
period, in which the purchaser of the goods or the services receives a proof
of correction of the tax base.
(4) Customs authorities shall refund or waive the tax upon importation of
goods against a request of refund or waiver filed by the applicant, in cases
referred to in Articles 235 through 242 of the Council Regulation (EEC)
2913/1992, unless the applicant can deduct the tax on the imported goods in
full. The exception above shall not apply to cases referred to in Article 236
of the Council Regulation (EEC) 2913/1992.
(5) If upon importation of goods a tax liability arises in this country to a
legal entity from another member State, which is not a taxable party, the
customs authorities shall refund to such a legal entity any tax paid upon
importation, provided that:
a) the goods were dispatched or transported from the territory of a third
State, and the place of destination of the goods is another member State or
this country, and
b) the party shall submit evidence showing that the acquisition of the goods
was liable to the tax in the member State of destination of the goods.
(6)The tax base and the tax need not be corrected if the VAT payer reduces
the price of its goods or services to another VAT payer after the moment, in
which the tax liability arises, provided that both parties enter into a written
agreement to that effect.
Section 26
Conversion of Currencies and Rounding of the Tax
(1) If a payment in a foreign currency is requested with respect to supply of
goods, supply of services, or acquisition of goods in this country from
another member State, such a payment shall be converted to Slovak Crowns
for the purpose of determination of the tax base using the exchange rate
announced by the National Bank of Slovakia in its exchange list in force on
the date, when the tax liability arises. The party obliged to pay the tax may
use, for the purpose of conversion of foreign currency into the Slovak
currency, the exchange rate prescribed by customs legislation in force on
the date, on which the tax liability arises. A decision to use exchange rates
prescribed by customs legislation must be delivered to the Tax Office in
writing prior to the first use thereof, and it shall be binding throughout the
entire calendar year. If there is correction of the tax base pursuant to Section
25 above, the exchange rate, which was used upon arising of the tax
liability, shall be used.
(2) If a foreign currency is converted to Slovak Crowns at the determination
of the tax base with respect to importation of goods, the customs legislation
shall apply.
(3) The tax calculated with respect to the supply of goods, supply of
services, or acquisition of goods in this country from another member State
shall be rounded down to tenths of Slovak Crowns if lower than 0,05 Sk and
up to tenths of Slovak Crowns if equal to or higher than 0,05 Sk.
(4) The tax calculated with respect to importation of goods shall be rounded
up to whole Slovak Crowns.
Section 27
Tax Rate
(1) The tax rate shall be 19 per cent of the tax base.
Tax Exemptions
Section 28
Postal Services
Universal postal services7) shall be exempt from the tax. Also any supply of
goods, which are related to the provision of the universal postal services,
shall be exempt from the tax.
Section 29
Health-Care Services
(1) The provision of health-care services by public and non-public health-
care establishments pursuant to special legislation8) and any goods and
services thereto directly related, which are provided by such public and non-
public health-care establishments, shall be exempt from the tax. Supplies of
drugs and sanitary aids shall not be exempt from the tax.
(2) In addition to the above, also the following shall be exempt from the tax:
a) nursing and assistance at birth, as long as they are part of primary,
secondary, and subsequent health-care pursuant to special legislation,9)
b) treatment in spa, and if such a treatment follows a prior ambulant or
institutional treatment, also any services thereto directly related,
c) provision of health-care by dentists and supply of dentitions by dentists
and dental technicians,
d) first aid service and transportation of persons to and from health-care
establishments in connection with the health-care.
(3) In addition to the above, also any supply of human organs and tissues,
7)
Section 3 of the Act 507/2001 Coll. (Postal Services Act)
8)
Act of the National Assembly of the Slovak Republic 277/1994 Coll. (Health Care Act, as
later amended
9)
Section 20a of the Act of the National Assembly of the Slovak Republic 277/1994 Coll., as
later amended
human blood and blood preparations, and breast milk shall be exempt from
the tax.
Section 30
Social Welfare Services
(1) Social welfare services and services related to the protection of children
and youth provided in social welfare institutions pursuant to special
legislation11) shall be exempt from the tax. Also any goods supplied together
with such services shall be exempt from the tax, as long as they are related
directly to the provision of such services.
(2) The tax exemption under subsection 1 above shall apply also to any
goods and services supplied by other legal entities or individuals, provided
that one or several of the conditions below are satisfied:
a) such parties operate for a purpose other than generation of profits, while
their profits, if any, must be fully used for continuation or improvement of
the services supplied thereby,
b) such parties are established and administered on a voluntary basis by
persons, who do not have any direct or indirect financial benefits from the
results of their operations,
c) such parties quote prices equal to or lower than prices approved by
relevant authorities. As regards any services, the prices of which need not
be approved, such parties quote prices, which are lower than prices quoted
for similar services by parties, the purpose of which is to generate profit.
Section 31
Training and Education
(1) Training and education services shall be exempt from the tax, as long as
they are provided:
a) pursuant to special legislation,12)
b) by legal entities or individuals, which satisfy one or several conditions
under Section 30 subsection 2 above,
c) as practical training and retraining referred to in special legislation. 13)
11)
e.g. Act 195/1998 Coll. (Social Welfare Act, as later amended)
12)
Act of the National Assembly of the Slovak Republic 279/1993 Coll. (School Facilities Act,
as later amended), Act 29/1984 Coll. (System of Elementary and Secondary Schools Act, as
later amended), Act 131/2002 Coll. (Universities Act, which also amends other legislation, as
later amended).
13)
Act of the National Assembly of the Slovak Republic 5/2004 Coll. (Employment Services
Act).
(2) In addition to the above, also any supply of goods and services closely
related to training and education services referred to in subsection 1 above
by parties, which provide training and education services under subsection 1
above, shall be exempt from the tax.
Section 32
Services Supplied to Members
(1) Those services shall be exempt from the tax, which are supplied as a
consideration of the membership fee to own members of political parties
and movements, churches and religious societies, civic associations,
including trade unions and chambers of professionals, as long as such
exemption does not interfere with economic competition. Also any goods
supplied by such parties in close connection with the services above shall be
exempt from the tax.
(2) Those services shall be exempt from the tax, which are supplied by a
legal entity to its own members, provided that:
a) all of the members are engaged in activities, which are exempt
from the tax pursuant to Sections 28 through 41 above, or
activities, which are not liable to the tax,
b) such services are directly necessary to perform the activities under
paragraph a) above,
c) such a legal entity charges to each of its members only a refund of
a share of the common expenses, and
d) the exemption above does not impair the competition.
Section 33
Services Related to Sports or Physical Culture
Those services shall be exempt from the tax, which are closely related to
sports or physical culture, and which are supplied to parties participating on
sports or physical culture by any legal entity or individual meeting one or
several of the criteria set forth in Section 30 subsection 2 above.
Section 34
Cultural Services
Cultural services and supply of goods closely related thereto shall be
exempt from the tax, as long as the same are provided by:
a) a legal entity established by the operation of law, 14)
b) a legal entity established by the Ministry of Culture of the Slovak
Republic, a region, or a municipality pursuant to special legislation, 15)
c) a legal entity or an individual meeting one of several of the criteria under
Section 30 subsection 2 above.
Section 35
Raising of Funds
The supply of goods and services by parties, the activities of which are
exempt from the tax pursuant to Sections 29 through 34 above, at events,
which are organized for the purpose of raising of funds used for their own
activities, shall be exempt from the tax, as long as it does not interfere with
economic competition.
Section 36
Services of Public Television and Public Radio
Broadcasting by public television and by public radio (other than
advertising, teleshopping, and sponsored broadcasts, including the
promotion thereof) shall be exempt from the tax.
Section 37
Insurance Services
(1) Insurance and reinsurance activities, including any brokerage of
insurance and mediation of reinsurance.
(2) Insurance activities carried out by the Social Insurance Agency17) and
insurance activities carried out by health-care insurance agencies18) shall be
exempt from the tax.
Section 38
Supply and Tenancy of Immovable Assets
14)
e.g. Act 385/1997 Coll. (Slovak National Theatre Act), Act 114/2000 Coll. (Slovak
Philharmonic Orchestra Act), Act 68/1997 Coll. (Matica Slovenská Act, as amended by the Act
183/2000 Coll.)
15)
Act of the National Assembly of the Slovak Republic 303/1995 Coll. (Budget Rules Act, as
later amended).
17)
Act 431/2003 Coll. (Social Insurance Act, as later amended).
18)
Act of the National Assembly of the Slovak Republic 273/1994 Coll. on Health-Care
Insurance, Financing of the Health-Care Insurance, on Establishment of the General Health-
Care Insurance Agency and on Establishment of Health-Care Insurance Agencies by
Ministries, Industries, Companies and Associations of Citizens, as later amended
(1) Supply of a structure or its part, including the supply of a building
land,19) on which the structure is erected, shall be exempt from the tax,
provided that such a supply is made within five years after the issue of the
first occupancy permit authorizing the use of the structure. If the VAT payer
so decides, the supply of such immovable assets shall not be exempt from
the tax.
(2) Supply of land (other than building land) shall be exempt from the tax.
If a building land is supplied together with a structure, its supply shall be
governed by subsection 1 above.
(3) Tenancy of immovable property or its part shall be exempt from the tax,
except for:
a) tenancy within accommodation establishments (accommodation
services),
b) tenancy of premises and places for parking of vehicles,
c) tenancy of machines and equipment, which are permanently installed,
d) tenancy of safe-deposit boxes.
(4) For the purposes of subsection 3 above, the term “accommodation
establishment” shall mean a hotel, motel, botel, pension, tourist hostel or
lodge, camping, and accommodation in private.
(5) If a VAT payer, who tenants immovable assets or their part to another
VAT payer, so decides, the tenancy shall not be exempt from the tax.
(6) The provisions of subsections 3 through 5 above shall apply also to any
sub-tenancy of immovable assets or their part.
Section 39
Financial Services
(1) The following shall be exempt from the tax:
a) granting, arranging, and mediation of loans, granting and mediation of
credits, administration of loans and credits by the lender, and mediation of
savings schemes,
b) granting, arranging, and mediation of loan securities and other securities
securing financial liabilities, and administration of loan securities by
lenders,
c) activities related to deposits and current accounts, including the
mediation thereof,
d) activities relates to payments, transfers of payments, checks, negotiable
19)
Section 43h of the Act 50/1976 Coll. (Territorial Planning and Building Act, as later
amended).
documents, and debts, other than enforcement of debts,
e) issue and administration of electronic means of payment and traveler’s
checks,
f) activities related to securities and equity interests, including mediation
thereof; neither the administration nor the custody of securities shall be
exempt from the tax,
g) opening of letters of credit,
h) collection of moneys,
i) activities related to money as lawful currency, including mediation
thereof,
j) currency exchange,
k) administration of mutual funds by investment companies pursuant to
special legislation, 20) administration of pension funds by pension funds
administration companies pursuant to special legislation,20a) and
administration of supplementary pension funds by supplementary pension
companies pursuant to special legislation, 20b)
l) trading at one’s own or client’s account with respect to term transactions
and options, including currency and interest transactions.
(2) As regards currency exchange services, the price of the service shall be
equal to the agreed upon fee, plus the revenue (income) from the difference
of exchange rates during the relevant tax period.
(3) As regards the transactions under subsection 1l) above, the price of the
service shall mean the profit earned form such transactions after deducting
any loss, which might be generated thereby during the relevant tax period.
Section 40
Sale of Stamped Stationary and Duty Stamps
Mediation of sale of valid stamped stationary intended for its use for postal
services, duty stamps, and other official papers shall be exempt from the
tax, provided that they are sold at their nominal value.
Section 41
Operation of Lotteries and Other Similar Games
(1) The operation of lotteries and other similar games by parties holding
20)
Act 594/2003 Coll. (Collective Investments Act, which also amends other legislation).
20a)
Act 43/2004 Coll. (Old-Age Pension Savings Act, which also amends other legislation, as
amended by the Act 186/2004 Coll.)
20b)
Act650/2004 Coll. (Supplementary Pension Savings Act, which also amends other
legislation).
licenses authorizing the same pursuant to special legislation21)46 shall be
exempt from the tax.
(2) Those activities shall also be exempt from the tax, which consist in
organizing of lotteries and other similar games, and which are carried out on
behalf and for the account of a party authorized to operate lotteries and
other similar games pursuant to special legislation. The term “organizing of
lotteries and other similar games” shall mean acceptance of tickets, sale of
lots, payment of winnings, and other services directly related thereto, which
are provided by an agent of the lottery operator.
Section 42
Supply of Goods, with respect to which no Tax was Deducted
The supply of goods, which have been used exclusively for activities
exempt from the tax pursuant to Sections 28 through 41 above, without the
possibility to deduct the tax pursuant to Section 49 subsection 3 below, and
also the supply of goods, with respect to the acquisition of which no tax
may be deducted pursuant to Section 49 subsection 7a), b), c), and e) below,
shall be exempt from the tax. The exemption above shall apply also to any
supply of returnable bottles, upon acquisition of which no tax may be
deducted as provided in Section 49 subsection 7d), and also any further
supply of such returnable bottles.
Section 43
Tax Exemption with respect to Supply of Goods from this Country to
another Member State
(1) Supply of goods, which are dispatched or transported from this country
to another member State by or for the account of the seller or the buyer,
shall be exempt from the tax, provided that the buyer is identified for the tax
in another member State.
(2) Supply of a new means of transportation, which is dispatched or
transported from this country to another member State to the buyer by or for
the account of the seller or the buyer, shall be exempt from the tax.
(3) Supply of goods, which are liable to the excise tax, and which are
dispatched or transported from this country to another member State to the
buyer by or for the account of the seller or the buyer, shall be exempt from
21)
Act of the Slovak National Council 194/1990 Coll. (Lotteries and Other Similar Games Act,
as later amended).
46
the tax, provided that the buyer is a taxable party pursuant to the law of the
other member State and it is not identified for the tax, or the buyer is a legal
entity, which is not a taxable party pursuant to the law of the other member
State, and it is not identified for the tax, and also provided that the duty to
pay the excise tax arises to the buyer in the member State, in which the
dispatch or the transportation of the goods terminates.
(4) Relocation of goods owned by a taxable party from this country to
another member State for the purposes of its business (Section 8 subsection
4) shall be exempt from the tax, as long as that the supply of such goods to a
different party would be exempt from the tax pursuant to subsection 1
above.
(5) VAT payers shall submit evidence showing satisfaction the criteria of
exemption from the tax under subsections 1 through 4 above. VAT payers
shall submit, as a proof that goods were supplied to another member State, a
copy of the invoice, plus:
a) if the transportation of the goods is arranged by the supplier or the
customer through a third party, a transportation document or a different
dispatch document specifying the place of destination,
b) if goods are transported by the supplier, a written statement of receipt of
goods issued by the customer or a party authorized thereby,
c) if goods are transported by the customer, a written statement issued by
the customer or a party authorized thereby confirming that goods were
transported to another member State,
d) other documents, such as goods supply agreement, bill of delivery, a
proof of receipt of payment for the goods.
(6) The following supplies shall be exempt from the tax:
a) supply of goods and services to diplomatic missions, consular offices and
international organizations established in the territory of another member
State and to their employees, except for the supply of new means of
transportation (Section 11 subsection 12),
b) supply of goods and services to another member State for the armed
forces of a member State, which is a party to the North-Atlantic Treaty, to
be used by such armed forces or their civilian accompanying employees,
and to replenish their boarding facilities, provided that such armed forces
are not the armed forces of the State of destination of the supplies, and they
participate on joint defense efforts.
(7) VAT payers shall corroborate the exemption from the tax under
subsection 6 by submitting an official tax exemption form issued by the
relevant public authority of another member State, which shall be delivered
to the VAT payer by its customer.
Section 44
Tax Exemption with respect to Acquisition of Goods in this Country
from Another Member State
Acquisition of goods in this country from another member State shall be
exempt from the tax, provided that:
a) the supply of such goods by a VAT payer in this country would be
exempt from the tax,
b) the importation of such goods would be exempt from the tax, or
c) such goods are intended for immediate subsequent supply from this
country to another member State, or to the territory of a third State, and
such a supply is exempt from the tax, with the possibility to deduct the tax.
Section 45
Tax Exemption with respect to Trilateral Transactions
(1) The term “trilateral transaction” shall mean a transaction:
a) on which three parties participate, and which involves the supply of the
same goods, which are dispatched or transported directly from the first
supplier to the second customer from one member State to another member
State,
b) the participants to the transaction are identified for the tax in three
different member States,
c) the first customer is not identified for the tax in the member State of the
second customer, and it uses, with respect to the first customer and the
second customer, the same tax identification number,
d) the goods are dispatched or transported by the first supplier or the first
supplier, or by a third party for their account,
e) the second customer uses a tax identification number assigned by the
member State, in which the dispatch or the transportation of the goods
terminates, and
f) the second customer is a party obliged to pay the tax.
(2) If the criteria of a trilateral transaction under subsection 1 are satisfied,
the first customer shall not be obliged to pay the tax upon acquisition of
goods from another member State, and the acquisition of goods by such a
party shall be treated as taxed.
(3) Under trilateral transactions the first customer shall raise to the second
customer an invoice, which shall not include the amount of the tax, and
which shall indicate that there is a trilateral transaction.
(4) The records kept for the purpose of determination of the tax must make
clear:
a) with respect to the first customer, if it uses, for the trilateral transaction, a
tax identification number assigned in this country, the agreed upon
consideration for the supply of goods to the second customer, and the
denomination or name and address of the second customer,
b) with respect to the second customer, if it uses, for the trilateral
transaction, a tax identification number assigned in this country, the tax
base, the tax amount, and the denomination or the name and address of the
first customer.
Section 46
Exemption of Transportation Services from the Tax
(1) Transportation of goods to and from the islands, which constitute
autonomous regions Azores and Madeira, and also transportation of goods
among such islands, shall be exempt from the tax.
(2) Transportation of passengers in the territory of this country shall be
exempt from the tax, provided that such passengers are transported:
a) from this country to abroad,
b) from abroad to this country,
c) from a place abroad to a place abroad through this country,
d) between two places in this country as part of international airway or
water transportation.
(3) Transportation of luggage and a motor vehicle, which is accompanied by
transported passengers, and the supply of services related to the
transportation of passengers shall be exempt from the tax, if the
transportation of passengers as such is exempt from the tax pursuant to
subsection 2 above.
Section 47
Tax Exemption with respect to Exportation of Goods and Services
(1) The supply of goods, which are dispatched or transported by or for the
account of the seller to a place of destination within the territory of a third
State, shall be exempt from the tax.
(2) Also those supplies of goods shall be exempt from the tax, which are
dispatched or transported by or for the account of the buyer to a place of
destination within the territory of a third State, if the buyer does not have its
registered office, place of business, establishment, or domicile in this
country, except for supplies of goods, which the buyer transported for the
purpose of furnishing or supplying of fuel and food to trip boats, private
aircrafts, and any means of transportation for private use.
(3) The dispatch or the transportation of goods to the place of destination
within the territory of a third State pursuant to subsections 1 and 2 above
must be corroborated by the VAT payer by submitting a written customs
declaration on the release of goods into the customs regime “exportation”,
in which the customs authorities have confirmed the exit of the goods from
the territory of the European Communities, and by a proof of dispatch or
transportation of the goods. The VAT payer must have available a written
customs declaration confirming the release of goods into the customs
regime “exportation” not later than the last day of the sixth month after the
expiration of the tax period, in which a tax exemption has been claimed
with respect to exportation of goods.
(4) Supply of goods within a customs bonded warehouse authorized
pursuant to special legislation6) in transit areas of international airports and
harbors and onboard of aircrafts exclusively to individuals, who are to
immediately leave (or leave with a stop in another member State, as long as
during such a stop passengers are prevented from leaving the transit area)
the territory of the European Communities, shall be exempt from the tax.
The goods exempt from the tax may be sold to such passengers only after
verifying that their target airport or their target harbor is located in a third
State. A legal entity or an individual selling such goods must ensure that the
selling document shows the name and surname of the individual, the flight
or voyage number, the target airport or harbor of the buyer, brand of the
goods, and price of the goods.
(5) Processing operations on movable assets, which are imported from a
third State or acquired for the purpose of such processing operations in this
country, and which are dispatched or transported from the territory of the
European Communities by or for the account of the party, who provided
such services, or by or for the account of the buyer, who does not have any
registered office, place of business, establishment, or domicile in this
country, shall be exempt from the tax.
(6) Services, including transportation services and thereto related auxiliary
services (other than the services exempt from the tax pursuant to Sections
28 through 41 above), which are directly related to the exportation of goods
and with any goods under the customs measures referred to in Section 18
subsection 2 above, shall be exempt from the tax.
(7) Supply of fuel and food to vessels:
a) used for navigation at open sea for transportation of passengers against
consideration, or for trading, industrial, or fishing activities,
b) used for rescue operations and provision of aid at sea, or for shore
fishing, except for supply of food to vessels engaged in shore fishing,
c) which are military (combined nomenclature ex 8906 00 10), and which
leave this country and head for a foreign harbor or berth,
shall be exempt from the tax.
(8) Supply, repair, adjustment, maintenance, and leasing of sea vessels
referred to in subsection 7 a) and b) above, and also supply, repair,
maintenance, and leasing of furnishing (including fishing equipment), and
supply of other services strictly associated with sea vessels, shall be exempt
from the tax.
(9) Supply of fuel and food to aircrafts used by airway carriers engaged
mostly in international transportation against consideration shall be exempt
from the tax.
(10) Supply, repair, adjustment, maintenance, and leasing of aircrafts used
by airway carriers engaged mostly in international transportation against
consideration, and also supply, repair, maintenance, and leasing of
furnishing installed or used in such aircrafts, and supply of other services
necessary directly for such aircrafts and their cargo, shall be exempt from
the tax.
(11) Supply of gold to central banks shall be exempt from the tax.
(12) Arrangement of the supply of goods and services under subsections 1
through 11 above shall be exempt from the tax, provided that such supplies
are arranged on behalf and for the account of another party. In addition to
the above, also arrangement of supplies of goods and services made outside
the territory of the European Communities shall be exempt from the tax,
provided that such supplies are arranged on behalf and for the account of
another party. The tax exemption shall not apply to the arrangement of
tourism services, which are supplied in another member State.
Section 48
Tax Exemption with respect to Importation of Goods
(1) Importation of goods shall be exempt from the tax, as long as the supply
of such goods in this country by a VAT payer would be exempt from the
tax.
(2) Goods, which are released into the customs regime “free circulation with
exemption from the customs duty” pursuant to special legislation, 22) shall be
exempt from the tax, provided that such goods are:
a) petty shipments of goods of non-commercial nature, while as regards
importation of coffee or tea, the exemption above shall apply to:
1. 500 grams of coffee or 200 grams of coffee extract and essence,
2. 100 grams of tea or 40 grams of tea extract and essence,
b) shipments of minute value,
c) goods inside personal luggage of passengers,
d) personal property of individuals moving from a third State to the territory
of the European Communities,
e) goods imported at the occasion of celebration of marriage,
f) personal property acquired through inheritance,
g) equipment, study aids, and furnishing of households of pupils and
students,
h) relocation of business property from a third State to the territory of the
European Communities; the tax exemption shall not apply to any business
property, which is imported for the purpose of activities exempt from the
tax pursuant to Sections 28 through 41 above,
i) agricultural products,
j) seeds, fertilizers and products for the working of land and growing of
plants,
k) animals, biological and chemical substances intended for research, if they
are donated free of charge and are intended for establishments engaged in
education and scientific research,
l) medicines and drugs of human origin, and agents for the determination of
blood group and type of tissue,
m) pharmaceutical products used at international sporting events,
n) goods for charity and philanthropic organizations,
o) goods imported in favor of victims of a natural disaster,
p) badges of honor and prizes, gifts donated as part of international relations
and goods intended for State officials,
r) samples of goods of minute value,
s) advertising printed matters and advertising objects,
t) goods used at or consumed during an exhibition or a similar event,
u) goods imported for testing, analysis, or trials,
22)
Council Regulation (EEC) 918/83 from March 28, 1983 providing a system of exemption
from the customs duty within the Communities (Official Bulletin of the European Union L 105
from April 23, 1983), as later amended.
v) shipments intended for parties having jurisdiction over protection of
author’s rights, industrial property, and technical standardization,
w) tourism promotion materials,
x) various documents and items,
y) auxiliary materials, which are used for storage and protection of goods
during transportation, where included in the tax base of imported goods,
z) litter, fodder, and water for animals during their transportation,
za) fuels and lubricants in passenger motor vehicles and special containers,
zb) goods intended for development, maintenance, or decoration of
monuments or cemeteries of war victims,
zc) coffins, urns and decorative funeral objects.
(3) The importation of goods, which are dispatched or transported from a
third State, and the dispatch or transportation of which terminates in another
member State, shall be exempt from the tax on condition that with respect to
the importer (Section 69 subsection 8 below) the supply of such goods from
this country to another member State is exempt from the tax pursuant to
Section 43 subsections 1 through 4 above.
(4) Re-importation of goods in the same condition, in which they were
exported by the party, which exported the same, shall be exempt from the
tax, as long as it is exempt from the customs duty.
(5) Importation of goods, which are exempt from customs duties if imported
by persons enjoying privileges and immunities pursuant to the international
law,23) or by international organizations24) and their employees, shall be
exempt from the tax.
(6) Importation of goods by armed forces of another State, which is a party
to the North-Atlantic Treaty or which participates on the Partnership for
Peace, and other States, to be used by such armed forces or their
accompanying civilian employees, including goods intended to replenish
boarding facilities of such armed forces participating on joint defense
efforts, shall be exempt from the tax.
(7) Gold imported by the National Bank of Slovakia shall be exempt from
the tax.
(8) Also any services related to the imported goods shall be exempt from
23)
e.g. Decree of the Ministry of Foreign Affairs of the Slovak Republic 157/1964 Coll.
(Vienna Convention on Diplomatic Relations)
Decree of the Ministry of Foreign Affairs of the Slovak Republic 32/1969 Coll. (Vienna
Convention on Consular Relations)
24)
e.g. Decree of the Ministry of Foreign Affairs of the Slovak Republic 21/1968 Coll.
(Convention on Privileges and Immunities of the International Trade Union Organizations)
the tax, as long as the value of such services is included in the tax base
pursuant to Section 24.
(9) Any importation of gas through the natural gas distribution system and
any importation of power shall be exempt from the tax.
Deduction of the Tax
Section 49
Deduction of the Tax by VAT Payers
(1) The right to deduct the tax on goods or services shall arise to VAT
payers on the date, on which a tax liability arises with respect to such goods
or services.
(2) VAT payers shall be free to deduct from the tax payable thereby the tax
on goods and services, which they use for the purpose of their business as
VAT payers, unless otherwise provided in subsections 3 and 7 below. A
VAT payer may deduct the tax if the tax is:
a) charged to the VAT payer by another VAT payer in this country with
respect to goods and services, which are or should be supplied to the VAT
payer,
b) charged thereby with respect to services and goods supplied with their
installation or assembly by or for the account for the supplier, with respect
to which it is obliged to pay the tax pursuant to Section 69 subsections 2
through 4 below, and charged thereby with respect to goods, on which it
must charge the tax pursuant to Section 69 subsections 7 and 9 below,
c) charged thereby with respect to acquisition of goods in this country from
another member State pursuant to Sections 11 and 11a above,
d) paid to the tax administration in this country upon importation of goods.
(3) The VAT payer shall not be allowed to deduct the tax as provided in
subsection 2 above with respect to those goods and services, which are
exempt from the tax pursuant to Sections 28 through 41 above, except for
insurance services under Section 37 above and financial services under
Section 39 above provided to a customer not having its registered office,
place of business, establishment, or domicile in the territory of the European
Communities, or if such services are directly related to the exportation of
goods outside the territory of the European Communities.
(4) If a VAT payer uses goods and services to supply goods and services,
with respect to which it may deduct the tax pursuant to subsection 3 above,
and, at the same time, to supply goods and services, with respect to which
no tax may be deducted, it shall follow the provisions of Section 50 below
to calculate the prorated tax, which it may deduct.
(5) A VAT payer, who acquires tangible assets, which are to be depreciated
pursuant to special legislation, 26) and who expects, upon acquisition of such
assets, that they would be used for the conduct of its business and also for
purposes other than its business, may decide not to deduct that portion of
the tax, which corresponds to the use of such tangible assets for a purpose
other than business. If the VAT payer decides not to deduct that portion of
the tax, which corresponds to the use of such tangible assets for a purpose
other than business, the use of the tangible assets for a purpose other than
business to the extent above shall not be treated as supply of goods against
consideration (Section 8 subsection 3 above), or supply of services against
consideration (Section 9 subsection 2 above). If the VAT payer uses
received services and acquired tangible assets (other than the tangible
assets, which are to be depreciated pursuant to special legislation,26)) for
purposes of its own business and also for purposes other than its business,
the tax shall be deducted only to the extent corresponding to the use of such
items for its business. The provisions of subsection 4 above shall thereby
not be affected.
(6) VAT payer shall be allowed to deduct the tax also in cases, in which
they uses the goods and the services to conduct business abroad, if such tax
were deductible if the business were conducted in this country.
(7) VAT payers shall not be allowed to deduct the tax with respect to:
a) purchase and leasing of passenger cars; the term “passenger car” shall
mean, for the purposes of this Act, a motor vehicle registered in the M 1
category,25)
b) purchase of accessories of passenger cars, including their installation; the
term “accessories of passenger cars” shall mean, for the purposes of this
Act, electric control of windows, central lock, air condition system, car
radio, car radio with a player (MC/CD), player (MC/CD), loudspeakers,
aerial, alarm and security devices, airbag, roof window, antiblocking device,
c) purchase of goods and services for the purpose of entertainment and fun,
d) purchase of returnable bottles, except for the bottles, which are sold from
this country to another member State, or exported to the territory of a third
State (Section 47),
e) transitory items referred to in Section 22 subsection 3 above.
25)
Decree of the Ministry of Transportation, Posts and Telecommunications of the Slovak
Republic 116/1997 Coll. (Terms and Conditions of Road Traffic of Vehicles, as later
amended).
(8) A VAT payer, who purchases passenger cars for the purposes of their
further resale or leasing, and the business of whom includes purchase and
sale of passenger cars and leasing of passenger cars, shall be allowed to
deduct the tax upon the purchase thereof, and also upon purchase of their
accessories, including their installation.
(9) If the VAT payer uses a passenger car for a purpose other than the one
specified in subsection 8 above, it shall be obliged to pay the tax previously
deducted thereby. The payment shall be made in the tax period, in which the
passenger car is used for a different purpose for the first time; if the
passenger car is depreciated pursuant to special legislation, 26) the VAT
payer shall reduce the tax payment by a prorated part corresponding to the
depreciation charges.
(10) If a business is conducted following the issue of a bankruptcy order,
the VAT payer shall be free to deduct the tax only with respect to those
goods and services, which are used for the conduct of the business; the VAT
payer shall not be allowed to deduct the tax with respect to those goods and
services, which are used to maintain and administer the bankruptcy estate,
nor with respect to those goods and services, which constitute the fees of the
bankruptcy receiver and are payable out of the bankruptcy estate.
Section 50
Prorated Deduction of the Tax
(1) The prorated tax, which may be deducted pursuant to Section 49
subsection 4 above, shall be calculated by VAT payers by multiplying the
tax by a coefficient calculated as provided in subsection 2 below and
rounded up to two decimal places.
(2) The coefficient shall be calculated as follows: revenues (income), net of
the tax, from the sale of those goods and services during the calendar year,
with respect to which the tax may be deducted, divided by the revenues
(income), net of the tax, from the sale of all goods and services during the
calendar year. At the calculation of the coefficient above, the VAT payer
shall exclude, both from the numerator and the denominator, the following
revenues (income):
a) sale of enterprise or its part constituting a separate branch,
b) sale of property, which the VAT payer used to conduct its business,
other than stocks,
c) financial services exempt from the tax pursuant to Section 39 above, as
26)
Section 22 of the Act 595/2003 Coll. (Income Taxes Act, as later amended)
 long as such services were provided by the VAT payer on an
occasional basis,
d) occasional transfer and tenancy of immovable assets,
e) sale of returnable bottles, other than those, which are sold from this
country to another member State or exported to the territory of a third
State.
(3) During the individual tax periods within the calendar year, VAT payers
shall be using the coefficients from the previous calendar year. If no
coefficient from the previous calendar year may be used, the VAT payer
shall determine the coefficient for the current calendar year through an
estimate, taking into account the nature of its business, subject to an
approval of the tax administration.
(4) After the end of the calendar year, the VAT payer shall calculate,
applying the method specified in subsection 2 above, the coefficient using
the figures for the concluded calendar year, and it shall calculate the
deductible tax for such calendar year. The difference between the tax
deducted during the individual tax periods and the tax calculated as
provided above, shall be settled by the VAT payer in the last tax period of
the calendar year to the debit or to the credit of the State budget. Also those
VAT payers shall proceed as provided above, who became or ceased to be
VAT payers in the course of the calendar year, for that part of the calendar
year, in which they had the status of VAT payers.
(5) If the accounting period of the VAT payer is a fiscal year, for the
purposes of subsection 2 through 4 above the term “calendar year” shall
mean the fiscal year of the VAT payer.
Section 51
Exercise of the Right to Deduct the Tax
(1) The right to deduct the tax as provided in Section 49 above may be
exercised by the VAT payer, provided that:
a) as regards the deduction of the tax pursuant to Section 49 subsection 2a)
above, the VAT payer holds an invoice raised by a VAT payer pursuant to
Section 71 below,
b) as regards the deduction of the tax pursuant to Section 49 subsection 2b)
above, the tax is shown in the records under Section 70 below,
c) as regards the deduction of the tax pursuant to Section 49 subsection 2c)
above, the VAT payer holds an invoice raised by a supplier from another
member State, or, if goods owned by the VAT payer are relocated from
another member State to this country, it holds a proof of relocation of such
goods,
d) as regards the deduction of the tax pursuant to Section 49 subsection 2d)
above, the VAT payer holds an importation document confirmed by
customs authorities, in which the VAT payer appears as beneficiary or
importer.
(2) The VAT payer shall deduct the tax pursuant to Section 49 subsection
2a), c), or d) in the tax period, in which the right to the deduction of the tax
arises, or in the first tax period following the one, in which the right to the
deduction f the tax arises, as long as it has available, by the last day of the
term prescribed for the filing of a tax return for the period, in which the
right to the deduction of the tax arises, the document referred to in
subsection 1a), c), or d) above. If by the last day of the term prescribed for
the filing of a tax return the VAT payer does not have available the
document referred to in subsection 1a), c), or d) above, it shall deduct the
tax in the tax period, in which it receives the document referred to in
subsection 1a), c), or d) above. The VAT payer shall deduct the tax pursuant
to Section 49 subsection 2b) in the tax period, in which it discloses the tax
in the records referred to in Section 70 below.
(3) The VAT payer shall deduct the tax as follows: it shall deduct from the
aggregate tax payable for the relevant tax period the aggregate tax
deductible for such a tax period.
Section 52
Deduction of Tax with respect to Supply of a New Means of
Transportation
The party, who supplies, on an occasional basis, a new means of
transportation from this country to another member State, shall be entitled,
at the time of supply of such a new means of transportation, to deduct the
tax included in the purchase price or the tax paid upon importation or
acquisition of the new means of transportation in this country from another
member State, up to the amount, which shall not exceed the tax, which
would be payable by such a party if it were obliged to pay the tax upon
supply of a new means of transportation from this country to another
member State. The right to deduct the tax may be exercised only with
respect to the month, during which the new means of transportation is
supplied.
Section 53
Correction of the Deducted Tax
(1) If the tax base is corrected as provided in Section 25 above, with a
consequent reduction of the tax base, the VAT payer, who deducted the tax,
shall be obliged to correct the tax deducted thereby. The correction of the
deducted tax shall be made in the tax period, in which the VAT payer
receives a tax base correction document.
(2) If the tax base is corrected as provided in Section 25 above, with a
consequent increase of the tax base, the VAT payer, who deducted the tax,
shall be entitled to correct the tax deducted thereby. The correction of the
deducted tax shall be made in the tax period, in which the VAT payer
receives a tax base correction document.
(3) If the tax paid upon importation of goods is subsequently refunded in
full or partially pursuant to the customs legislation, the VAT payer shall be
obliged to correct the tax so deducted. The correction of the deducted tax
shall be made in the tax period, in which the customs authorities refund the
tax.
(4) If the tax paid upon importation of goods is subsequently increased
pursuant to the customs legislation, the VAT payer may correct the tax so
deducted. The correction of the deducted tax shall be made in the tax
period, in which the increased tax is paid to the customs authorities.
(5) If there is a theft of any goods, with respect to which the tax was
deducted by a VAT payer, the VAT payer shall be obliged to pay the tax in
the amount previously deducted thereby; if the goods are depreciated
pursuant to special legislation, 26) the VAT payer shall reduce the payment of
the tax by a prorated part corresponding to the depreciation charges. If items
leased with a purchase option are stolen, the VAT payer shall pay the tax
reduced by any tax, which has already been paid with respect to such items,
up to the deducted tax. The VAT payer shall pay the tax for the tax period,
in which the theft is found out thereby.
Section 54
Adjustment of the Tax Deducted with respect to Fixed Assets
(1) A VAT payer shall adjust the deducted tax if following the tax period, in
which it acquired fixed assets or produced the same at its own expense, it
changes the use of such fixed assets.
(2) The term “fixed assets” shall mean, for the purposes of this Act:
a) movable assets, the acquisition cost (net of the tax) or the production cost
of which is equal to 100 000 Sk or more, and the useful life of which is
longer than one year,
b) buildings, building land, apartments and non-residential premises,
c) additional floors, extensions of buildings and structural adjustments of
buildings, apartments and non-residential premises, which require
obtainment of a building permit pursuant to special legislation.27)
(3) The term “change of use of fixed assets” shall mean a situation, in which
a VAT payer:
a) uses fixed assets, with respect to which tax has been deducted, to supply
goods and services without entitlement to deduct the tax, or to supply goods
and services giving entitlement to deduct the tax on a prorated basis,
b) uses fixed assets, with respect to which no tax could have been deducted,
to supply goods and services giving entitlement to deduct the tax or to
supply goods and services giving entitlement to deduct the tax on a prorated
basis,
c) uses fixed assets, with respect to which the tax has been deducted on a
prorated basis, to supply goods and services giving entitlement to deduct the
tax, or to supply goods and services without entitlement to deduct the tax;
there shall be change of use of fixed assets, with respect to which the VAT
payer has deducted the tax on a prorated basis, if the yearly coefficient
(Section 50 subsection 4) changes by more than 0,10.
(4) If there is a change of use of fixed assets as provided in subsection 1
above, the deducted tax must be adjusted within five calendar years after the
year, in which the VAT payer acquired such fixed assets or produced the
same at its own expense, except for any fixed assets referred to in
subsection 2b) and c) above, with respect to which the adjustment must be
made within ten years. The term for the adjustment of the deducted tax
starts in the year, in which the fixed assets are used for the first time. If the
VAT payer supplies fixed assets referred to in subsection 2b) and c) prior to
their use, and changes the purpose of their use, it shall adjust the deducted
tax in the calendar year, in which it supplies the fixed assets.
(5) The VAT payer shall adjust the deducted tax in the last tax period of the
calendar year, in which the use of the fixed assets is changed. The VAT
payer shall proceed pursuant to Annex 1 hereto. For the purposes of
calculation of the adjustment of the tax deducted with respect to fixed
assets, any tax, which cannot be deducted, shall be treated as a tax
deduction equal to 0.
(6) The VAT payer shall not proceed to any adjustment of the deducted tax
if the absolute value reflecting the change of the use of fixed assets is 0,10
or lower. The value reflecting the change of the use of fixed assets shall be
27)
Section 76 of the Act 50/1976 Coll., as later amended.
equal to a difference between A and B under Annex 1 hereto.
(7) If in the course of the term prescribed for the adjustment of the deducted
tax the VAT payer supplies fixed assets and charges the tax, such fixed
assets shall be treated, until the expiration of the term prescribed for the
adjustment of the deducted tax, as fixed assets used for business purposes,
giving entitlement to the deduction of the tax. If in the course of the term
prescribed for the adjustment of the deducted tax the VAT payer supplies
fixed assets exempt from the tax, such fixed assets shall be treated, until the
expiration of the term prescribed for the adjustment of the deducted tax, as
fixed assets used for business purposes with the exemption from the tax.
(8) If the accounting period of the VAT payer is a fiscal year, for the
purposes of subsections 4 and 5 above the term “calendar year” shall mean
the fiscal year of the VAT payer.
Section 55
Deduction of the Tax upon Registration of VAT Payer
(1) A party, who becomes a VAT payer, shall be free to deduct the tax
pertinent to any assets, which it acquired prior to the date, on which it
became a VAT payer, provided that such assets were not included among
tax expenses pursuant to special legislatoin27a) during the calendar years
prior to the one, in which it became a VAT payer, other than stocks. As
regards assets, which are to be depreciated pursuant to special legislation, 26)
the VAT payer shall reduce the tax by a prorated portion corresponding to
depreciation charges. A VAT payer, who is not an accounting unit, shall
proceed, at the reduction of the deductible tax, as if it were an accounting
unit. VAT payer shall only be allowed to deduct the tax if they use the
relevant assets to supply goods and services as VAT payers.
(2) VAT payers shall be allowed to deduct the tax pursuant to subsection 1
above to the extent and subject to the provisions of Sections 49 through 51
above.
Refund of Tax Included in Prices of Goods and Services
Refund of Tax to Non-Residents
Section 56
(1) A non-resident party, who is not a VAT payer under this Act, shall be
entitled to a refund of the tax charged on movable assets and services
27a)
Act 595/2003 Coll., as later amended
supplied to such non-resident party by a VAT payer in this country, and the
tax, which such non-resident party paid in this country upon importation of
goods, subject to the provisions of subsection 2 and Sections 57 and 58
below.
(2) The non-resident party shall be entitled to a refund of the tax, if:
a) it is identified for the tax or a similar general excise tax in the State, in
which it has its registered office, establishment, or domicile,
b) during the period, with respect to which a tax refund application is filed,
the non-resident party did not have its registered office, place of business,
establishment, or domicile in this country,
c) during the period, with respect to which a tax refund application is filed,
the non-resident party did not supply any goods or services in this country,
except for:
1. transportation services, which are exempt from the tax pursuant to
Section 46 above,
2. transportation and thereto related auxiliary services, which are
exempt from the tax pursuant to Section 47 subsection 6 and
Section 48 subsection 8 above,
3. services and goods supplied with their installation or assembly, if
the tax is payable by the beneficiary (Section 69 subsections 2
through 4),
4. supply of natural gas and power, if the tax is payable by a VAT
payer or a person registered for the tax pursuant to Section 7 above
(Section 69 subsection 9),
5. supply of goods from this country into another member State,
which goods were imported from a third country, as long as of the
non-resident party acts through a tax agent pursuant to Section 69a
below,
6. supply of goods as part of a trilateral transaction mentioned in
Section 45 above, on which the non-resident party is involved as
first customer.
d) the goods or the services were purchased in this country, or the goods
were imported for the purposes of its own business conducted abroad,
provided that such tax could have been deducted if its business were
conducted in this country.
(3) The non-resident party shall not be entitled to the refund of the tax
pursuant to subsection 1 above with respect to any goods, which are
dispatched or transported thereby or for its account from this country, an d
the supply of which is or may be exempt from the tax pursuant to Section
43 or pursuant to Section 47 subsection 2 above. As regards tourism
services, non-resident parties following a special tax regime applicable to
travel agencies, shall not be entitled to a refund of the tax.
Section 57
(1) Non-resident parties shall claim refund of the tax by filing tax refund
requests with the Tax Office Bratislava I using a form attached as Annex 2
hereto. The tax refund request may be filed by a non-resident party only if
the aggregate tax paid with respect to goods and services exceeds 1 000 Sk
in the calendar year. The tax refund request must be filed not later than six
months after the last day of the calendar year, in which the tax is charged on
goods or services, or in which the tax is paid upon importation of goods. A
tax refund request may be filed by a non-resident party prior to the last day
of the calendar year for a period shorter than the calendar year, while such a
request must refer to a period of not less than three calendar months of that
calendar year, and the amount of the tax charged for goods and services
during such a period must be not less than 8 000 Sk. If a non-resident party
files, during the calendar year, a tax refund request for a period shorter than
the calendar year, after the last day of the calendar year it shall be free to
file a request of refund of the tax not included in the previous requests filed
throughout that calendar year.
(2) Attached to the tax refund request the non-resident party must submit:
a) an original invoice raised by a VAT payer, specifying the amount of the
tax in Slovak Crowns. As regards importation of goods, the non-resident
party shall submit the relevant importation document and a proof of
payment of the tax,
b) a certificate issued by the tax office of the State, in which the non-
resident party has its registered office, establishment, or domicile,
confirming that the non-resident party is identified for the tax or a similar
general excise tax. Such a certificate shall not be older than one year. For a
form of the certificate above see Annex 3 hereto.
(3) In the tax refund request the non-resident party must:
a) confirm to satisfy the criteria of Section 56 subsection 2,
b) confirm that the data appearing in the tax refund request are true,
c) undertake to surrender any tax, which might be unlawfully refunded
thereto.
Section 58
(1) The Tax Office Bratislava I shall take a decision concerning the tax
refund request within six months after the date of its filing. If the non-
resident party files a tax refund request for a period shorter than the
calendar year without satisfying the criteria prescribed for the filing of a
request for a period shorter than the calendar year, the Tax Office Bratislava
I shall take a decision concerning the tax refund request within six months
after the last day of the calendar year, in which the filing is made. Any
invoices and importation documents attached to the tax refund request shall
be sealed by an official seal of the Tax Office Bratislava I and given back to
the non-resident party. As regards non-residents, who have their registered
offices, places of business, establishment, or domiciles in another member
State, invoices and importation documents shall be returned thereto within
30 days after the date of their submittal.
(2) If the Tax Office decides to refund the tax, the tax shall be refunded by
the term, within which a decision should be taken pursuant to subsection 1
above. The tax shall be refunded in Slovak Crowns by a transfer to a bank
account opened with a bank in this country, or, at the expense of the non-
resident party, by a transfer to a bank account opened with a bank abroad.
The tax may be refunded also through an agent of the non-resident party,
provided that the agent submits to the Tax Office a power of attorney
authorizing it to represent the non-resident party.
(3) If the Tax Office Bratislava I subsequently finds out that the tax was
refunded based on false data, it may request the non-resident party to
surrender any tax unlawfully refunded thereto, and to inflict a fine of 50 %
of the tax, which was unlawfully refunded. If the non-resident party fails to
surrender any tax unlawfully refunded thereto, the Tax Office Bratislava I
may refuse any further requests of refund of the tax for the term of two
calendar years after the filing of the tax refund request containing false data.
(4) The entitlement to a refund of the tax shall not inure to the benefit of
non-resident parties from third States, if the State, in which such non-
resident parties have their registered offices, establishments or domiciles,
does not grant the privilege of refund of the tax to taxable parties, who are
VAT payers pursuant to this Act.
Refund of Tax to Travelers upon Exportation of Goods
Section 59
(1) Individuals without permanent or temporary residence in the territory of
the European Communities, who as travelers export, from the territory of
the European Communities, goods of non-commercial nature inside their
personal luggage (hereinafter referred to only as “travelers”), may request a
refund of the tax paid as part of the price of goods exported thereby, which
were purchased in this country from a VAT payer, with the exception of
fuel.
(2) The term “permanent residence and temporary residence” shall mean,
for the purposes of subsection 1 above, the place indicated in the passport.
If no such a place is indicated in the passport, the traveler shall submit a
proof of his/her residence by submitting another reliable document.
(3) A traveler may request a refund of the tax if:
a) the aggregate value (inclusive of the tax) of the exported goods purchased
from a single VAT payer during any single day is higher than 5 000 Sk,
b) the traveler holds a proof of purchase issued by a VAT payer,
c) goods are exported not later than three months after the last day of the
month, in which they are purchased,
d) the exportation of the goods is confirmed by the Customs Office of the
member State, in which the goods will leave the territory of the European
Communities, using a form, which will be issued by the Ministry of Finance
of the Slovak Republic (hereinafter referred to only as “tax refund form”).
(4) The refund of the tax shall be requested from the VAT payer, which sold
the goods, or an agent authorized by the VAT payer.
(5) The entitlement to the refund of the tax shall be extinguished if the VAT
payer or its agent are not submitted the documents under subsection 3 above
within six months after the last day of the month, in which the goods are
sold.
Section 60
(1) If so requested, at the time of sale, VAT payers may issue a tax refund
form containing the following details:
a) its business name and its tax identification number,
b) date of sale,
c) description and quantity of the goods, which are sold,
d) selling price (inclusive of the tax), tax rate, and tax amount,
e) name, surname, and residence of the traveler.
(2) After a check of the entitlement to the refund of the tax (Section 59
subsection 3 through 5), the tax shall be refunded against the submittal of a
proof of purchase and a tax request form, in which the exportation of the
goods is confirmed by the Customs Office.
(3) Any tax refunded pursuant to subsection 2 above shall be specified by
VAT payers in their tax returns for the tax period, in which the refund was
made. VAT payers shall keep records of the tax so refunded by the
individual tax periods. Such records shall contain the serial numbers of the
tax refund forms, and the amounts of the tax.
(4) Tax refund forms shall be kept by VAT payers for the term of ten years
after the last day of the calendar year, in which the tax refund was claimed
in their tax returns.
Refund of Tax to Persons Enjoying Privileges and Immunities under
International Law, Tax Exemptions
Section 61
(1) Residents of other countries, who enjoy privileges and immunities
pursuant to international law, 23) and international organizations24) and their
employees (hereinafter referred to only as “non-resident representatives”)
shall be entitled to a refund of the tax paid as part of the prices of goods and
services intended for their consumption.
(2) The term “non –resident representative” shall mean:
a) a diplomatic mission or a consular authority with its office in the territory
of the Slovak Republic, with the exception of a consular authority
conducted by an honorary consul,
b) a diplomatic mission or a consular authority accredited for the Slovak
Republic with its office outside of the territory of the Slovak Republic, with
the exception of a consular authority conducted by an honorary consul,
c) an international organization or a regional office of an international
organization (hereinafter referred to only as “international organization”)
established under international treaties,
d) a diplomatic representative of a mission, who is not a citizen of the
Slovak Republic, and who does not have a permanent residence in the
Slovak Republic,
e) a consular officer, who is not a citizen of the Slovak Republic, and who
does not have a permanent residence in the Slovak Republic, with the
exception of a honorary consul,
f) a member of the administrative personnel and technical personnel of a
mission, who is not a citizen of the Slovak Republic, and who does not have
a permanent residence in the Slovak Republic,
g) a consular employee, who is not a citizen of the Slovak Republic, and
who does not have a permanent residence in the Slovak Republic, with the
exception of an employee of a consular authority conducted by a honorary
consul,
h) an employee of an international organization, who is not a citizen of the
Slovak Republic, and who does not have a permanent residence in the
Slovak Republic, but who has been permanently assigned to carry out an
official engagement in the Slovak Republic.
(3) The tax shall be refunded only to representatives of those States, which
refund the tax, or which grant similar privileges to the citizens of the Slovak
Republic. If another State does not refund the tax or does not provide
similar privileges to the citizens of the Slovak Republic to the extent
granted by the Slovak Republic, the non-resident representatives from such
a State will only be granted tax refunds up to the extent granted by such a
State to the citizens of the Slovak Republic. If another State grants the
refund of the tax or similar privileges to the citizens of the Slovak Republic
to a higher extent than the extent granted by the Slovak Republic, the non-
resident representatives from such a State will be granted tax refunds to the
extent granted by such a State to the Slovak citizens. The reciprocity under
this subsection shall not apply to international organizations and their
employees.
(4) Non-resident representatives referred to in subsection 2a) above shall be
refunded the tax paid as part of prices of goods and services in a maximum
amount of 3 000 000 Sk per calendar year. The limit above shall not include
any tax paid as part of prices of cars, fuel, structures, and construction
works.
(5) Non-resident representatives referred to in subsection 2c) above shall be
refunded the tax paid as part of prices of goods and services in a maximum
amount of 3 000 000 Sk per calendar year. The limit above shall not include
any tax paid as part of prices of cars and fuel.
(6) Non-resident representatives under subsection 2a) and c) above shall be
refunded the tax paid:
a) as part of the price of one passenger car per each accredited member or
officer within two years,
b) as part of the prices of not more than three commercial cars within two
years, including the tax paid as part of the prices of fuel,
c) as part of the prices of fuel per one passenger car to the extent of not
more than 4 000 liters per year.
(7) Non-resident representatives referred to in subsection 2d) through g)
above, whose diplomatic mission or consular authority have their registered
office on the territory of the Slovak Republic, shall be refunded the tax paid
as part of the price of goods and services intended for personal consumption
(other than passenger cars and fuels) in the following maximum amount per
one calendar year:
a) 100 000 Sk for the head of the mission,
b) 100 000 Sk for the head of the consular office,
c) 80 000 Sk for a member of the diplomatic personnel,
d) 60 000 Sk for a member of the administrative and technical personnel.
(8) Non-resident representatives referred to in subsection 2d) and e) above,
whose diplomatic mission or consular authority have their registered office
within the territory of the Slovak Republic, shall be refunded the tax paid as
part of the price of two passenger cars within any two years and the tax paid
as part of the price of 3 200 liters of fuel per year. Non-resident
representatives referred to in subsection 2f) and g) above, whose diplomatic
mission or consular authority have their registered office within the territory
of the Slovak Republic, shall be refunded the tax paid as part of the price of
one passenger car within any two years and the tax paid as part of the price
of 3 200 liters of fuel per year.
(9) Non-resident representatives referred to in subsection 2b) shall be
refunded the tax paid as part of the price of goods and services up to the
maximum amount of 250 000 Sk per calendar year.
(10) Non-resident representatives referred to in subsection 2d) through g)
above, whose diplomatic mission or consular authority have their registered
office outside the territory of the Slovak Republic, shall be refunded the tax
paid as part of the price of goods and services intended for personal
consumption (other than passenger cars) in the following maximum amount
per one calendar year:
a) 50 000 Sk for the head of the mission,
b) 50 000 Sk for the head of the consular office,
c) 30 000 Sk for a member of the diplomatic personnel,
d) 15 000 Sk for a member of the administrative and technical personnel.
(11) Non-resident representatives referred to in subsection 2h) above shall
be refunded the tax paid as part of the price of goods and services intended
for personal consumption (other than passenger cars and fuel) in the
maximum amount of 60 000 Sk per calendar year.
(12) Non-resident representatives referred to in subsection 2h) above shall
be refunded the tax paid as part of the price of one passenger car for their
personal consumption within any two years and the tax paid as part of the
price of 3 200 liters of fuel per year.
(13) If within two years after the registration of passenger cars or
commercial cars with their plate numbers containing EE or ZZ, with respect
to which the tax has been refunded pursuant to subsections 6, 8 and 12
above, such cars are destroyed or stolen, the non-resident representatives
shall be refunded the tax paid as part of the price of another passenger or
commercial car. If prior to the second anniversary of registration of the car
under sentence one, with respect to which the refund has been claimed, the
non-resident representative sells or donates the car, he/she shall be obliged
to surrender any tax previously refunded thereto. The above shall not apply
if the non-resident representative sells or donates the car to another non-
resident representative. If the non-resident representative under subsection
2d) through h), who claimed a refund of the tax paid as part of the price of a
passenger car, concludes his/her mission in the Slovak Republic prior to the
second anniversary of registration of such a car, he/she shall refund a
prorated part of the tax for the period up to the second anniversary.
(14) Non-resident representatives under subsection 2a) shall be refunded the
tax paid upon supply of a structure and construction works, as long as the
price (inclusive of the tax) exceeds 100 000 Sk. If the price (inclusive of the
tax) exceeds 100 000 Sk, the tax shall only be refunded if the seconding
State confirms to the Ministry of Foreign Affairs of the Slovak Republic
that the tax refund or a similar privilege is granted to the same extent to
Slovak diplomatic missions and consular offices.
(15) The supply of goods to non-resident representatives in customs-bonded
warehouses authorized pursuant to special legislation, 6) shall be exempt
from the tax. The tax exemption shall be granted up to the extent of refund
of the tax pursuant to subsections 4, 5, 7, 9, 10 and 11 above, while the
claim to the refund shall be reduced accordingly. The Ministry of Finance
of the Slovak Republic shall issue an ordinance, which shall be promulgated
in the Slovak Collection of Laws, and which shall define details concerning
exemption from the tax and refund of the tax.
Section 62
(1) Non-resident representatives shall claim a refund of the tax by filing a
tax refund request with the Tax Office Bratislava I using a form, which is
attached as Annex 4 hereto. Attached to the tax refund request filed by a
non-resident representative there shall be a certificate of the Ministry of
Foreign Affairs of the Slovak Republic confirming the compliance with the
criterion of reciprocity under Section 61 subsection 3 above. Tax refund
requests shall be filed for any calendar quarter not later than the 30 th day
after the last day of such calendar quarter.
(2) Attached to the tax refund request, non-resident representatives shall
submit an original of the invoice or a different proof of purchase of goods or
services from a VAT payer, which must indicate the amount of the tax in
Slovak Crowns and confirm the payment of the tax. If the country, which
sent the non-resident representative pursuant to Section 61 subsection 2a)
makes it possible to refund the tax against submittal of a copy of invoice or
another proof of purchase of goods or services from a VAT payer, such a
non-resident representative may attach to the request of refund of the tax,
instead of original invoice or another proof of purchase of goods or services
from a VAT payer, only a copy of such documents authenticated by the
chief of the mission or a chief of the consulate.
(3) A non-resident representative may only request a refund of the tax if the
aggregate price (inclusive of the tax) appearing on a single proof of
purchase of goods or services (other than fuel) is at least 1 000 Sk. If
another State makes the refund of the tax to the citizens of the Slovak
Republic conditional upon submittal of a proof of purchase of goods or
services for the aggregate price higher than 1 000 Sk, the non-resident
representative of such a State may request a refund of the tax against
submittal of a document showing the aggregate purchase price at least in the
amount determined by such another State.
(4) The Tax Office Bratislava I shall attach an official seal to all the
invoices and other proofs of purchase of goods and services attached to the
tax refund request, and it shall return the same to non-resident
representatives not later than 60 days after the date of filing of the tax
refund request for the relevant calendar quarter.
(5) The Tax Office Bratislava I shall refund the tax to non-resident
representatives by a transfer to their bank accounts opened with a bank in
the Slovak Republic within 60 days after the date of filing of the tax refund
request for the relevant calendar quarter.
(6) The claim to the refund of the tax must be made by non-resident
representatives not later than the calendar quarter following the one, in
which the goods or the services were supplied, otherwise such a claim shall
be extinguished.
Section 63
Refund of Tax to Armed Forces
(1) Armed forces of another State, which is a party to the North-Atlantic
Treaty, or which participates on the Partnership for Peace, shall be entitled
to a refund of the tax paid as part of prices of fuel, oils and lubricants for
service vehicles, aircrafts and vessels of such armed forces or their
accompanying civilian employees, and also foodstuffs and boarding
services for their boarding facilities, as long as such armed forces
participate on joint defense efforts.
(2) Armed forces of other States shall request a refund of the tax from the
Tax Office Bratislava I through the Ministry of Defense of the Slovak
Republic. Attached to the tax refund request there must be proofs of
purchase of goods and services specifying the amount of the tax in Slovak
Crowns.
Section 64
Refund of Tax to Not-for-Profit Organizations Providing Services of
General Utility, and to the Slovak Red Cross
(1) Not-for-profit organizations providing services of general utility28) and
the Slovak Red Cross may request a refund of the tax paid as part of the
price of goods exported thereby outside the territory of the European
Communities for humanitarian, charity, or education activities.
(2) Not-for-profit organizations providing services of general utility and the
Slovak Red Cross shall claim a refund of the tax by filing a request with the
Tax Office Bratislava I. Attached to the request there must be:
a) a proof of purchase of goods from a VAT payer specifying the amount of
the tax in Slovak Crowns, and confirming the payment of the tax,
b) a written customs declaration showing the exportation of the goods.
Special Tax Regime
Section 65
Special Tax Regime Applicable to Tourist Offices and Tourist Agencies
(1) A VAT payer operating a travel office or a travel agency (hereinafter
referred to only as “travel agency”), which sells tourism services procured
from other parties acting, vis-à-vis its own customers, on its own behalf,
shall be obliged to proceed pursuant to subsections 2 through 9 below.
Tourism services procured from other parties, including the own services of
the travel agency and the margin of the travel agency, shall be treated as the
supply of a single service.
(2) Travel agencies shall not be allowed to deduct the tax with respect to
any tourism services procured from other parties.
(3) As regards the sale of tourism services, the tax base shall be equal to a
28)
Act 213/1997 Coll. (Not-for-Profit Organizations Providing Services of General Utility Act,
as amended by the Act 35/2002 Coll.).
positive difference between the total selling price charged to customers and
the aggregate prices of tourism services procured from other parties,
including the own services of the travel agency. Such a difference
constitutes the margin of the travel agency, which shall be treated as the
price inclusive of the tax.
(4) If a travel agency supplies its own service, for the purpose of calculation
of the tax pursuant to subsection 3 above, it shall include in the total selling
price requested from the customer such a service inclusive of the tax, while
the travel agency shall incur a separate tax liability with respect to the
supply of its own service.
(5) As regards sale of tourism services, the tax liability shall arise to the
customer on the date of provision of the last service. If payment is received
prior to the provision of the last service, the tax liability shall arise out of
each payment on the date, when the payment is received.
(6) If a travel agency is obliged to proceed pursuant to Section 50 above at
the deduction of the tax, when calculating the coefficient it shall exclude,
both from the numerator and the denominator, any tourism services
procured from other parties.
(7) The margin of the travel agency shall be exempt from the tax if tourism
services procured from other parties are provided outside the territory of the
European Communities. If tourism services procured from other parties are
provided partially outside the territory of the European Communities and
partially within the territory of the European Communities, only a prorated
part of the margin of the travel agency, which relates to the services
provided outside the territory of the European Communities shall be exempt
from the tax.
(8) A travel agency, which sells tourism services on behalf and for the
account of another travel agency, shall charge the tax only with respect to
the mediation of the sale of tourism services, other than mediation, which is
exempt from the tax pursuant to Section 47 subsection 12 above. Mediation
of sale of tourism services on behalf and for the account of another travel
agency, if such services are provided partially outside the territory of the
European Communities, and partially within the territory of the European
Communities, shall be exempt from the tax on a prorated basis.
(9) A VAT payer operating a travel agency, who proceeds pursuant to
subsections 1 through 7 above, shall be obliged to keep detailed records of
any procured and sold tourism services for the purpose of determination of
the tax base as provided in subsection 3 above.
(10) The procedure under subsections 1 through 7 above shall not apply if a
travel agency sells tourism services to a VAT payer for business purposes of
the latter.
Section 66
Special Tax Regime Applicable to Works of Art, Collection Items,
Antique Items and Used Goods
(1) For the purpose of this provision:
a) the term “works of art and collection items” shall mean the items listed in
Annex 5 hereto,
b) the term “antique items” shall mean items other than works of art and
collection items, which are older than one hundred years,
c) the term “used goods” shall mean movable tangible assets, which are
suitable for their further use without or with repair, other than works of art,
collection items, antique items, precious metals and precious stones,
d) the term “dealer” shall mean a taxable party, who, as part of its own
business, purchases, acquires in this country from another member State, or
imports, for the purpose of their resale, used goods, works of art, collection
items or antique items, while acting on its own behalf and for its own
account or on its own behalf and for the account of another party under an
agreement, according to which it is entitled to a fee for arranging the
purchase or the sale,
e) the term “sale of used goods” shall include handing over of used goods to
a lessee under a leasing agreement with a purchase option, if under such
agreement the ownership title to the leased item should pass over from the
lessor to the lessee without undue delay after the expiration of the term of
leasing.
(2) At the sale of works of art, collection items, antique items and used
goods, which were supplied to a dealer in the territory of the European
Communities, the dealer shall follow a special regime whenever such items
are supplied:
a) by a party, which is not identified for the tax in this country, nor in
another member State,
b) by a party, which is identified for the tax in this country or in another
member State, in case the supply of goods was exempt from the tax
pursuant to Section 42 or pursuant to the applicable provisions of the law in
force in another member State,
c) by another dealer, who follows a special regime pursuant to this Act or
pursuant to the applicable provisions of the law in force in another member
State.
(3) As regards the sale of goods under subsection 2 above, the tax base shall
be equal to a positive difference between the selling price and the purchase
price, less the tax. If there is sale of used goods as defined in subsection 1e)
above, the tax base above shall be split on a prorated basis according to the
individual installments, and the tax liability shall be governed by Section 19
subsection 3 above.
(4) For the purpose of subsection 3 above:
a) the term “selling price” shall mean anything constituting the
consideration, which the dealer received or should receive from the buyer or
from a third party, including any grants directly related to such supplies,
taxes, customs duties, fees, and related costs (expenses), such as
commission, costs of packaging, transportation, and insurance charged by
the dealer to the buyer, other than transitory items and discounts; if there is
sale of used goods as defined in subsection 1e) above, the selling price shall
include the aggregate amount of the installments agreed in the leasing
agreement,
b) the term “purchase price” shall mean anything constituting the
consideration under a) above, which the dealer paid or should pay to its
supplier.
(5) A dealer may follow the special tax regime also when supplying:
a) works of art, collection items, and antique items imported thereby; in
such case the purchase price under subsection 4 above shall mean anything
constituting the tax base upon importation of the goods, plus the tax
assessed by the customs authorities,
b) works of art, supplied by their author or his/her successor-in-law.
(6) If a dealer decides, with respect to the transactions under subsection 5
above, to follow a special tax regime, it must follow such a regime for not
less than two calendar years.
(7) If a VAT payer buys goods under subsection 1 above from a dealer, who
follows a special tax regime, the VAT payer shall not be allowed to deduct
the tax charged with reference to the tax base defined in subsection 3 above.
(8) The dealer, who follows a special tax regime, shall not be allowed to
deduct the tax:
a) paid upon importation of works of art, collection items, and antique items
imported thereby,
b) charged thereto upon supply of works of art by their author or his/her
successor-in-law.
(9) The dealer, who follows a special tax regime, shall be obliged to keep,
for the purposes of determination of the tax base pursuant to subsection 3
above, separate records of selling prices and purchase prices of the goods.
(10) The dealer, who follows a special tax regime, shall not be allowed to
specify separately the amount of the tax in any document concerning the
sale of goods under subsection 1 above.
(11) If goods under subsection 1 are supplied, the dealer may decide to
follow the normal tax regime by charging the tax to the tax base as provided
in Section 22 subsections 1 through 4 above. If the dealer decides to follow
the normal tax regime, it shall be allowed to deduct the tax:
a) paid upon importation of works of art, collection items, and antique items
imported thereby,
b) charged thereto upon supply of works of art by their author or his/her
successor-in-law.
(12) A dealer shall be free to deduct the tax pursuant to subsection 11 above
not earlier than the tax period, in which the tax liability arises with respect
to the supply of the relevant goods.
(13) The special tax regime above shall not apply to new means of
transportation (Section 11 subsection 12) supplied from this country to
another member State.
(14) Acquisition of used goods, works of art, collection items and antique
items in this country from another member State, if the seller is a dealer
from another member State or a party organizing sale through a public
auction from another member State, and if the goods were taxed pursuant to
a special tax regime in another member State, in which the dispatch or the
transportation of the goods begins, shall not be treated as acquisition of
goods in this country from another member State pursuant to Section 11
above.
(15) The provisions applicable to the mail-order sales of goods and to the
exemption from the tax upon supply of goods to another member State
pursuant to Section 43 and Section 45 respectively, shall not apply to the
supply of used goods, works of art, collection items and antique items, to
which a special tax regime applies.
Section 67
Special Tax Regime Applicable to Investment Gold
(1) For the purposes of this provision the term “investment gold” shall
mean:
a) gold in form of ingots or bricks, the weight of which is accepted by
precious metals market, with the purity of 0,995 or more,
b) golden coins with the purity of 0,900 or more, which were coined after
the year 1800 and which are or were a lawful currency in the country of
origin and are sold at the price, which does not exceed the market value of
the gold contained in the coins by more than 80 %.
(2) The National Bank of Slovakia shall issue a list of golden coins, which
meet the criteria of subsection 1b) above. Such a list shall be published in
the Bulletin of the National Bank of Slovakia. The National Bank of
Slovakia shall inform the European Commission by July 1 of each year of
any golden coins, which are traded in the Slovak Republic.
(3) The following transactions shall be exempt from the tax: supply of
investment gold, acquisition of investment gold from another member State,
and importation of investment gold, including investment gold in form of a
certificate for allocated or non-allocated gold, or traded for the account of
gold, including loans in gold and swap transactions, which involve
ownership or other rights to investment gold, and also transactions related to
investment gold, including futures and forwards, which lead to the transfer
of ownership or other rights to investment gold. Mediation of supply of
investment gold on behalf and for the account of another party shall be
exempt from the tax.
(4) A VAT payer, who manufactures investment gold or processes gold into
investment gold, may decide to tax the supply of investment gold to another
VAT payer. Mediation of supply of investment gold on behalf and for the
account of another party may also be taxed, if such mediation involves
supply of investment gold, which the VAT payer decided to tax.
(5) A VAT payer, who supplies investment gold exempt from the tax, may
deduct the tax:
a) charged thereto upon supply of investment gold by another VAT payer,
who decided to tax the same pursuant to subsection 4 above,
b) charged thereto upon supply of other than investment gold by another
VAT payer, which is subsequently processed into investment gold by or for
the account of the VAT payer,
c) charged thereby at the acquisition of other than investment gold in this
country from another member State, which is subsequently processed into
investment gold by or for the account of the VAT payer,
d) paid upon importation of other than investment gold, which is
subsequently processed into investment gold by or for the account of the
VAT payer,
e) charged thereby upon supply of services by another VAT payer
consisting in the change of the shape, weight, or purity of the gold,
including investment gold.
(6) A VAT payer, who manufactures investment gold or processes gold into
investment gold, shall be free to deduct the tax charged on goods and
services received for such activities.
Section 68
Special Tax Regime Applicable to Non-Established Parties Supplying
Services Electronically
(1) For the purposes of this provision:
a) the term “non-established party” shall mean a party, which does not have
its registered office, place of business, establishment or domicile in the
territory of the European Communities and is not identified for the tax in
this country or in another member State,
b) the term “electronically supplied services” shall mean the services
defined in Section 15 subsection 12 above,
c) the term “member State of identification” shall mean the State, which the
non-established party elects for giving a notice informing that it commenced
to supply services electronically within the territory of the European
Communities,
d) the term “member State of consumption” shall mean the member State,
in which the place of supply of electronically supplied services is located
pursuant to Section 15 subsection 10,
e) the term “tax return” shall mean a filing, which contains the data
necessary for the determination of the tax that became payable in each
member State.
(2) If a non-established party supplying electronically services to a party,
which is not a taxable party, and which has its registered office, domicile, or
usually resides in this country, decides to identify itself in this country, the
Tax Office Bratislava I shall issue to the non-established party a license
authorizing it to follow a special regime. The non-established party shall be
obliged to apply the special regime to all of the services, which it supplies
electronically within the European Communities.
(3) The non-established party shall be obliged to give to the Tax Office
Bratislava I an electronic notice of commencement and cession of its
activities, and of any change to its activities to such an extent that the party
ceases to satisfy the criteria of the special tax regime. The notice of
commencement of activities must contain the business name, address,
electronic address, including the web sites, the national tax identification
number, if any, and a statement that the party is not identified for the tax
within the European Communities. The non-established party must give
notice of any change to the data above.
(4) The Tax Office Bratislava I shall assign to the non-established party a
tax identification number, which shall be communicated thereto
electronically.
(5) The Tax Office Bratislava I shall withdraw the tax identification number
from the non-established party in the following instances:
a) the party informs the Tax Office Bratislava I of its decision to cease to
supply services electronically,
b) the party is expected to have ceased its activities,
c) the party ceases to satisfy the criteria of the special tax regime, or
d) the party repeatedly breaches its duties under the special tax regime.
(6) The non-established identified party shall be obliged to file
electronically a tax return for each calendar quarter, even if no services are
provided thereby electronically. The tax return shall be filed within 20 days
after the last day of the calendar quarter, for which the tax return is to be
filed.
(7) The non-established identified party shall be obliged to specify in its tax
return:
a) the tax identification number, and
b) the aggregate value (net of the tax) of any services supplied thereby
electronically during the tax period, the amount of the tax and the tax rate,
split by the member States of consumption, in which the tax liability arose,
plus the aggregate amount of the tax.
(8) The non-established identified party shall indicate the figures in its tax
return in Slovak Crowns. If the payment for electronically supplied services
is made in a currency other than Slovak Crowns, the conversion of the
payment to Slovak Crowns shall be made using the exchange rate in force
on the last day of the tax period, as published by the European Central Bank
for such a date or for the next day, if no exchange rate is published on the
relevant date.
(9) The non-established identified party shall be obliged to pay the tax in
Slovak Crowns within 20 days after the last day of each calendar quarter.
(10) The non-established identified party shall not be allowed to deduct the
tax as provided in Section 49 above; it may request a refund of the tax
pursuant to Section 56 above, without the need to satisfy the criteria set
forth in Section 56 subsection 2c) and in Section 58 subsection 4 above.
(11) The non-established identified party shall be obliged to keep records of
any services supplied thereby electronically, with respect to which it
followed the special tax regime, at least to the extent allowing the member
State of consumption to determine that the amount of the tax appearing in
the tax return is correct. Upon request, the non-established identified party
shall be obliged to make available such records electronically to the Tax
Office Bratislava I and to the tax administration in the member State of
consumption. The non-established identified party shall keep such records
for the term of ten years after the last day of the year, in which services are
supplied electronically.
Section 69
Parties Obliged to Pay the Tax to the Tax Administration
(1) VAT payers supplying goods or services in this country shall be obliged
to pay the tax.
(2) Taxable parties shall be obliged to pay the tax with respect to services
and goods supplied with their installation or assembly, which are supplied
thereto by a non-resident party from another member State or from a third
State, if the place of supply of such service or goods is located in this
country; taxable parties shall not be obliged to pay the tax if the non-
resident party is a VAT payer.
(3) Taxable parties shall be obliged to pay the tax with respect to the
services under Section 15 subsection 8 above, which are supplied thereto by
a non-resident party from another member State, or from a third State.
(4) VAT payers and parties registered for the tax pursuant to Section 7
above shall be obliged to pay the tax with respect to the services under
Section 16 above supplied by a non-resident party from another member
State, if such services are ordered under the tax identification number
assigned thereto in this country.
(5) If a party, which is not a VAT payer, specifies the tax in its invoice upon
supply of goods or services, such a party shall be obliged to pay the tax so
specified.
(6) Upon acquisition of goods in this country from another member State,
the tax shall be paid by the party, which acquires the goods pursuant to
Sections 11 and 11a above.
(7) As regards trilateral transactions referred to in Section 45, the tax shall
be paid by the second customer.
(8) As regards importation of goods, the tax shall be paid by the party,
which is treated as debtor pursuant to the customs legislation.
(9) A VAT payer or a party registered for the tax pursuant to Section 7
above, who is supplied goods pursuant to Section 13 subsection 1e) and f),
shall be obliged to pay the tax with respect to such goods if the same are
supplied by a non-resident party.
(10) A VAT payer, to which goods or services are supplied in this country,
shall be liable jointly and severally for the tax from the preceding level
specified on the invoice in case the party, which raised the invoice,
deliberately fails to pay the tax or deliberately becomes insolvent, and the
VAT payer was aware of such circumstances when entering into the
relevant agreement.
Section 69a
Tax Agent upon Importation of Goods
(1) The importer, who is a non-resident party and who is not a VAT payer
pursuant to this Act, may appoint a tax agent, who would represent the
importer with respect to the exemption from the tax pursuant to Section 48
subsection 3 above. Only a VAT payer with its registered office or domicile
in this country may be appointed as a tax agent. The tax agent must hold a
written power of attorney with a notarized signature of the importer, and a
special tax identification number assigned by the Tax Office Bratislava I.
(2) The written power of attorney mentioned in subsection 1 above must
contain:
a) a statement of the importer confirming that it wishes to appoint the tax
agent to act on behalf and for the account of the importer with respect to the
exemption from the tax pursuant to Section 48 subsection 3 above, and
subsequent supply of goods to another member State,
b) a statement confirming that the importer I a non-resident party and that it
is not a VAT payer under this Act,
c) a statement authorizing the tax agent to file tax returns and summary
reports.
(3) The Tax Office Bratislava I shall issue to the tax agent, upon request of
a VAT payer, a special certificate of assignment of a special tax
identification number, which the tax agent shall use when acting on behalf
of the importer represented thereby. The certificate above shall be issued by
the Tax Office Bratislava I not later than seven days after receipt of the
request. The tax agent may use such a special tax identification number
when acting on behalf of several importers represented thereby.
(4) The tax agent shall keep records of imports of goods and their
subsequent supply to another member State separately for each importer
represented thereby. Such records must show the name or denomination of
each importer represented by the tax agent and the address of its registered
office or domicile.
(5) The tax agent shall be obliged to file with the Tax Office Bratislava I, on
behalf of the importers represented thereby, a tax return for each calendar
quarter, not later than the 25th day after the last day of the calendar quarter.
Attached to the tax return the tax agent must file a list of importers
represented thereby, and the amount of all the tax bases under all of the
imports declared thereby, separately for each importer represented by the
tax agent.
(6) The tax agent shall be obliged to file with the Tax Office Bratislava I, on
behalf of the importers represented thereby, a summary report referred to in
Section 80 below.
(7) The tax agent shall have the rights and the duties of the importer
represented thereby to the extent, in which it is authorized to act on behalf
of such importer with respect to the exemption from the tax pursuant to
Section 48 subsection 3 above under the power of attorney.
(8) If any tax agent is in repeated breach of the duties under subsections 4
through 6 above, the Tax Office Bratislava I shall withdraw its special
certificate of assignment of a special tax identification number.
(9) If the non-resident importer appoints a tax agent, it shall not be obliged
to apply for its registration for the tax pursuant to Section 5 above.
Duties of Parties Obliged to Pay the Tax
Section 70
Keeping of Records
(1) VAT payers shall be obliged to keep detailed records of goods and
services supplied and received thereby, split by the individual tax periods;
separate records shall be kept of supply of goods and services to another
member State, of acquisition of goods from another member State, of
receipt of services from another member State, and of importation of goods.
Such records shall contain data relevant for the correct determination of the
tax. For the purpose of deduction of the tax, VAT payers shall keep records
broken down by goods and services with the entitlement to deduct the tax,
goods and services without the entitlement to deduct the tax, and goods and
services with the entitlement to deduct the tax on a prorated basis. In
addition to the above, VAT payers shall also keep records of any payments
received thereby prior to the supply of any goods and services, and
payments made thereby prior to the supply of any goods and services.
(2) VAT payers shall keep separate records of goods under Section 8
subsection 4 above, which were dispatched or transported from this country
to another member State, and of goods under Section 11 subsection 8 above,
which were dispatched or transported from this country to another member
State.
(3) VAT payers shall keep separate records necessary for the identification
of movable tangible assets from another member State, on which works are
performed or which are being appraised thereby, if such works are
performed for a party identified for the tax in another member State
(Section 16 subsection 7).
(4) Parties registered for the tax pursuant to Section 7 shall be obliged to
keep records of goods acquired from other member States.
(5) The records under subsections 1 through 4 above shall be kept on file
until the last day of the calendar year, in which ten years elapse after the last
day of the year, to which such records are pertinent.
Section 71
Invoices Raised upon Supply of Goods and Services in this Country
(1) VAT payers shall be obliged to raise invoices with respect to each
supply of goods and services in this country to a taxable party, and to any
legal entity, which is not a taxable party. VAT payers shall raise invoices
also if the payment is received prior to the supply of the goods or prior to
the completion of the provision of the services. VAT payers shall raise such
invoices not later than 15 days after the date, on which the tax liability
arises. If in the course of a calendar month a tax duty arises to a VAT payer
due to the receipt of one or several payments and also due to the supply of
goods or services, for which one or several payments were received, the
VAT payer may raise a single invoice not later than 15 days after the date,
on which the last tax liability in connection with such a supply of goods or
services in that calendar month arises. The VAT payer shall not be obliged
to raise an invoice for the purposes of the tax with respect to any goods or
services, which are supplied exempt from the tax pursuant to Sections 28
through 42 above.
(2) Any invoice must contain the following:
a) name and address of the registered office, place of business, or
establishment of the VAT payer supplying the goods or the services, and its
tax identification number,
b) name and address of the registered office, place of business,
establishment or domicile of the beneficiary receiving the goods or the
services and its tax identification number, if any,
c) invoice serial number,
d) date, on which the goods or the services were supplied, or the date, on
which the payment under subsection 1 was received, if such a date cannot
be established and if it differs from the date of the invoice,
e) date of the invoice,
f) quantity and description of the supplied goods, or the extent and
description of the supplied services,
g) tax base, unitary price net of the tax, and discounts and abatements,
unless included in the unitary price,
h) tax rate, or a remark that the goods or the services are exempt from the
tax,
i) amount of the tax in Slovak Crowns.
(3) The following documents shall also be treated as invoices:
a) a rent payment schedule, if included in the tenancy or leasing agreement,
provided that it contains the data under subsection 2 above,
b) a payment schedule contained in the power, gas, water, heat supply
agreement, provided that the payment schedule covers a period of not more
than 12 calendar months and that it contains the data under subsection 2
above.
(4) Also the following shall be treated as invoice:
a) a traveling ticket issued by an operator of a mass transportation of
passengers, which is a VAT payer, provided that the ticket shows
the business name of the operator, the date, on which it is issued,
and the price inclusive of the tax,
b) the background of a sticker, which is a proof of payment of
highway tool, or tool for category I roads in this country, and
which is retained by the purchaser after detaching the sticker,
provided that such a background shows the business name of the
service provider, the price inclusive of the tax, and the amount of
the tax.
(5) Unless the price of goods and services (inclusive of the tax) is higher
than 50 000 Sk, also a document issued by an electronic cash register shall
be treated as an invoice. Such a document must contain the data under
subsection 2 above, except the data under subsection 2b) and except the
unitary price under subsection 2g).
(6) If the VAT payer specifies, in the invoice, a higher tax than the tax,
which it is obliged to pay under this Act, the VAT payer shall be obliged to
pay such a higher tax.
(7) If the VAT payer follows a special tax regime pursuant to Section 65 or
66 above, it must make remark on the invoice accordingly.
(8) As regards mail-order sales, the VAT payer shall be obliged to raise to
the customer an invoice containing the data under subsection 2 above. The
VAT payer shall be obliged to raise the invoice also if the payment is
received, in part or in full, prior to the supply of the goods. The VAT payer
shall raise the invoice not later than 15 days after the date, on which the tax
liability arises.
(9) As regards supply of the goods under Section 8 subsection 3 above, and
supply of the services under Section 9 subsections 2 and 3 above, the VAT
payer shall be obliged to raise a document not later than fifteen days after
the date, on which the tax liability arises. The document must contain the
essentials under subsection 2 above, mutatis mutandis, and it shall be
treated as an invoice for the purposes of this Act.
Section 72
Invoices Raised upon Supply of Goods to Another Member State
(1) VAT payers shall be obliged to raise invoices with respect to each
supply of goods from this country to another member State to a party, which
is identified for the tax in another member State. VAT payers shall raise
invoices also if the payment is received prior to the supply of the goods.
VAT payers shall raise the invoices not later than 15 days after the supply
of the goods or receipt of the payment.
(2) Any invoice must contain the following:
a) name and address of the registered office, place of business, or
establishment of the VAT payer supplying the goods, and its tax
identification number,
b) name and address of the registered office, place of business, or
establishment of the buyer receiving the goods and its tax identification
number, under which the goods were ordered,
c) the member State, to which the goods are supplied,
d) invoice serial number,
e) date, on which the goods were supplied, or the date, on which the
payment under subsection 1 was received, if such a date cannot be
established and if it differs from the date of the invoice,
f) date of the invoice,
g) quantity and description of the supplied goods,
h) price of the goods, unitary price net of the tax, and discounts and
abatements, unless included in the unitary price,
i) a reference to Section 43, pursuant to which the VAT payer takes benefit
of the tax exemption.
(3) Upon supply of goods from this country to another member State
pursuant to Section 8 subsection 4 above, the VAT payer shall be obliged to
promptly raise a document on relocation of goods. The document must
contain the essentials under subsection 2 above, and it shall be treated as an
invoice for the purposes of this Act.
(4) Any party supplying a new means of transportation from this country to
another member State, shall be obliged to raise an invoice not later than 15
days after the supply of the new means of transportation, or after the date of
receipt of payment for the new means of transportation, if payment is
received in advance. The invoice must contain, mutatis mutandis,, the
essentials under subsection 2 above, and the data concerning the new means
of transportation under Section 11 subsection 12.
Section 73
Invoices Raised with respect to Supply of Services to Another Member
State
(1) VAT payers shall be obliged to raise invoices with respect to each
supply of services, which makes the customer in another member State
obliged to pay the tax. VAT payers shall raise invoices also if the payment
is received prior to the completion of the provision of services. VAT payers
shall raise the invoices not later than 15 days after the supply of the services
or receipt of the payment.
(2) Any invoice must contain the following:
a) name and address of the registered office, place of business, or
establishment of the VAT payer supplying the services, and its tax
identification number,
b) name and address of the registered office, place of business, or
establishment of the beneficiary receiving the services and its tax
identification number, under which the services were ordered, if any
c) the member State, to which the services are supplied,
d) invoice serial number,
e) date, on which the services were supplied, or the date, on which the
payment under subsection 1 was received, if such a date cannot be
established and if it differs from the date of the invoice,
f) date of the invoice,
g) extent and description of the supplied services,
h) price of the services,
i) a reference to Section 15 or Section 16, according to which the place of
supply of the services is another member State.
Section 74
Invoices Raised with respect to Acquisition of Goods from Another
Member State and Receipt of Services from Abroad
Upon acquisition of goods in this country from another member State
(Section 69 subsection 6) and upon receipt of services or goods supplied
with their installation or assembly from abroad (Section 69 subsections 2
through 4), taxable parties must obtain an invoice from the supplier. In the
invoice the taxable party may indicate the conversion of the price (net of the
tax) to Slovak Crowns, the tax rate, or the tax exemption, as appropriate,
and the tax amount in Slovak Crowns.
Section 75
Raising of Invoices
(1) A VAT payer may raise, with respect to several separate supplies of
goods or services, or with respect to several payments received prior to the
supply of goods or prior to the supply of services, a summary invoice,
which may cover a period not longer than one calendar month; the VAT
payer shall raise such invoice not later than 15 days after the last day of the
calendar month.
(2) VAT payers may have invoices raised also through another party.
Invoices must then be raised on behalf and for the account of the VAT
payer, which supplies the goods or the services.
(3) An invoice on behalf and for the account of a VAT payer supplying
goods or services may also be raised by its customer, on condition that the
VAT payer and the customer enter into a written billing agreement
containing conditions, subject to the satisfaction of which the supplier shall
accept the invoices raised by the customer.
(4) The VAT payer supplying goods or services shall be responsible for the
correctness of the data appearing on invoices and for the timely raising
thereof, even if the invoices are raised through another party or by a
customer.
(5) If an invoice is raised or received in a foreign language, the VAT payer
shall be obliged to have the invoice translated to Slovak upon request of the
Tax Office.
(6) Invoices may be raised in writing, or, subject to an approval of the
customer, in electronic form. The genuineness of the origin and the
unaltered contents of the electronic invoice must be secured by an electronic
signature attached pursuant to special legislation. 29)
(7) Any document, which modifies or integrates the original invoice and
expressly and unambiguously refers thereto, shall be treated as an invoice.
Such document must contain, in addition to other mandatory data, also the
serial number of the original invoice. A summary invoice raised pursuant to
subsection 1 may also be a document, which modifies or integrates the
original invoice.
Section 76
Filing of Invoices and Other Documents
(1) VAT payers shall be obliged to keep on file copies of invoices, which
were raised thereby, or which were raised on their behalf by a customer or
other parties, and also originals of any invoices received thereby and
invoices referred to in Section 71 subsection 9 and Section 72 subsection 3
above for the term of ten years after the year, to which they relate.
(2) Also taxable parties, which are not VAT payers, and legal entities,
which are not taxable parties, shall keep on file invoices received thereby
for the term of ten years after the year, to which they relate.
(3) Any party, which sells a new means of transportation to another member
State, and any party, which purchases a new means of transportation from
another member State, shall be obliged to keep on file the invoice from the
sale or the purchase of the new means of transportation for the term of ten
years after the year, in which the sale or the purchase occurred.
(4) The parties under subsections 1 through 3 above shall keep the invoices
on file so as to ensure that their origin is reliable, that their contents remains
intact and that the invoices remain legible throughout the term of their
filing.
(5) Electronically raised invoices must be legible and cannot be altered
throughout the term of their filing.
(6) VAT payers shall be obliged to keep on file importation and exportation
documents confirmed by customs authorities up to the last day of the
calendar year, in which ten years elapse after the last day of the year, to
which such documents relate.
Section 77
Tax Period
29)
Act 215/2002 Coll. (Electronic Signature Act, which also amends other legislation, as later
amended by the Act 679/2004 Coll.)
(1) The tax period of any VAT payer shall be a calendar month, unless this
Act provides otherwise.
(2) If a VAT payer's turnover for the preceding calendar year is less than
10,000,000 Sk, the tax period shall be a calendar quarter.
(3) In case the VAT payer's turnover for the preceding calendar year is nil
and if it is presumed that the turnover for the year in which it became a
VAT payer shall be lower than 10,000,000 Sk, the tax period shall be a
calendar quarter. VAT payers conducting business jointly under an
association agreement shall include in the aggregate turnover their
individual turnovers, plus the joint turnover of the joint business.
(4) VAT payers under subsections 2 or 3 above may elect a calendar month
as their tax period, after giving a written notice of such a decision to the Tax
Office. The tax period may be changed as of the first month after the last
day of the calendar quarter, and the tax period so elected shall be
maintained until the last day of the calendar year.
(5) If a final bankruptcy order is made against a VAT payer or if an
arrangement between a VAT payer and its creditors is authorized or a
compulsory arrangement with its creditors is ratified, the then current tax
period shall terminate on the date preceding the bankruptcy order or the date
of authorization of the arrangement. The next tax period starts on the date of
the final bankruptcy order or the date of authorization of the arrangement or
ratification of the compulsory arrangement, and ends on the last day of the
calendar month, in which the final bankruptcy order is made or the
arrangement is authorized. After the end of the tax period above, the tax
periods of such VAT payer shall coincide with calendar months. In case an
arrangement is authorized between a VAT payer and its creditors, the tax
periods shall coincide with calendar months up to the end of the calendar
year, in which the arrangement is authorized, in the next calendar year the
tax periods shall be determined pursuant to subsections 1 through 4 above.
(6) The then current tax period shall terminate on the date of termination of
the bankruptcy proceedings. The next tax period starts on the date following
the termination of the bankruptcy proceedings and ends on the last day of
the calendar month, in which the bankruptcy terminated. After the last day
of the tax period above, the tax periods of such VAT payer shall coincide
with calendar months, up to the last day of the calendar year, in which the
bankruptcy terminates, in the next calendar year the tax periods shall be
determined pursuant to subsections 1 through 4 above.
Section 78
 Tax Return, Due Date for the Settlement of the Own Tax Liability
(1) Within 25 days after the last day of every tax period VAT payers must
file their tax returns, and settle their own tax liabilities by the same term.
VAT payers registered pursuant to Sections 5 and 6 above shall not be
obliged to file any tax returns, if they do not incur any tax liability in the tax
period, or if they are not entitled to the deduction of the tax.
(2) For the purposes of this Act, the term “own tax liability” shall mean the
excess of the aggregate tax for the relevant tax period (other than tax
payable upon importation of goods) over the aggregate tax, which is
deductible for the relevant tax period.
(3) If a party, which is not a VAT payer, is obliged to pay the tax (Section
69), such a party shall be obliged to file a tax return within 25 days after the
last day of the calendar month, in which the tax liability arose, and to pay
the tax by the same term, except as provided in subsection 4 below.
(4) A party, which is not registered for the tax pursuant to Sections 4
through 7 above, and which acquires a new means of transportation from
another member State, shall be obliged to file a tax return within seven days
after the acquisition of such a new means of transportation, and to pay the
tax by the same term.
(5) Any party, which occasionally acquires a new means of transportation
from another member State, shall be obliged to attach to its tax return an
officially authenticated copy of a proof of purchase of the new means of
transportation, and to disclose, upon request of the Tax Office, additional
information necessary for the correct determination of the tax.
(6) A party, which is not a VAT payer, and which occasionally supplies a
new means of transportation to another member State, shall claim a tax
deduction by filing a tax return. The Tax Office shall refund the amount so
claimed within 30 days after the date of filing of the tax return.
(7) Any party, which is obliged to file a tax return, shall disclose in its tax
return all the data necessary for the calculation of the aggregate deductible
tax, including the aggregate value of goods and services pertinent to the
aggregate tax and to the deducted tax, and the aggregate value of goods and
services exempt from the tax. The value of any goods and services, which
are exempt from the tax, shall be disclosed in the tax return for the tax
period, in which the goods or the services were supplied. Figures in the tax
return shall be rounded up to whole Slovak Crowns.
(8) The provisions of subsections 2 through 7 above shall not apply to the
filing of tax returns if a special tax regime under Section 68 applies.
Section 79
Tax Credit
(1) If a VAT payer closes any tax period with a tax credit, it shall deduct
such a tax credit from its own tax liability in the next tax period. If the VAT
payer is not able to deduct the tax credit from its own tax liability in the
next tax period, the Tax Office shall refund any tax credit not deducted or
any portion thereof, which was not deducted, within 30 days after the filing
of the tax return for the tax period following the one, in which the tax credit
arose, or within 30 days after the expiration of the term prescribed for the
filing of a tax return in case the VAT payer was not obliged to file a tax
return (Section 78 subsection 1 above) for the tax period following the one,
in which the tax credit arose. For the purposes of this Act, the term “tax
credit” shall mean the excess of the aggregate tax, which is deductible for
the relevant tax period, over the aggregate tax for the relevant tax period,
other than the tax payable upon importation of goods.
(2) If the Tax Office begins, by the term prescribed for the refund of the tax
credit pursuant to subsection 1 above, an audit with the aim to determine the
entitlement to the refund of the tax credit, the Tax Office shall refund the
tax credit within 10 days after the date of completion of the audit. If any
VAT payer does not allow the Tax Office to carry out an audit within the
term prescribed for the refund of the tax credit pursuant to subsection 1
above, the Tax Office shall refund the tax credit within 10 days after the
date of completion of the audit.
Section 80
Summary Report
(1) A VAT payer, which supplies goods exempt from the tax (Section 43)
from this country to another member State to a party, which is identified for
the tax in another member State, and any VAT payer, which supplies goods
referred to in Section 8 subsection 4 above, shall be obliged to file a
summary report for each calendar quarter not later than 25 days after the
last day of the calendar quarter.
(2) Summary reports under subsection 1 above shall be filed also by those
VAT payers, who are the first customers under a trilateral transaction
(Section 45), if during the relevant calendar quarter they are parties to a
trilateral transaction.
(3) In the summary report VAT payers shall disclose the goods, which are
exempt from the tax, and which were supplied from this country to other
member States during the calendar quarter.
(4) In the summary report each VAT payer shall disclose its tax
identification number assigned in this country, the tax identification number
of the buyer, under which goods were supplied thereto, and the aggregate
value of the supplied goods for each buyer separately. If goods referred to in
Section 8 subsection 4 above are supplied, the VAT payer shall disclose in
the summary report its tax identification number assigned in this country,
the tax identification number assigned thereto in another member State, in
which the dispatch or the transportation of the goods terminates, and the
amount of the tax base determined pursuant to Section 22 subsection 6
above. If there is a trilateral transaction, the first customer shall disclose in
the summary report its tax identification number, under which goods were
acquired and subsequently supplied thereby, the tax identification number
of the second customer assigned thereto in another member State, in which
the dispatch or the transportation of the goods terminates, and the aggregate
value of the supplied goods for each buyer separately. Figures in the
summary report shall be disclosed in Slovak Crowns and shall be rounded
up to whole Slovak Crowns.
(5) If the tax base is corrected as provided in Section 25 above, the VAT
payer shall report in the summary report the amount, by which the tax base
was corrected, for the calendar quarter, in which the correction of the
correction of the tax base is notified to the buyer.
(6) If a VAT payer finds out that the data in the summary report are
incomplete or incorrect, it shall file a correction summary report. A
correction summary report may be filed by a VAT payer also prior to the
expiration of the term prescribed for the filing of a summary report. If
following the expiration of the term prescribed for the filing of a summary
report the VAT payer finds out that the data in the summary report are
incomplete or incorrect, it shall file a supplementary summary report, in
which it shall include only additional or corrected data.
(7) Summary reports shall be filed using forms, the specimen of which shall
be defined by a Decree to be issued by the Ministry of Finance of the
Slovak Republic, a full version of which shall be published in the Slovak
Collection of Laws.
(8) VAT payers may file summary reports also electronically. An
electronically filed summary report must contain a secured electronic
signature, as defined in special legislation.29) An electronically filed
summary report need not contain a secured electronic signature in a
situation, in which the VAT payer enters with the Tax Office into a written
agreement, which would define, inter allia, the terms of electronic delivery,
the method of verification of a filing made electronically, and the method of
verification of the delivery, provided that the VAT payer gives to the Tax
Office a written notice containing data necessary for the delivery using a
form disclosed on the internet site of the Slovak Tax Headquarters.
Cancellation of Registration
Section 81
(1) VAT payers registered pursuant to Section 4 above may apply for the
cancellation of their tax registration but not earlier than the first anniversary
of the date, when they became VAT payers, provided that their turnover
during the immediately preceding 12 successive months did not exceed 1
500 000 Sk. Those VAT payers, who conduct a joint business under an
association agreement, shall include in their aggregate turnover their
individual turnovers, plus the turnover of their joint business.
(2) A VAT payer may apply for the cancellation of its tax registration if it
ceases to conduct, in this country, the business, which is liable to the tax.
(3) A VAT payer registered pursuant to Section 6 above may request
cancellation of the tax registration in case in the current calendar year the
aggregate value of the supplied goods (net of the tax) does not achieve 1
500 000 Sk, and at the same time in the previous calendar year the value of
the supplied goods (net of the tax) did not achieve 1 500 000 Sk, provided
that it does not conduct, in this country, an activity other than mail-order
sales.
(4) A Tax Office shall cancel the tax registration:
a) upon request of a VAT payer filed pursuant to subsections 1 through 3
above, after the Tax Office shall have ascertained that the criteria of
cancellation of the registration are met,
b) if there are no grounds for the registration.
(5) Upon cancellation of the registration the Tax Office shall determine the
VAT payer's last tax period. The VAT payer shall cease to be treated as a
VAT payer upon expiration of such last tax period and the validity of its tax
registration certificate and of its tax identification number shall terminate.
Within ten days after the last day of the last tax period the VAT payer shall
surrender its registration certificate to the Tax Office.
(6) In the last tax period the VAT payer shall incur a tax liability with
respect to any assets, in respect of the acquisition or production of which it
deducted the tax in full or partially, and also with respect to any assets,
which it acquired net of the tax (Section 10 subsection 1), and at the
acquisition or production of which the previous owner deducted the tax in
full or partially. The tax shall be calculated with reference to the net book
value of the assets determined pursuant to special legislation 30) as of the last
day of the last tax period, and with reference to the price of stocks
determined pursuant to special legislation31) as of the last day of the last tax
period. Those VAT payers, which are not accounting units, shall calculate
the tax in the same manner as VAT payers, which are accounting units.
(7) If any VAT payer deducts the tax on a prorated basis pursuant to Section
50, or adjusts the deducted tax pursuant to Section 54, such facts shall be
taken into account at the calculation of the tax pursuant to subsection 6
above. At the calculation of the tax pursuant to subsection 6 above, VAT
payers shall use the tax rate in force at the time, when the tax liability arose.
(8) The tax liability under subsection 6 above shall not arise if a VAT payer
is wound-up without its liquidation, and the successor-in-law of the VAT
payer is or becomes a VAT payer pursuant to Section 4 subsection 6 above.
(9) If a VAT payer corrects the tax base or adjusts the amount of the tax
with respect to goods or services supplied to a party, which ceases to be a
VAT payer, such a party shall refund to the Tax Office the deducted tax or a
prorated part thereof that is associated with such a correction of the tax
base, unless the tax was included in the tax liability under subsection 6
above. The deducted tax or a prorated part thereof shall be refunded within
10 days after the date of the invoice.
Section 82
(1) A party registered pursuant to Section 7 above may apply for a
cancellation of its tax registration if in the current calendar year the
aggregate value of the goods (net of the tax) acquired thereby in this
country from another member State does not achieve 420 000 Sk, and at the
same time if the aggregate value of the goods (net of the tax) acquired
thereby in the previous calendar year in this country from another member
State does not achieve 420 000 Sk.
(2) The Tax Office shall cancel the tax registration upon request of the party
under subsection 1 above after having ascertained that the criteria of
cancellation of the registration are met. Upon cancellation of the registration
the validity of the tax registration certificate and of the tax identification
number shall terminate. Within ten days after the cancellation of the
registration the party shall surrender the registration certificate to the Tax
30)
Section 25 of the Act 595/2003, as later amended.
31)
Act 431/2002 Coll. (Accountancy Act, as amended by the Act 562/2003 Coll.).
Office.
Section 83
(1) An individual, who resumes a trade pursuant to special legislation32)
following a decease of a VAT payer (hereinafter referred to only as
“successor trader”), shall request the Tax Office having jurisdiction over the
deceased trader, within 15 days after his/her decease, to enter his/her name,
surname and domicile into the tax registration certificate of the deceased
trader. The tax registration certificate so amended shall be in force up to the
last day of the tax period of termination of the succession proceedings.
(2) During the period between the decease of the VAT payer and the
termination of the succession proceedings, the successor trader shall be
regarded as a VAT payer. In the invoices raised prior to the expiration of
his/her last tax period, the successor trader shall specify also his own name,
surname and domicile, except for any invoices referred to in Section 71
subsection 5. The last tax period of the successor trader shall be the tax
period, in which the succession proceedings are terminated. In the tax return
for the last tax period the successor trader shall incur a tax liability pursuant
to Section 81, while at the determination of the tax reference shall be made
to the price of the assets as of the date of termination of the succession
proceedings. The tax liability shall not arise with respect to any property
devolved to the heir, who shall resume the trade, and who is a VAT payer,
or who requests to be registered as a VAT payer promptly after the
termination of the succession proceedings. The Tax Office shall register
such an heir as a VAT payer with effect as of the date of acquisition of
property through succession.
(3) If the business is discontinued following the decease of a VAT payer, its
successor-in-law or agent appointed by the Tax Office shall file a tax return.
In the tax return for the last tax period (the tax period, in which the VAT
payer passed away) the successor-in-law shall incur a tax liability pursuant
to Section 81 above. Upon expiration of such last tax period the validity of
the tax registration certificate and of the tax identification number shall
terminate.
Section 84
The provisions of special legislation33) shall apply to the administration of
32)
Section 13 subsection 1 of the Act 455/1991 Coll., as amended by the Act 279/2001 Coll.
33)
Act of the Slovak National Council 511/1992 Coll. (Administration of Taxes and Fees and
the tax, unless this Act provides otherwise. As regards importation of goods,
the tax shall be administered by customs authorities pursuant to the customs
legislation, unless this Act provides otherwise.
Interim and Final Provisions
Section 85
(1) The hitherto existing legislation shall apply to all time-limits, which
started prior to the effective date of this Act, up to the time of expiration
thereof.
(2) Registration of VAT payers made pursuant to the hitherto existing
legislation shall be regarded as tax registration made pursuant to Section 4
of this Act.
(3) If upon any transfer or transmission of immovable assets or their part,
which are handed over to the buyer for their use prior to or on April 30,
2004, no tax liability arises prior to or on April 30, 2004, the arising of the
tax liability shall be governed by the hitherto existing legislation.
(4) As regards repeated and partial supplies of goods or services, with
respect to which not tax liability arose prior to or on April 30, 2004, the
arising of the tax liability shall be governed by Section 19 subsections 3 and
4 of this Act.
(5) In case of correction of the tax base of a taxable supply made prior to or
on December 31, 2003, VAT payers shall apply a tax rate in force at the
time, when the tax liability arose with respect to the original taxable supply.
(6) The hitherto existing legislation shall apply to the deduction of the tax,
which relates to taxable supplies made prior to on or April 30, 2004, and
also to goods imported prior to or on April 30, 2004, except for the
deduction of the tax related to assets, which a VAT payer may deduct upon
its registration for the tax.
(7) As regards preliminary deduction of the tax pursuant to Section 50 of
this Act, in the tax periods of the year 2004 VAT payers shall keep using
coefficients calculated pursuant to the hitherto existing legislation.
(8) As regards fixed assets referred to in Section 54 above, with respect to
which VAT payers used to deduct the tax after December 31, 2002, the
adjustment of the deducted tax pursuant to this Act shall apply, except as
provided in subsection 9 below.
(9) If a VAT payer is obliged to adjust the deducted tax with respect to
Changes to the System of Local Financial Authorities Act, as later amended)
fixed assets due to change of the use thereof in 2003, such a VAT payer
shall follow the hitherto existing legislation to adjust the tax upon any
subsequent change of use of such fixed assets.
(10) Any applications for the cancellation of tax registrations filed prior to
the effective date of this Act, which were not yet decided by Tax Offices
prior to or on April 30, 2004, shall be treated pursuant to Section 81 of this
Act.
(11) Pharmacies and points of sale of sanitary aids shall use lists of stocks
of drugs and sanitary aids, with respect to which they could not have
deducted the tax pursuant to the hitherto existing legislation, to deduct the
tax charged on such stocks as per the lists of stocks of drugs and sanitary
aids as of April 30, 2004.
(12) Those VAT payers, whose taxable periods coincide with calendar
quarters, shall be obliged to file separate tax returns for the last two months
of the second quarter of 2004, using the forms prescribed by this Act. Tax
returns for the first month of the second quarter of 2004 shall be filed not
later than July 25, 2004 using the form of tax return in force as of April 30,
2004.
(13) Any tax credits for tax periods prior to December 31, 2003 shall be
governed by Section 23 of the Act of the National Assembly of the Slovak
Republic 289/1995 Coll. (Value Added Tax Act) in force as of December
31, 2003.
(14) Tax Offices shall be refunding the tax with respect to foreign aid
projects pursuant to the hitherto existing legislation, provided that tax
refund applications are filed with Tax Offices prior to or on April 30, 2004.
(15) As regards goods, which were submitted to Customs Offices as of
April 30, 2004 in this country or upon their entry into this country, and
which have status of temporarily stored goods or which are stored in a
customs bonded area or a customs bonded warehouse, or which are released
into the customs regime of “storage in a customs bonded warehouse”, into
the customs regime “active processing”, and into the customs regime
“temporary use with full exemption from the importation customs duty”,
and such a status is maintained as of May 1, 2004, the hitherto existing
legislation shall apply until the time, when the temporary storage or the
customs regimes above are terminated.
(16) As regards goods, which were released, prior to or on April 30, 2004,
into the “joint transit” regime34) or a different “transit” customs regime, and
such a regime is maintained as of May 1, 2004, the hitherto existing
legislation shall apply until the time, when such a customs regime is
terminated.
(17) The following transactions shall be treated as importation of goods,
which is liable to the tax:
a) release (including unlawful release) of goods from the customs regime
“temporary use”, to which the goods were cleared prior to or on April 30,
2004 at the terms set forth in subsection 15 above, in case such goods were
in free circulation in a State, which is a member State as of April 30, 2004,
or which shall become a member State on May 1, 2004,
b) release (including unlawful release) of goods from the customs regime
“temporary storage or placement”, or the customs regime under subsection
15 above, to which the goods were cleared or placed prior to or on April 30,
2004 at the terms set forth in subsection 15 above, in case such goods were
in free circulation in a State, which is a member State as of April 30, 2004,
or which shall become a member State on May 1, 2004,
c) termination of the regime under subsection 16 above or breach of the
terms of the regime under subsection 16, which commenced prior to or on
April 30, 2004 at the terms set forth in subsection 16 above, in case such
goods were in free circulation in a State, which is a member State as of
April 30, 2004, or which shall become a member State on May 1, 2004,
unless evidence is submitted that the goods are not supplied against
consideration by a party, which is a taxable party under the law of the
relevant State.
(18) If goods are exported prior to or on April 30, 2004 from a State, which
is a member State as of April 30, 2004, or which shall become a member
State on May 1, 2004, and if the party, to which the goods are supplied, uses
such goods after April 30, 2004, any such use of the goods shall be treated
as importation of goods, which is liable to the tax in the following instances:
a) the supply of such goods was exempt from the tax under the law of the
State, from which the goods were exported, and
b) the goods were not imported to this country pursuant to the hitherto
existing legislation by April 30, 2004.
(19) The goods under subsections 17 and 18 above shall not be liable to the
34)
Notice of the Ministry of Foreign Affairs of the Slovak Republic 187/1996 Coll. on
Adhesion of the Slovak Republic to the Joint Transit Regime Treaty, as amended by the Notice
193/2003 Coll.
tax if:
a) the goods are dispatched or transported to the territory of third States,
b) the goods under subsection 17a) above are re-dispatched or re-
transported to the member State, from which they were exported to the
party, which used to export such goods (other than means of transportation),
or
c) the goods under subsection 17a) above is a means of transportation,
which was acquired or imported prior to or on April 30, 2004 in accordance
with the national tax legislation in force in the State, which is a member
State as of April 30, 2004, or which shall become a member State on May 1,
2004, and upon its exportation it was not exempt from the tax, nor the tax
related to such means of transportation was refunded. The condition above
shall be deemed satisfied if the means of transportation is used for the first
time prior to May 1, 1996, or if the amount of the tax upon its importation is
negligible.
(20) Any goods, which were released, by an export Customs Office, to the
customs regime “exportation” prior to or on April 30, 2004, and which did
not leave this country by the date above, shall be treated as goods exported
pursuant to Section 37 of the hitherto existing legislation, if the goods leave
this country for a State, which is a member State as of April 30, 2004, or
which shall become a member State on May 1, 2004, and if the exit of the
goods may be corroborated by the VAT payer, instead of a certificate of the
export Customs Office, by the following documents:
a) a transportation document or a different proof of dispatch, which
specifies the place of destination, in case the transportation of the goods is
arranged by the supplier or by the customer through another party,
b) a confirmation of receipt of the goods issued by the customer or an agent
authorized thereby, if goods are transported by the supplier,
c) a statement of the customer or an agent authorized thereby confirming
that the goods were transported by the customer.
Section 85a
Transitory Provisions concerning Restatement Effective since
January 1, 2005
(1) The provisions of Section 11a may apply also in case, in which a non-
resident party is a VAT payer under this Act as of January 1, 2005 only due
to the acquisition of goods in this country from another member State
pursuant to Section 11 subsection 8 above, and subsequent supply of such
goods. The hitherto existing legislation shall apply to the supply of any
goods, which are stored, as of December 31, 2004, for the VAT payer, to
whom such goods are to be supplied.
(2) The non-resident party under subsection 1 above shall request
cancellation of its tax registration not later than the filing of a tax return for
the tax period, in which the last tax liability arose.
(3) The special tax regime under Section 66 above shall not apply to a
leasing of a used passenger car under a leasing agreement, if the trader
deducted the tax upon purchase of the car by December 31, 2004.
Section 85b
(1) The Chief of the Representation of the European Commission in the
Slovak Republic shall be entitled to a refund of the tax paid as part of the
prices of goods and services intended for his/her consumption during the
period between May 1, 2004 and June 30, 2005 at the same terms and to the
same extent, in which such entitlement inures to the benefit of a chief of a
diplomatic mission pursuant to Section 61 above.
(2) The members of administrative and technical staff of the Representation
of the European Commission in the Slovak Republic, who are not Slovak
citizens and who are not domiciled in the Slovak Republic, shall be entitled
to a refund of the tax paid as part of the prices of goods and services
intended for their consumption during the period between May 1, 2004 and
June 30, 2005 at the same terms and to the same extent, in which such
entitlement inures to the benefit of the members of administrative and
technical staff of a diplomatic mission pursuant to Section 61 above.
(3) Section 62 shall apply to the procedure of refund of the tax to the
persons under subsections 1 and 2 above.
Section 85c
Interim Provisions concerning Restatements effective since January 1,
2006
(1) No tax liability shall arise with respect to purchase of goods in this
country from another member State pursuant to Section 20 subsection 1
above, if the tax liability has already arisen pursuant to Section 20
subsection 4 of the hitherto existing legislation.
(2) If a document of correction of the tax base upon acquisition of goods in
this country from another member State or upon supply of goods or
services, when the tax is payable by the purchaser of the goods or services,
is raised prior to or on December 31, 2005 and the purchaser of the goods or
services receives such a document after December 31, 2005, the difference
between the original tax base and the corrected tax base, and the difference
between the original tax and the corrected tax shall be disclosed in the tax
return for the tax period, in which the document of correction of the tax
base is received.
(3) Any goods released into the customs regime ”temporary use with a
partial exemption from the importation duty“ prior to or on December 31,
2005, shall be exempt from the tax partially pursuant to the hitherto existing
legislation.
Section 86
This Act transposes the legislation of the European Communities and the
European Union listed in Annex 6 hereto.
Section 87
The following legislation shall hereby be rescinded:
1. Act of the National Assembly of the Slovak Republic 289/1995
Coll. (Value Added Tax Act) as amended by the Act of the
National Assembly of the Slovak Republic 200/1996 Coll., by the
Act of the National Assembly of the Slovak Republic 386/1996
Coll., by the Act 371/1997 Coll., by the Act 60/1999 Coll. by the
Act 153/1999 Coll., by the Act 342/1999 Coll., by the Act
246/2000 Coll., by the Act 524/2004 Coll., by the Act 555/2004
Coll., by the Act 511/2002 Coll., by the Act 637/2002 Coll., by the
Act 144/2003 Coll., and by the Act 255/2003 Coll.,
2. Decree of the Ministry of Finance of the Slovak Republic 93/1996
Coll. on the extent and terms and refund of the value added tax to
non-residents, who enjoy privileges under international treaties, as
amended by the Decree 174/1998 Coll., by the Decree 281/2000
Coll. and by the Decree 424/2001 Coll.
3. Decree of the Ministry of Finance of the Slovak Republic 94/1996
Coll. on the extent and terms and refund of the value added tax,
which arises out of international treaties under foreign aid projects.
Section 88
This Act shall come into force on the date, on which the Treaty on
Adhesion of the Slovak Republic to the European Union becomes binding.
Pavol Hrušovský, in his own hand
Mikuláš Dzurinda, in his own hand
 Annex 1
to the Act 222/2004 Coll.

PROCEDURE OF ADJUSTMENT OF TAX DEDUCTED WITH

RESPECT TO FIXED ASSETS

If the tax is to be adjusted as provided in Section 54 above, VAT payers

shall use the following formula:

DV x (A – B)
DD = ---------------------- x R,
5 or 10

Narrative:
“DD” shall mean the final adjustment of the previously deducted tax. If the
result is negative, there is tax, which may be subsequently deducted. If the
result is positive, there is tax, which may not be subsequently deducted.

“DV” shall mean the tax charged to the cost of acquisition of fixed assets or
the costs incurred to produce fixed assets

“A” shall be equal to 1 if the VAT payer deducted the tax in full, or 0 If no
tax was deducted, or it shall be equal to the coefficient calculated after the
last day of the calendar year, if the tax was deducted on a prorated basis.

“B” shall be a number representing the coefficient calculated after the last
day of the calendar year, in which the VAT payer changed the use of fixed
assets, which is either 0 or 1, depending on the change of the use pursuant
to Section 54 subsection 3 above.

“R” shall be the number of calendar years, which remain up to expiration of

the period prescribed for the adjustment of the tax deduction, including the
year of change of the use of fixed assets.
 Annex 2 ………… importation documents …………
to the Act 222/2004 Coll. 9 The non-resident party represents that:
a) the goods and the services, which appear in the list of invoices and
REQUEST importation documents, were used for its business during the period:
of Refund of the Value Added Tax to Non-Residents ………………………………………………………………………….
pursuant to Sections 56 through 58 of the Act 222/2004 Coll. ………………………………………………………………………….
b) during the period, which is covered by this request, in the Slovak
Is this your first request? Republic (please, indicate an “x”)
If not, please, specify Stamp of the Tax Office
the number assigned ‫ ٱ‬it did not supply any services
by the Tax Office Bratislava I ‫ ٱ‬it only supplied services and goods, with respect to which the
beneficiary receiving such services and goods is obliged to pay the tax
‫ ٱ‬it only supplied transportation services and related auxiliary services
TAX OFFICE BRATISLAVA I exempt from the tax

Surname and name, or denomination of the non-resident party c) the data disclosed in this request are true.
1 Street and house number
ZIP code, town, State The non-resident party undertakes to surrender any tax, which might
2 Scope (description) of business of the non-resident party be unlawfully refunded thereto.
3 Tax Office of the non-resident party and its tax identification number
assigned in the State of its registered office or his/her residence ……………… ……………… ………………
4 Period covered by the request from to Place Date Signature
month year month year

5 Aggregate tax to be refunded in Sk

(as per a list of invoices and importation
documents)
6 The non-resident party requests to refund the amount of the tax under
section 5 in the manner specified in section 7 below
7 Requested method of refund of the tax (please, indicate an “x”)
Bank account ‫ ٱ‬Postal check ‫ٱ‬
Bank account number Bank identification code

Bank account name

Name and address of the bank

8 Number of attached documents: ………… of which invoices

10 List of Invoices and Accompanying Documents
Serial Description Name and address of Data of issue, Request Reserved
No. of goods the supplier of goods serial number ed for
and and services, tax of the invoice amount official
services identification number, if or the of the use
known importation tax
document

Total amount of the tax

Reserved for official use

 Annex 3
to the Act 222/2004 Coll.

CERTIFICATE OF STATUS OF TAXABLE PARTY

The undersigned ……………………………………………………………..

………………………………………………………………………………..
(Name and address of tax or other competent authority)

certifies that ………………………………………………………………….

………………………………………………………………………………..
(Surname and forename or name of firm)

………………………………………………………………………………..
………………………………………………………………………………..
(Nature of activity)

………………………………………………………………………………..
………………………………………………………………………………..
(Address of the establishment)

is a taxable party for the purposes of value added tax, his identification
number being1)
………………………………………………………………………………..
………………..

………………………
(Date)

Official stamp

……………………………….
(Signature, name and grade)

1
) If the applicant does not have a VAT identification number, the competent authority shall
state the reason for this.
 Annex 4
to the Act 222/2004 Coll.

REQUEST
of Refund of the Value Added Tax to a Non-Resident Representative
pursuant to Sections 61 and 62 of the Act 222/2004 Coll.

Non-resident representative

State Office

Address of the registered office (domicile) Period of the refund

Quarter Year

Bank account/bank identification number

Phone number: Fax number:

Requested amount of refund of the value-

added tax

I represent hereby that all the data disclosed in this request of refund of the
tax are true.

Place and date: ………………………

_________________________ _________________________
Signature of the Signature of the head of the
non-resident representative mission
(official stamp)
 List of Proofs of Purchase of Goods and Services

Serial Date of Description of purchased goods Price of the Requested

No. purchase and services purchased amount of
goods and the tax
services net
of the tax

Total requested amount of the value-added tax to be refunded (brought

forward)
 Annex 5 numismatic value (code 9705 00 00).
to the Act 222/2004 Coll.

WORKS OF ART AND COLLECTION ITEMS

The term “works of art” shall mean:

a) pictures, paste-ups, and similar decorative plaquettes, paintings and
drawings made entirely by hand by an artist, other than plans and drawings
for architectonic, technical, industrial, commercial, topographic or similar
purposes, hand painted or decorated industrial products, painted cloths for
theatre decorations, for studio backgrounds or similar purposes (harmonized
system code (hereinafter referred to only as “code”) 9701),
b) original engravings, original prints and original litographies (black or
color imprints directly taken from one or several boards, which an artist
prepared entirely by hand), regardless of the used technique or material,
other than any mechanical or photomechanical procedure (code 9702 00
00),
c) original sculptures and groups of statues from any material, which are
made entirely by an artist, castings of statues, the manufacture of which is
limited to eight copies and is supervised by an artist of his/her successor-in-
law (code 9703 00 00),
d) gobelin tapestry (code 5805 00 00) and wall textiles code 6304 00 00)
made by hand according to original models made available by artists,
provided that there are not more then eight copies for each,
e) individual pieces of ceramics made entirely by an artist or undersigned
thereby,
f) enamels on copper made entirely by hand, limited to eight numbered
copies, which are undersigned by an artist or a studio, other than jewelry
items and products made by goldsmiths and silversmiths,
g) fotographic picture made by an artist or printed by an artist or under
his(her supervision, undersigned and numbered, and limited to not more
than 30, including all the sizes and frames.

The term “collection items” shall mean:

a) post stamps, duty stamps, imprints of post stamps, first-day envelopes,
postal paper and similar products, either sealed or not sealed, but without a
redemption value in the country of destination (code 9704 00 00),
b) collections and collection items of zoological, botanical, mineralogical,
anatomical, historical, archeological, paleothological, entographic, or
 Annex 6
to the Act 222/2004 Coll.
LIST OF TRANSPOSED LEGISLATION OF THE EUROPEAN
COMMUNITIES AND EUROPEAN UNION
1. Sixth Directive of the Council 77/388/EEC from May 17, 1977 on
harmonization of legislation of member States applicable to the turnover
taxes – common system for the value-added tax, uniform system of its
determination (Official Journal of the EC L 145 from June 13, 1977, page
1), with regard to:
Directive 80/368/EEC from March 26, 1980 (Official Journal of the EC L
090 from April 3, 1980),
Directive 84/386/EEC from July 31, 1984 (Official Journal of the EC L 280
from August 3, 1984),
Directive 89/465/EEC from July 18, 1989 (Official Journal of the EC L 226
from August 3, 1989),
Directive 91/680/EEC from December 16, 1991 (Official Journal of the EC
L 376 from December 31, 1989),
Directive 92/77/EEC from October 19, 1992 (Official Journal of the EC L
316 from October 31, 1992),
Directive 92/111/EEC from December 14, 1992 (Official Journal of the EC
L 384 from December 31, 1992),
Directive 94/5/EC from February 14, 1994 (Official Journal of the EC L
060 from March 3, 1994),
Directive 94/4/EC from February 14, 1994 (Official Journal of the EC L
060 from March 3, 1994),
Directive 94/76/EC from December 22, 1994 (Official Journal of the EC L
365 from December 31, 1994),
Directive 95/7/EC from April 10, 1995 (Official Journal of the EC L 102
from May 5, 1995),
Directive 96/42/EC from June 25, 1996 (Official Journal of the EC L 170
from July 9, 1996),
Directive 96/95/EC from December 20, 1996 (Official Journal of the EC L
328 from December 28, 1996),
Directive 98/80/EC from October 12, 1998 (Official Journal of the EC L
281 from October 17, 1998),
Directive 99/49/EC from May 25, 1999 (Official Journal of the EC L 139
from June 2, 1999),
Directive 99/59/EC from June 17, 1999 (Official Journal of the EC L 162
from June 26, 1999),
Directive 99/85/EC from October 22, 1999 (Official Journal of the EC L
277 from October 28, 1999),
Directive 2000/17/EC from March 30, 2000 (Official Journal of the EC L
84 from April 5, 2000),
Directive 2000/65/EC from October 17, 2000 (Official Journal of the EC L
269 from October 21, 2000),
Directive 2001/4/EC from January 19, 2001 (Official Journal of the EC L
22 from January 24, 2001),
Directive 2001/115/EC from December 20, 2001 (Official Journal of the EC
L 15 from January 17, 2002),
Directive 2002/38/EC from May 7, 2002 (Official Journal of the EC L 128
from May 15, 2002),
Directive 2002/93/EC from December 3, 2002 (Official Journal of the EC L
331 from December 7, 2002),
Directive 2003/92/EC from October 7, 2003 (Official Journal of the EU L
260 from October 11, 2003),
Directive 2004/7/EC from January 20, 2004 (Official Journal of the EU L
027 from January 30, 2004),
Directive 2004/15/EC from February 10, 2004 (Official Journal of the EU L
052 from February 21, 2004),
Directive 2004/66/EC from April 26, 2004 (Official Journal of the EU L
168 from May 1, 2004).
2. Directive of the Council 69/169/EEC from May 28, 1969 on
harmonization of the provisions of laws and other regulations and
administrative measures applicable to the exemption from the turnover tax
and excise tax with respect to imports within international traveling
(Official Journal of the EC L 133 from June 4, 1969), as later amended,
with regard to:
Directive 72/230/EEC from June 12, 1972 (Official Journal of the EC L 139
from June 17, 1972),
Directive 78/1032/EEC from December 19, 1978 (Official Journal of the
EC L 366 from December 28, 1978),
Directive 78/1033/EEC from December 19, 1978 (Official Journal of the
EC L 366 from December 28, 1978),
Directive 81/933/EEC from November 17, 1981 (Official Journal of the EC
L 338 from November 25, 1981),
Directive 82/443/EEC from June 29, 1982 (Official Journal of the EC L 206
from July 14, 1982),
Directive 84/231/EEC from April 30, 1984 (Official Journal of the EC L
117 from May 3, 1984),
Directive 85/348/EEC from July 8, 1985 (Official Journal of the EC L 183
from July 16, 1985),
Directive 87/198/EEC from March 16, 1987 (Official Journal of the EC L
078 from March 20, 1987),
Directive 88/664/EEC from December 21, 1988 (Official Journal of the EC
L 382 from December 31, 1988),
Directive 89/194/EEC from March 13, 1989 (Official Journal of the EC L
073 from March 17, 1989),
Directive 89/220/EEC from March 7, 1989 (Official Journal of the EC L
092 from April 5, 1989),
Directive 91/191/EEC from March 27, 1991 (Official Journal of the EC L
094 from April 16, 1991),
Directive 91/673/EEC from December 19, 1991 (Official Journal of the EC
L 373 from December 31, 1991),
Directive 91/680/EEC from December 16, 1991 (Official Journal of the EC
L 376 from December 31, 1991),
Directive 92/12/EEC from February 25, 1992 (Official Journal of the EC L
076 from March 23, 1992),
Directive 92/111/EEC from December 14, 1992 (Official Journal of the EC
L 384 from December 30, 1992),
Directive 94/4/EC from February 14, 1994 (Official Journal of the EC L
060 from March 3, 1994),
Directive 2000/47/EC from July 20, 2000 (Official Journal of the EC L 193
from July 29, 2000),
3. Directive of the Council 78/1035/EEC from December 19, 1978 on
waiver of importation surcharge with respect to petty shipments of goods of
non-commercial nature from third countries, (Official Journal of the EC L
366 from December 28, 1978), as later amended, with regard to:
Directive 85/576/EEC from December 20, 1985 (Official Journal of the EC
L 372 from December 31, 1985),
Directive 81/933/EEC from November 17, 1981 (Official Journal of the EC
L 338 from November 25, 1981),
Directive 85/576/EEC from December 20, 1985 (Official Journal of the EC
L 372 from December 31, 1985),
4. Eight Directive of the Council 79/1072/EEC from December 6, 1979 on
harmonization of the legislation of the member States applicable to turnover
taxes – Provisions concerning refund of the value-added tax to VAT payers,
who do not have their registered offices in the territory of the State (Official
Journal of the EC L 331 from December 27, 1979), with regard to:
Directive 86/560/EEC from November 17, 1986 (Official Journal of the EC
L 326 from November 21, 1986),
5. Directive of the Council 83/181/EEC from March 28, 1983 defining the
scope of application of the Article 14 (1) d) of the Directive 77/388/EEC
with respect to the exemption from the value added tax for final importation
of certain goods (Official Journal of the EC L 105 from April 23, 1983), as
later amended, with regard to:
Directive 85/346/EEC from July 8, 1985 (Official Journal of the EC L 183
from July 16, 1985),
Directive 88/331/EEC from June 13, 1988 (Official Journal of the EC L 151
from June 17, 1988),
Directive 89/219/EEC from March 7, 1989 (Official Journal of the EC L
092 from April 5, 1989),
Directive 91/680/EEC from December 16, 1991 (Official Journal of the EC
L 376 from December 31, 1991),
6. Thirteenth Directive of the Council 86/560/EEC from November 17,
1986 on harmonization of the legislation of the member States applicable to
turnover taxes – procedure of refund of the value-added tax to parties liable
to the tax, who do not have their registered offices in the territory of the
Community (Official Journal of the EC L 326 from November 21, 1986).