Slovakia Introduces Reverse Charge on Import VAT

Reverse Charge on Import VAT in Slovakia

Slovakia is implementing a phased introduction of the reverse charge mechanism on import VAT, beginning 1 July 2025. This system—also referred to as postponed import VAT accounting—allows eligible taxpayers to self-assess VAT on imports directly through their Slovak VAT return, instead of paying it upfront at customs. This significantly improves cash flow, as import VAT can be declared and deducted in the same VAT period the VAT liability arises.

Phase 1: From 1 July 2025

As of 1 July 2025, the reverse charge mechanism will be available for VAT on imports only where all the following criteria are met:

• The taxpayer is established or has a permanent establishment in Slovakia.
• The customs declaration is filed on the taxpayer’s behalf at the time the VAT liability arises.
• The taxpayer holds a Slovak VAT ID number under Article 4 or 4b of the Slovak VAT Act. Learn more.
• The taxpayer has a valid Authorized Economic Operator (AEO) license, in accordance with customs legislation.
• The imported goods are used for VAT-taxable business activities in Slovakia.

This phase only applies to established taxpayers in Slovakia. The VAT reverse charge mechanism applies to import VAT liabilities arising after 30 June 2025.

Phase 2: From 1 January 2026

Starting 1 January 2026, the scope of eligible taxpayers will be extended to include EU-based VAT payers registered for Slovak VAT. The reverse charge mechanism will apply under these broader conditions:

• The VAT taxpayer is established or has a permanent establishment either in Slovakia or in another EU Member State.
• A centralized customs declaration is filed on the taxpayer’s behalf.
• The taxpayer holds a Slovak VAT ID number under Article 4 or 4b of the Slovak VAT Act. Learn more.
• The taxpayer holds a valid AEO license in line with customs legislation.
• The imported goods are used for VAT-taxable business activities.

This second phase will apply to all VAT liabilities from imports arising after 1 January 2026.

The introduction of the import VAT reverse charge in Slovakia represents a significant shift aimed at simplifying VAT compliance and improving business cash flow. While the benefits are clear, eligibility is tightly regulated, and businesses must carefully assess whether they meet all the necessary conditions in each phase. As the system rolls out in mid-2025 and expands in 2026, early preparation will be key to successful adoption.

Find here the official information regarding all changes on Value Added Tax.

How Can Marosa Help You?

Marosa provides European VAT compliance services in all European countries, including Slovakia. Our team can guide you on how to apply for this scheme. We will also follow up the process and handle your periodic VAT reporting in Slovakia.