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Foreign persons A foreign person who is registered for VAT abroad, or is registered as a payer of a similar general consumption tax abroad, is entitled to claim a refund of Slovak VAT paid upon the delivery of certain goods or the provision of certain services, if the following conditions are met:

The person did not have any seat, a place of business, a fixed establishment or residence in Slovakia during the period for which the VAT refund request was filed. During the period for which they filed a VAT refund request, they did not supply any goods or provide any services in Slovakia (except certain specifically stated supplies).

In order to claim the tax refund, the applicant must submit an electronic refund application to the Tax Office Bratislava I via an electronic portal set up by the Member State in which the applicant has a seat, place of business or fixed establishment. The minimum amount of VAT which can be claimed is EUR 50 in one calendar year and the request must be submitted no later than by 30 September of the calendar year following the period in respect of which the refund is claimed. The request can also be submitted before the end of the calendar year if the request covers at least three consecutive months and the VAT amount exceeds EUR 400.

For foreign persons – EU non-residents the request for a VAT refund must be filed using a form which is available from the tax authorities by 30 June of the calendar year following the period in respect of which the refund is claimed.

If the tax authorities approve the request, the VAT amount should be paid to the foreign company within four months (EU members) or six months (non-EU members) of the day of filing the request.

Slovak VAT should be refunded in this manner to all VAT payers from EU countries. It is also refunded to those from non-EU countries based on reciprocity.

Individuals An individual with no residence permit in any EU country exporting goods (except fuel for personal purposes) from EU countries can file a request for a VAT refund. Individuals can submit a request for a VAT refund if:

the amount of the goods exported outside the EU stated in the purchase document exceeds EUR 175 they posses a document on purchase of goods issued by taxpayer export of goods is carried out within three months of the day the goods are purchased, and the Customs Office of any EU country certifies the export of goods.


©2010 KPMG Slovensko spol. s r.o. , a Slovak limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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