Slovakia- International VAT Tax Consultancy

Slovakia- VAT changes for e-commerce

Slovakia And The six major e commerce VAT changes:

  • New VAT rules for distance sales of goods within the EU and introduction of a concept of distant sales of imported goods,
  • Abolition of the existing threshold for intra-EU distance sales of goods (EUR 35 000/ EUR 100 000) and its replacement by a new EU-wide threshold of EUR 10 000,
  • Introduction of special provisions whereby a business facilitating supplies through the use of an online electronic interface (such as online marketplace, platform or similar means) is deemed for VAT purposes to have received and supplied the goods themselves,
  • Removal of VAT exemption at importation of small consignments up to EUR 22,
  • Extension of the scope of the one stop shop regime (OSS) and creation of a new special scheme for distance sales of goods imported from third countries – Import One Stop Shop (IOSS),
  • Introduction of simplification measures for distant sales of imported goods in consignments not exceeding EUR 150 in case the IOSS is not used.