Did you know that there is a reciprocity rule when a foreign person from a third country applies for VAT refund?

A foreign person from a third country (a foreign person who does not have a seat, place of business,

fixed establishment, domicile or habitual residence in the EU) may claim the right for input VAT on movable property and services supplied to him by a VAT payer in Slovakia and claim the right for VAT paid upon importation of goods in Slovakia. The VAT refund claim for foreign person from a third country is stipulated in Articles 56 - 58 of the Slovak VAT Act.

Please note that there is currently no list of third countries and no list of refundable goods and services for foreign persons from third countries available. The Tax Authorities assesses each submitted application including its details individually, case by case.

Should you hesitate whether you meet the conditions for VAT refund, please contact us, we will be happy to assist you.