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Value Added Tax

This part is targeted on foreign persons with connection to the VAT application. It is divided into two parts. The first part deals with rights and obligations of foreign persons (e.g. when a foreign person is obliged to register for VAT purposes on the territory of the Slovak Republic). The second part deals with VAT refund to foreign persons from other Member States that was paid by those foreign persons in the Slovak Republic in form of goods and services prices. 

OSS User Registration and Login [.pdf; 984 kB; nové okno]

Registration of Financial Administration Portal user [.pdf; 000 kB; nové okno]

Information on refunding VAT to a foreign person from a third country [.pdf; 538 kB; nové okno]