Submitting registration for special scheme in terms of §68a (non–Union scheme), §68b (Union scheme) and §68c (Import Scheme) Act no. 222/2004 Coll. on value added tax, as amended, effective from 1 July 2021 for taxable persons who are not subject to the obligation to deliver documents electronically in accordance with §13 para. 5 and 6 and §14 of the Act no. 563/2009 Coll. in amended.
Taxable persons (from outside EU) who want to submit of the application for registration to a special scheme according to §68a, §68b and §68c of the VAT Act (articles from 358 to 369x of directive 2006/112/ES) and who are also not subject to the obligation to deliver documents by electronic means pursuant to §13 par. 5 and 6 and §14 of Act no. 563/2009 Coll. - It means, that the submission made by electronic means needn´t be signed by a electronic signature, respectively it is not necessary to conclude a written agreement on electronic delivery with the tax administration, are obliged to proceed in accordance with the following steps which are disclosed in next document “Registrácia a prihlásenie používateľa OSS“, link:
Note: english version of this document has been prepared
A taxable person who is registered for the application of any of the special regulations for the application of tax pursuant to § 68a or § 68b of the VAT Act , as amended until 30 June 2021, is entitled to apply the relevant special regulation from 1.7.2021, without re-submitting the application for registration to the relevant special arrangement.
In the case, you already communicate with Financial administration electronically (you have electronic signature, or written agreement on electronic delivery with the tax administration), do not fill out the forms here, but in your personal internet zone, through the forms catalog.