Supplies Of Goods Received By Slovak Businesses From EU Businesses (Slovak Republic)

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Commentary

46 Slovak Republic

General (Slovak Republic)

Slovak businesses that are not VAT registered but receive supplies of goods from EU suppliers are required to register for VAT if the value of the goods received exceeds the acquisitions threshold (see 46.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers. Once the Slovak business is registered for VAT, the EU suppliers should stop charging VAT and the Slovak business should account for Slovak VAT on the

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