It is possible to make a claim for VAT bad debt relief in the Slovak Republic if a customer has not paid for a supply of goods or services where the place of supply was in the Slovak Republic and the supplier was a person obliged to charge Slovak VAT. The supplier can claim the relief if certain conditions are met for the unpaid amount to be considered as irrecoverable and the required documentation is obtained.
With effect from 1 January 2023, payment for a domestic supply of goods and services is considered to be non-recoverable in the following circumstances:
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•ÌýÌýÌýÌý The debt is 150 days overdue and:
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–ÌýÌýÌýÌý the amount of the debt is no more than
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Web page updated on 17 Mar 2025 16:51