How should a British trading company operating in Slovakia prepare for BREXIT?
- Procedure for applying tax refund from Slovakia to UK applicants
In April 2019, Financial Administration of the Slovak Republic issued a detailed directive on tax refund procedure for UK applicants before and after the UK’s withdrawal from the EU.
The method of applying for tax refund to UK applicants depends on the date of submission of the application to the Tax office in Bratislava. If the application is submitted by the UK’s withdrawal date from the EU, it is not decisive for which period it will be submitted (for the period until 31.12.2018 or for the period during 2019) or whether the application will be decided after the withdrawal date. All these requests will be governed by the current mode (electronic tax return filing via the VAT REFUND in the UK), i.e. as other EU applicants. After the UK’s withdrawal from the EU, applicants in the UK will act as those from third countries and thus apply for a tax refund at the Tax office in Bratislava by 30 June of the following year at the latest.
