When are the foreign VAT payers are required to register?
Foreign VAT payers are required to register in Slovakia under Sec. 5 of the VAT Act as well as if they are paid for construction or engineering work done in Slovakia or are supplied goods with installation and mounting in Slovakia by another foreign entity since Sec. 69 (12)(j) of the VAT Act requires any payer who is delivered goods or rendered services from another payer to charge VAT relating to the supply of construction or engineering work, including the supply of buildings or a part thereof listed under Section F of a special regulation, and/or to the supply of goods with installation or mounting if the installation of mounting is listed under Section F of the special regulation. These provisions of the VAT Act became effective on 1 January 2016.
Foreign VAT payers are required to register in Slovakia under Sec. 5 of the VAT Act if they are paid for construction or engineering work done in Slovakia or are supplied goods with installation and mounting in Slovakia by another foreign entity since Sec. 69 (12)(j) of the VAT Act requires any payer who is delivered goods or rendered services from another payer to charge VAT relating to the supply of construction or engineering work, including the supply of buildings or a part thereof listed under Section F of a special regulation, and/or to the supply of goods with installation or mounting if the installation of mounting is listed under Section F of the special regulation. These provisions of the VAT Act became effective on 1 January 2016.
