If you import goods into Slovakia and sell them domestically or across the EU, correct handling of imports is essential for Slovak VAT compliance. Import activity can affect your Slovak VAT return (Daňové priznanie k DPH) and may also impact OSS (One-Stop Shop) reporting for eligible intra-EU B2C sales.

This article explains best practices for managing imports under Slovak VAT rules.

1️⃣ What Counts as an Import in Slovakia

An import occurs when goods enter Slovakia from a non-EU country (e.g., China, USA, UK) and are released into free circulation.

Key points:

• Import VAT is generally collected through customs unless the importer qualifies for the applicable import VAT self-assessment procedure.
• Slovakia introduced a conditional import VAT self-assessment system from 1 July 2025 for qualifying importers.
• Customs duties may apply separately from import VAT.
• Imports are not reported through OSS.
• Imports are not intra-EU transactions.
• Eligible import VAT may be deducted through the Slovak VAT return, subject to the applicable conditions.

2️⃣ Correct Handling of Import VAT in Slovakia

For businesses importing goods into Slovakia:

• Determine whether import VAT must be paid through customs or can be self-assessed through the Slovak VAT return.
• Where the self-assessment procedure applies, declare the import VAT as due and, where deductible, claim the corresponding input VAT.
• Where import VAT is paid through customs, retain the customs documentation and evidence needed to support any input VAT deduction.
• Ensure the customs declaration correctly identifies the importer and relevant business information.
• Reconcile customs declarations, import VAT records and the Slovak VAT return.

⚠ Common mistake: assuming that every Slovak VAT-registered business can automatically account for import VAT through its VAT return. Eligibility for self-assessment is subject to specific conditions.

3️⃣ Storage Location After Import

Where goods are stored after import affects the VAT reporting obligations.

• Imported and stored in Slovakia: account for the import under Slovak VAT rules and report subsequent Slovak taxable sales as required.
• Imported into Slovakia, then transferred to another EU country: assess the VAT treatment of the intra-EU stock movement.
• Stored in Slovak fulfilment centres: Slovak VAT registration and reporting obligations may arise.

Best practice: maintain accurate records of import destinations and warehouse locations. Notify your accounting or Hellotax team immediately when stock is moved to a new country or fulfilment centre.

4️⃣ Selling Imported Goods: Reporting Requirements

🇸🇰 Domestic Slovak Sales

Domestic taxable sales of goods in Slovakia must be reported in the Slovak VAT return.

Apply the correct Slovak VAT rate:

• 23% – standard rate.
• 19% – reduced rate for qualifying goods and services.
• 5% – reduced rate for qualifying goods and services.

The applicable reduced rate depends on the relevant product or service classification.

🇪🇺 Cross-Border B2C Sales (OSS)

Goods sold from Slovakia to consumers in other EU countries:

• Eligible intra-community distance sales may be reported through OSS, where the seller is registered for the scheme.
• Apply the VAT rate of the customer's destination country where destination-based VAT rules apply.
• Report eligible transactions through the appropriate OSS return.
• Do not include the original import transaction in OSS.

🧾 Cross-Border B2B Sales (EC Reporting)

Goods sold from Slovakia to VAT-registered businesses in other EU countries:

• May qualify for VAT exemption with the right to deduct input VAT, provided the legal conditions are met.
• Report qualifying transactions in the Slovak VAT return.
• Include relevant supplies in the EC Sales List (Súhrnný výkaz).
• Intrastat reporting may apply where the relevant requirements and thresholds are met.
• Verify the customer's EU VAT number and retain the required evidence of transport.

5️⃣ Imports Are NOT Covered by OSS

Common misconception: “OSS covers all imported goods.”

• OSS for intra-community distance sales covers eligible cross-border B2C sales, not the importation of goods itself.
• Imports into Slovakia must be handled through the applicable customs and import VAT procedures.
• Import VAT cannot be reclaimed through an OSS return.
• Eligible import VAT deductions are handled through the Slovak VAT return.

Important: The separate Import One-Stop Shop (IOSS) scheme may apply to qualifying distance sales of imported goods in consignments not exceeding €150. IOSS is different from standard Union OSS.

6️⃣ Separate Imports From Sales Data

Best practice: maintain clear separation of:

• Import transactions and customs declarations.
• Domestic Slovak sales.
• Intra-EU B2B sales.
• Intra-EU B2C sales reported through OSS.
• Intra-EU stock transfers.

Do not upload import transactions as sales data. Provide import documentation separately where required by Hellotax.

Mixing these categories can result in incorrect VAT calculations, duplicated transactions and filing discrepancies.

7️⃣ Correct Period Allocation

• Import VAT must be accounted for in the appropriate period under the applicable customs or self-assessment procedure.
• Domestic sales must be reported in the correct VAT period.
• Intra-EU transactions must be allocated to their appropriate reporting periods.
• Refunds, credit notes and adjustments must follow the applicable VAT correction rules.
• Incorrect period allocation may require corrective VAT returns or related declarations.

8️⃣ Upload Complete Data by the Deadline

To support accurate Slovak VAT and OSS filings:

• Upload all relevant data through the Hellotax portal.
• Include:
  • Complete sales data from all channels.
  • Returns, refunds and cancellations.
  • Import declarations and import VAT documentation where required.
  • Relevant warehouse and stock movement information.
• Hellotax data upload deadline: the 4th day of the month following the reporting period, subject to your service conditions.

📌 Data sent by email cannot be processed through the standard automated workflow and will not be included in filings unless correctly submitted through the required platform process.

✅ Summary: Best Practices for Slovak Imports

✔ Keep all Slovak customs declarations and import documents.
✔ Confirm whether customs payment or import VAT self-assessment applies.
✔ Claim eligible import VAT deductions through the Slovak VAT return.
✔ Track warehouse locations and cross-border stock movements.
✔ Use OSS only for eligible cross-border B2C EU sales.
✔ Validate EU VAT numbers for qualifying B2B supplies.
✔ Separate import transactions from sales data.
✔ Upload complete data through the Hellotax portal by the required deadline.