If your business imports goods into Slovakia from outside the European Union, you may be entitled to reclaim the import VAT paid or accounted for on those goods.

For businesses registered for Slovak VAT, import VAT is generally recovered by claiming an input VAT deduction through the Slovak VAT return (Daňové priznanie k DPH).

The procedure depends on whether import VAT is paid to customs or accounted for through Slovakia's import VAT self-assessment mechanism.

This article explains the available methods, the supporting documentation required, and how Hellotax can assist with Slovak VAT compliance.

What Is Slovak Import VAT?

Import VAT applies when goods enter Slovakia from outside the EU and are released into free circulation.

The principal Slovak VAT rates are:

• Standard rate: 23%
• Reduced rate: 19% for qualifying goods and services
• Reduced rate: 5% for qualifying goods and services

The applicable rate depends on the goods imported.

Import VAT is generally assessed by the customs authorities, although qualifying businesses may use self-assessment under the rules introduced on 1 July 2025.

Who Can Reclaim Slovak Import VAT?

Your business may be entitled to deduct import VAT if:

• It is registered for Slovak VAT.
• It is identified as the importer or recipient on the relevant customs documentation.
• The goods are used for activities giving rise to VAT deduction rights.
• The import VAT has been paid to customs or correctly accounted for under the applicable self-assessment rules.
• It holds the required customs and accounting documentation.

The right to deduct is governed principally by Sections 49–51 of the Slovak VAT Act.

Businesses carrying out exempt activities or subject to special deduction restrictions may not be entitled to recover the full amount.

Method 1: Reclaiming Import VAT Paid to Customs

For most importers, Slovak import VAT continues to be assessed and collected by the customs authorities.

Step 1: Complete the Customs Import Procedure

When goods are imported into Slovakia, a customs declaration is submitted.

The customs authority determines the applicable import VAT, together with any customs duties.

Import VAT is paid to the customs authority, either directly or through an authorised customs representative.

Step 2: Obtain the Customs Documentation

Your business should retain:

• The customs import declaration
• The customs authority's import or release documentation
• Evidence showing the amount of import VAT assessed
• Proof that the import VAT was paid
• The supplier's commercial invoice
• Relevant transport documentation

The customs documentation must identify your business appropriately as the importer or recipient.

Electronic customs documents may be acceptable where they meet the relevant requirements.

Step 3: Claim the Deduction in Your Slovak VAT Return

Once the conditions for deduction are satisfied, the eligible import VAT can be included as deductible input VAT in your Slovak VAT return.

The deduction reduces the business's overall VAT liability or contributes to an excess input VAT position.

Example

Your business imports goods from China and pays €2,300 in Slovak import VAT.

If the goods are used entirely for activities qualifying for VAT deduction:

• Import VAT paid to customs: €2,300
• Eligible input VAT deduction: €2,300
• Amount recovered through the VAT return mechanism: €2,300

This is a VAT deduction, not a separate application to customs for repayment of correctly assessed import VAT.

Method 2: Import VAT Self-Assessment (Samozdanenie pri dovoze)

From 1 July 2025, Slovakia introduced import VAT self-assessment for certain qualifying VAT-registered importers.

Under this mechanism, eligible businesses calculate and report import VAT through their Slovak VAT return rather than paying it upfront to customs.

Who Qualifies?

For the initial regime, the business generally must:

• Be established in Slovakia.
• Hold the relevant Slovak VAT registration under Section 4 or 4b.
• Have valid Authorised Economic Operator (AEO/SHS) status.
• Meet the statutory conditions when the import VAT liability arises.

Important: Slovak VAT registration alone does not automatically entitle a business to use import VAT self-assessment.

Businesses that do not meet the requirements generally continue to pay import VAT through customs.

How Does Self-Assessment Work?

1. The qualifying importer submits the customs declaration.
2. The importer calculates the import VAT due.
3. The import VAT is reported in the appropriate Slovak VAT return.
4. The importer claims the corresponding input VAT deduction, subject to the normal rules.

Where full deduction is permitted, the VAT declared and deducted may offset each other in the same return.

Where Is Self-Assessed Import VAT Reported?

Under the VAT return form introduced from July 2025, self-assessed import VAT is reported using the applicable rate-specific fields:

• Rows 11c, 11d and 11e: Taxable amount, according to the applicable VAT rate.
• Rows 12c, 12d and 12e: Corresponding import VAT.
• Row 13: Qualifying VAT-exempt imports subject to the self-assessment reporting rules.

The corresponding deduction is reported in the applicable input VAT deduction fields.

The exact reporting treatment should be checked against the current Slovak VAT return instructions.

What If a Customs Agent Pays the Import VAT?

A customs agent or indirect representative may pay import VAT on behalf of your business.

This does not necessarily prevent your business from claiming the deduction.

However, your business must satisfy the relevant statutory requirements, including having appropriate customs documentation identifying it as the importer or recipient and evidence of payment.

An invoice from the customs agent alone may not be sufficient.

When Can Import VAT Be Reclaimed?

The timing depends on the import procedure and whether the deduction conditions have been met.

For import VAT assessed by customs, payment to the customs authority is a key condition.

For eligible self-assessed imports, the import VAT may be declared and deducted in the same VAT period, subject to the normal deduction rules.

The relevant customs documents must also be available.

If documentation is missing or the import VAT has not been correctly accounted for, the deduction may need to be postponed or reviewed.

Common Import VAT Reclaim Problems

The Customs Declaration Names the Wrong Importer

Check the import declaration before claiming the deduction. Incorrect importer details may jeopardise the VAT recovery claim.

The Customs Agent Paid the VAT

Request the customs documentation and evidence that the tax was paid, not just the agent's invoice.

The Business Assumes Self-Assessment Is Automatic

Self-assessment is restricted to qualifying importers. Businesses without the required status generally cannot use the mechanism.

Import VAT Is Deducted Before the Conditions Are Met

Ensure that the required customs and payment documentation is available and that the applicable deduction rules have been satisfied.

How Can Hellotax Help?

Hellotax can support your Slovak VAT compliance by helping you:

• Understand the procedure for recovering Slovak import VAT.
• Identify the documents needed to support a deduction.
• Report eligible input VAT in your Slovak VAT return.
• Identify whether an import was subject to customs payment or self-assessment.
• Review import VAT reporting discrepancies.

Please note: Customs clearance and AEO authorisation are separate from routine VAT return preparation. The services available to your business depend on your Hellotax agreement.

Official Sources

• Slovak Financial Administration — VAT Deduction
• Slovak Financial Administration — Persons Liable to Pay VAT
• Slovak Financial Administration — Import VAT Deduction Guidance

This article provides general information about Slovak import VAT recovery. The availability of self-assessment and the right to deduct VAT depend on the importer's individual circumstances and applicable legislation.