Act No. 222/2004 Coll. ON VALUE ADDED TAX

VAT

• Registration of foreign person   
• Application form with instructions for VAT registration - English version  
• Application form with instructions for VAT registration - Slovak version  
• Filing Tax Return and Paying Tax Due by Foreign Person  
• Tax Representative for VAT by import of goods  
• Distance selling of goods and VAT  
• VAT group registration in Slovakia – verification of group members  

VAT refunds

- to foreign persons from another Member State in § 55a - § 55e
- to foreign persons from third country in § 56 - § 58
- to travellers on export of goods in § 59 - § 60
- to persons enjoying privileges and immunities under international law in § 61 - § 62
- to armed forces in § 63

• Methodological Guideline - the VAT refund to a foreign person from third country   
• Certificate of status of taxable person  
• Application for the VAT refund to a foreign person from third country - English version  
• Application for the VAT refund to a foreign person from third country - Slovak version   
• Application for the VAT refund to a foreign official - English version  
• Application for the VAT refund to a foreign official - Slovak version  
• Conditions for VAT refund to travellers for export of goods   

Tax Office responsible for VAT refunds to foreign entrepreneurs is:

Tax Office 1 Bratislava
Radlinského 37
P.O.Box 89
817 89 Bratislava 15
Phone: 00421 2 57378118 or 00421 2 57378119
E-mail: DU Bratislava I