1. Who may apply for refund of the Slovak VAT?
2. Deadline for filing the application
3. Method of filing the application 
4. Content requirements of the application
5. Periods for dealing with the application
6. Appeal against denial of the application
7. FAQ
   

Who may apply for refund of the Slovak VAT?

The tax refund may be applied only by a foreign person having a registered seat, place of business, establishment, residence or habitual abode in another Member State (applicant).

Deadline for filing the application

The application for tax refund should be filed no later than by 30^th September of the calendar year following the period for which the tax refund is applied.

Method of filing the application                    

The application for tax refund is filed in electronic form via the electronic portal of the person´s Member State. The competent body of the applicant´s Member State shall send the application for tax refund by electronic mail to the Bratislava Tax Office.

Content requirements of the application

1. Mandatory requirements - such as name, surname, address, ID, etc. (Exactly listed in § 55b (2) of the VAT Act - only in Slovak)
2. Information from each invoice for supply of goods or services and from each import document
3. Numerical codes - that express the type of acquired goods and services (§ 55b (4) of the VAT Act - only in Slovak)

The information in the application for tax refund must be given by the applicant for tax refund in the Slovak language or English language.

Periods for dealing with the application

Confirmation of receipt of the application -

When the applicant files the application for tax refund in electronic form via the electronic portal of his Member State,  that Member State has a 15-day period for sending the application by electronic mail to the relevant Member State of tax refund. The competent authority of the applicant´s Member State shall send the application for tax refund by electronic mail to the SR – the Bratislava Tax Office. The Bratislava Tax Office will immediately notify the applicant, by electronic mail, about the date of receipt of the application for tax refund.

Period for deciding on the application

The Bratislava Tax Office will notify the applicant about its decision on the application for tax refund within four months of the date of receipt of the application, except for the case when the Bratislava Tax Office requests any additional information or any other supplementary information. In this case, the period for notification of the decision on the application for tax refund will be extended (to maximum eight months of the date of receipt of the application).

Appeal against denial of the application

If the Bratislava Tax Office decides on the application for tax refund by denying the application for refund of the whole tax or any part thereof, the decision must contain also the grounds for the decision. The decision on denial of the application for refund of the whole tax or any part thereof may be appealed by the applicant according to § 72 Act No. 563/2009 Coll. (only in Slovak) on tax administration (Tax Code), i.e. in writing or orally in the protocol made at the tax administrator, within 15 days of the date of delivery of the appealed decision.

FAQ

Is it possible to correct the data in my application?
The electronic system of tax refund allows, in addition to receipt of the applications for tax refund, also receipt of the so-called new versions of applications for tax refund. A new version of the application is created always from the last existing version of the application for tax refund. In the new version of the application for tax refund, only certain corrections can be made (e.g. correction of an incorrect NACE code, supplier´s address, addition of a subcode), it is not permitted to cancel or add any additional purchases of goods and services.

Does the applicant have to attach a copy of the documents / invoices to the application?
If the tax base in the invoice or import document is EUR 1,000 and more or in an invoice on purchase of fuel it is EUR 250 and more, the applicant is obligated to send, together with the application for tax refund in electronic form, a copy of the invoice or import document.

Which law regulates the procedure for filing an appeal against a VAT denial decision?
The filing of the appeal is regulated in § 72 of Act no. 563/2009 Coll. (only in Slovak) on Tax Administration (Tax Code).