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. Accepting the application and sending / not sending the application to the Member State
6. Periods for dealing with the application
7. FAQ
   

Who may apply for refund of the Slovak VAT?

The tax refund may be applied by an applicant having a registered seat, place of business, establishment, residence or habitual abode in Slovak republic (takpayers registered according to § 4 or § 4b of Act no. 222/2004 Coll. about VAT - only in Slovak) and purchased goods and services in another Member State with the tax of the relevant State (or imported goods into another Member State) for the purpose of their business.

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 Financial administration of the Slovak Republic. It is necessary to sign the application with a qualified electronic signature (KEP). The first step in submitting the tax return electronically is to register on the Financial Administration portal. Watch the video instructions how to register and sign up on the Financial Administration portal.

An electronic application can be sent "globally" which includes all purchases of goods and services in all Member States from which the payer wants to claim a tax refund or it is possible to submit separate applications for each Member State.

Content requirements of the application

1. Mandatory requirements - such as name, surname, address, ID, etc. (Exactly listed in § 55b (2) to (4) 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.

Periods for dealing with the application

If the application meets the conditions required to be sent to the Member State of refund, Financial Directorate of the Slovak Republic sends it to the Member State of refund.

The Member State of refund shall notify the applicant of the decision (to grant/refuse the refund) within four months of its delivery to that Member State.

If the application is approved, the Member State of refund shall return the tax amount no later than 10 working days after the expiry of the four-month time period.

FAQ

Is it possible to correct the data in my application?
The electronic system of tax refund allows 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, it is not permitted to cancel or add any additional purchases of goods and services.

What are required conditions in order for an application to be sent to the Member State of refund?
The Financial Directorate of the Slovak Republic checks the fulfillment of these conditions:

• whether the applicant was a taxpayer in the period for which he applies for a tax refund; and
• whether the applicant did not perform the activities for which it cannot deduct tax.

What if my tax refund application is declined?
If the Member State decides on the application for tax refund by denying the application for refund of the whole tax or any part, you can appeal against this decision. The appeal shall be filed with the competent authorities of the Member State of refund in the manner and within the time periods stipulated by the law of the Member State of refund in question.