VAT Reclaims – Slovakia

Slovakia

INFORMATION

VAT Name :
Dan z pridanej hodnoty (DPH)

VAT Number Format :
1234567890 (10 digits)

DEADLINES

Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of June
Approximate Refund Time : Up to 6 months

CLAIMABLE

Permitted Countries :
Bosnia, Herzegovina, Canada, Japan, Lichtenstein, Norway, Serbia, Switzerland, Turkey

Claimable Items :

  • Fuel
  • Vehicle Hire
  • Vehicle Costs
  • Road User Charges
  • Travel
  • Accommodation
  • Subsistence
  • Admission Charges
  • Other Costs (Publicity)

DOCUMENTS

  1. Application Form :
    (Link)
    (see Annex. 2, page 66), or “Ziadost o vratenie dane z pridanej hodnoty zahranicnej osobe podla § 56 az 58 zakona c. 222/2004 Z.z.”. This form can be completed in Slovak or in English and must be in Euros
  2. Invoice list :
    Must be in Euros
  3. Original invoices :
    Copies and interim invoices not accepted
  4. Certificate of Taxable Status :
    The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
  5. Signature :
    Director, president or authorized person

THRESHOLDS

For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 50.00. For applications which cover a calendar half year, the claim amount cannot be less than EUR 1000.00 (first half) or less than EUR 50.00 (second half).

SEND TO

Daňový úrad Bratislava I
Radlinského 2778/37
811 07 Bratislava
SLOVENSKO/ SLOVAKIA