A proposal has been tabled in Slovakia to introduce a domestic reverse charge to supplies of goods made by non-established suppliers.
This is a step several other EU Countries have taken, to help minimise the number of non-established VAT registrations they have.
If adopted, the reverse charge will apply whenever a non-established business supplies goods to a business customer established in Slovakia. As a result of this change, some businesses may no longer need to register for VAT in Slovakia – however, the downside is that they will also need to start making refund claims to recover any VAT. This is because the VAT will no longer be recoverable via their Slovakian VAT returns.
These changes are still at the proposal stage and it is anticipated they will not become law until 2016 at the earliest.