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

as amended by

Act No. 350/2004 Coll. 
Act No. 651/2004 Coll.
Act No. 340/2005 Coll. 
Act No. 523/2005 Coll. 
Act No. 656/2006 Coll.
Act No. 215/2007 Coll. 
Act No. 593/2007 Coll. 
Act No. 378/2008 Coll. and
Act No. 465/2008 Coll. 

The National Council of the Slovak Republic has resolved upon the following Act:

Basic Provisions

§ 1

Scope of Legislation

This Act arranges the value added tax (hereinafter the „tax“).

§ 2

Subject of Tax 

(1) The subject of this tax is
a) supply of goods for consideration within the territory of the country effected by a taxable person,
b) provision of a service (hereinafter the „supply of service“) for consideration within the territory of the country effected by a taxable person,
c) acquisition of goods for consideration within the territory of the country from another Member State of the European Communities (hereinafter the „Member State“),
d) importation of goods into the territory of the country.

(2) For the purposes of this Act
a) the territory of the country shall mean the territory of the Slovak Republic,
b) the territory outside the country shall mean the territory which is not within the country,
c) the territory of European Communities shall mean the territory of the country and the territories of other Member States, which have been defined by laws of these Member States for taxation purposes as the territory of those Member States,
d) the territory of third countries shall mean the territory, which is not the territory of the European Communities.

(3) For the purposes of this Act, taxable transactions originating in the Principality of Monaco or intended for the Principality of Monaco shall be treated as transactions originating in France or intended for France and transactions originating in the Isle of Man or intended for the Isle of Man shall be treated as transactions originating in the United Kingdom of Great Britain and Northern Ireland or intended for the United Kingdom of Great Britain and Northern Ireland.

§ 3

Taxable Person

(1) A taxable person shall be any person who independently carries out any economic activity as per paragraph 2, whatever the purpose or results of that activity.

(2) An economic activity (hereinafter the „business“) shall mean any activity, from which an income is accrued and which includes the activities      of producers, traders and persons supplying services including mining, construction and agricultural activities, activities carried on as a free-lance occupation in accordance with separate regulations,1) intellectual creative activity and sporting activity. Business is also considered to be the use   of tangible property and intangible property with a view to obtaining income from the property; if the property is the common property of spouses,  its use with a view to obtaining income is considered to be business in equal proportion of each spouse, unless the spouses decide otherwise.

(3)The execution of activities based on an industrial relation, a state-industrial relation, function or other similar relation, when a natural person       is obliged to adhere to instructions or orders creating a relation of subordination and super ordination from the point of view of conditions                of the executed activities and conditions of remuneration, is not considered an independent execution of activities according to paragraph 1.

(4) Government authorities and their organizations, government funds, local government authorities and their organizations fully funded from       the state budget and other legal persons that are bodies of public authority, are not considered to be taxable persons when they act in the scope   of their main activity, nor when they receive payments in conjunction with that activity, with the exception of when such an activity significantly violates or may significantly violate economic competition, and with the exception when they perform activities specified in Annex 8 and such activities are not performed in a negligible scope. The administration of State Material Reserves of the Slovak Republic 2) is a taxable person   within the scope of the purchase and sale of state material reserves. 

(5) Any person who incidentally supplies a new means of transport (§ 11(12)) from the territory of the country to another Member State and such    a new means of transport is dispatched or transported to the purchaser by such a person or by the purchaser or for their account, shall be a taxable person for the purpose thereof.

Registration Obligation

§ 4

(1) A taxable person who has his seat, place of business or fixed establishment within the territory of the country, and, in the absence of such place, who has domicile or habitual residence within the territory of the country, and who achieved a turnover of EUR 35,000 for not more than 12 preceding consecutive calendar months, shall be obliged to file a tax registration application with a tax office. A taxable person shall be obliged to file the tax registration application within the 20th day of a calendar month following the month in which he achieved the turnover in accordance with the first sentence.

(2) Taxable persons having their seat, place of business or fixed establishment within the territory of the country and who jointly do business under an association agreement3) or another similar contract (hereinafter the „association agreement“), shall be obliged to file a tax registration application, provided that they achieve a total turnover of EUR 35,000 for not more than 12 preceding consecutive calendar months. The total turnover shall include turnovers of individual persons along with a turnover from their common business. Taxable persons shall be obliged to file the tax registration application within the 20th day of a calendar month following the month in which they achieved the turnover of EUR 35,000. Where a taxable person who is not the taxpayer, concludes an association agreement with the taxpayer, he shall be obliged to file a tax registration application no later than within ten days of concluding this agreement.

(3) Concurrently with a tax registration application, taxable persons as per paragraph 2 shall be obliged to file with a tax office a written agreement of association and authorise in writing one of the members of such association with the record-keeping in accordance with § 70 on behalf of the association. A tax representative shall be obliged to present to a tax office the authorisation, the list of members of the association giving the seat or place of business and a tax office competent in terms of location for each member of the association; where such particulars are changed, the tax representative shall be obliged to notify the tax office of any such change within 20 days of its occurrence. The tax representative shall draw up invoices on behalf of the association, keep separate records on behalf of the association pursuant to § 70 and shall state the data on behalf of the association in his tax return and recapitulative statement. Members of the association shall be liable for the tax in respect of their common business jointly and severally.

(4) An application for tax registration may also be filed by a taxable person that did not reach the turnover according to sections 1 or 2. If a partner of an association conducting business jointly based on a contract of association decides to register for tax before reaching the turnover according to section 2, every partner of the association must file an application for tax registration as of the same day.

(5) The tax office must register a taxable person according to sections 1 to 4 for tax, issue a certificate of tax registration, and allocate an identification number for tax to the person within 30 days from the day that the application for tax registration was delivered. The taxable person becomes a VAT payer (hereinafter „the taxpayer“) on the day stated in the certificate on tax registration; this day shall not be later than 31 days after receipt of the application for tax registration.

(6) A legal entity or a natural person who acquires within the territory of the country the taxpayer’s enterprise or part of enterprise constituting an independent organisational branch in accordance with a separate regulation4) shall also become the taxpayer, namely from the day of acquiring the enterprise or its part. A business corporation or co-operative, provided that he is a legal successor to the taxpayer wound up without liquidation shall also become the taxpayer, namely from the day of becoming the legal successor. Such taxpayers shall be obliged to notify a tax office of the grounds based on which they became the taxpayers, within ten days of their occurrence. The tax office is obliged to register the taxpayer, to issue the certificate on tax registration to it and immediately to assign an identification tax number to the taxpayer, no later than seven days after receipt of a notification of the fact, based on which the person has become a taxpayer.

(7) For the purposes of this Act, a fixed establishment shall mean a permanent place of business, which is staffed and equipped as required for the pursuit of business.

(8) For the purposes of this Act, domicile shall mean the address of permanent residence of a natural person within the territory of the country and, for a natural person not having a permanent residence within the territory of the country; the domicile shall mean his permanent residence outside the country.

(9) For the purpose of this Law, turnover is considered to be proceeds (income) excluding tax from products and services delivered in the Slovak Republic, except for proceeds (income) from product and services that are exempt from tax according to sections 28 to 36 and according to sections 40 to 42. The revenue (income) from insurance services, which is exempt from the tax under § 37, and from financial services, which is exempt from the tax under § 39, shall not be included in the turnover, provided that such services are rendered on supply of goods or services as ancillary services. The turnover shall not include the revenue (income) from incidentally sold tangible property except for inventories and the revenue (income) from incidentally sold intangible property.

§ 5

(1) A legal entity or natural person not having the seat, place of business, or fixed establishment within the territory of the country and which does business outside the country (hereinafter referred as a "foreign person") must file an application for tax registration at the Tax Office Bratislava I before commencing an activity that is subject to tax. The application for tax registration does not have to be filed by a foreign person delivering (rendering) only

a) transport services that are exempt from tax according to section 46,
b) transport services and related supplementary services that are exempt from tax according to section 47 par. 6 and section 48 par. 8,
c) transport services and products including installation or assembly, and person liable for payment of tax is the receiver (section 69 par. 2 to 4),
d) natural gas and electricity, and person liable for payment of tax is the taxpayer or person registered for tax according to section 7 (section 69 par.  9), 
e) goods from the territory of the country to another Member State, imported from the territory of third country, and the foreign person was represented by a tax representative according to section 69a, or
f) goods within trilateral transaction according to section 45, where the person participates as the first customer.

(2) The Bratislava I Tax Office is obliged to register the foreign person in accordance with paragraph 1, to issue the certificate on tax registration   to it and immediately to assign an identification tax number to the taxable person, no later than seven days after receipt of the application for tax registration. The foreign person becomes a taxpayer on the day stated in the certificate on tax registration; this day shall not be later than 31 days after receipt of the application for tax registration.

§ 6

(1) Where a foreign person supplies goods within the territory of the country in the form of distance selling, and the total value, excluding the tax,   of the goods so supplied reaches EUR 35,000 in a calendar year, such a foreign person shall be obliged to file a tax registration application with the Bratislava I Tax Office, prior to supply of goods, whereby he reaches the value of EUR 35,000.

(2) Where a foreign person supplies goods subject to excise duty via distance selling to a natural person for personal consumption into the territory of the country, he shall be obliged to file a tax registration application with the Bratislava I Tax Office prior to supply of such goods.

(3) A foreign person as per paragraph 1 may file a tax registration application also in the event that the value of goods supplied into the territory     of the country does not reach EUR 35,000 in a calendar year.

(4) The Bratislava I Tax Office is obliged to register the foreign person in accordance with paragraphs 1 to 3, to issue the certificate on tax registration to it and immediately to assign an identification tax number to the taxable person, no later than seven days after receipt of the application for tax registration. The foreign person becomes a payer on the day stated in the certificate on tax registration; this day shall not be  later than 31 days after receipt of the application for tax registration.

(5) For the purposes of this Act, distance selling shall be supply of goods that have been dispatched or transported by the supplier or for his account from a Member State other than the Member State wherein the dispatch or transport of goods ends, and the customer shall be a person with no tax identification number assigned thereto, except cases concerning new means of transport and goods supplied with installation or assembly by the supplier or for his account. Where the supplied goods are dispatched or transported from the territory of a third country and imported by the supplier into a Member State other than the Member State wherein the dispatch or transport of goods to the customer ends, such goods shall be considered as dispatched or transported from the Member State of importation. Where concerned is supply of goods subject to excise duty, the supply of such goods shall constitute distance selling only in the event that they have been supplied to natural persons for personal consumption.

(6) The goods subject for the purposes of this Act to excise duty, mean goods subject to excise duty as specified in excise duty laws5), with the exception of gas supplied by means of a natural gas distribution network and electricity.

§ 7

(1) Where a taxable person who is not the taxpayer or a legal entity who is not the taxpayer acquires goods from another Member State within the territory of the country, he shall be obliged to file with a tax office a tax registration application prior to the acquisition of the goods, whereby the total value of goods acquired from other Member States, excluding the tax, reaches EUR 13,941.45 in a calendar year.

(2) A tax registration application may be filed by a person under paragraph 1 also in the event that the value of goods acquired from other Member States, excluding the tax, does not reach EUR 13,941.45 in a calendar year. 

(3) The tax office must register the person according to sections 1 and 2 for tax, issue a certificate of tax registration, and allocate a tax identification number to the person without delay, within seven days from the day that the application for tax registration was delivered at the latest.

Taxable Transactions

§ 8

Supply of Goods

(1) Supply of goods shall be
a) the transfer of the right to dispose of tangible property as its owner, unless provided otherwise hereunder; for the purposes of this Act, the tangible property shall be movables and immovables, as well as electricity, gas, water, heat, refrigeration and banknotes and coins, if these are sold for collectors’ purposes at a price other than their nominal value or at a price other than their nominal value converted to the euro at                 a reference exchange rate determined and announced by the European Central Bank or by the National Bank of Slovakia5a) on the day preceding the day of the sale of banknotes and coins,
b) the supply of a structure or its part under a contract for work or another business contract,
c) the delivery of goods based on a lease agreement under which ownership title to the subject-matter of the lease agreement is acquired, at the latest, upon the payment of the last instalment.
(2) Supply of goods shall also be the transfer of an ownership right to tangible property for reward or consideration on the basis of a decision issued by a government authority or under the law.

(3) Where the taxpayer supplies goods for his personal consumption, supplies goods for personal consumption of his staff, supplies goods free     of charge or supplies goods for another purpose but business and where, on purchase or self-generation of such goods, the tax was fully or partly deductible, such supply of goods shall be considered as supply for consideration. The free-of-charge supply of goods for business purposes whose value does not exceed EUR 16.60 per article, tax excluded, and the supply of free business samples shall not be considered as supply for consideration.

(4) Transfer of goods owned by a taxable person from the territory of the country to another Member State shall also be considered as supply        of goods, provided that such goods have been dispatched or transported thereby or for his account to another Member State for business purposes. Such a transfer is considered as delivery of goods for consideration, except for the transfer of goods:
a) for the purposes of their installation or assembly by a taxable person or for his account in a Member State, in which the dispatch or transport     of goods ends,
b) for the purposes of distance selling of such goods by a taxable person in a Member State, in which the dispatch or transport of goods ends,
c) for the purposes of supply of goods on board aircraft, ships or trains during passenger transport within the territory of the European Communities,
d) intended for export of goods to third countries, provided that the customs clearance of goods to be exported has taken place within the territory of the country,
e) goods intended to be exported to another Member State by this taxable person, provided that the supply of such goods in a Member State,        in which the dispatch or transport of goods ends, is exempt from the tax,
f) for the purposes of reworking, processing, repair or other similar activities physically carried out on such goods for this taxable person in              a Member State, in which the dispatch or transport ends, under the assumption that upon the completion of these operations, the goods are returned to the territory of the country,
g) for temporary use of such goods in a Member State, in which the dispatch or transport of goods ends, for the purposes of services to be rendered by this taxable person,
h) for temporary use over a period not exceeding 24 months within the territory of another Member State, in which the importation of the same goods from the territory of a third a country would be considered as release for temporary use with the full exemption from an import duty,
i) for the purpose of the supply of gas through a natural gas distribution system or the supply of electricity in accordance with section 13    paragraph 1 letters e) and f).

(5) At the moment when any of the conditions in accordance with paragraph 4 letters a) to i) cease to be met, such a transfer of goods is considered a delivery of goods for consideration. 

(6) If a taxable person procures the purchase or sale of goods on the basis of a consignment or a similar contract, under which he acts in his own name for another person‘s account (hereinafter the „consignment contract“) it shall hold that such a taxable person purchases or sells the goods.

(7) The submission of movable tangible property by a tax payer, based on the contract of lease with the agreed right to purchase the leased object, is considered a delivery of goods if the take over of the object of lease is considered to be acquisition of goods from another member state in the member state of the lessor, which is subject to the tax.

§ 9

Supply of Service

(1) Supply of service shall be any performance, which is not supply of goods in accordance with § 8, including
a) transfer of the right to intangible property, including the provision of a right to industrial or another intellectual property,
b) the provision of a right to use tangible property,
c) the assumption of an obligation to refrain from an act or to tolerate an act or situation,
d) a service supplied on the basis of an authorisation or decision issued by a government authority or in pursuance of the law.

(2) The use of tangible property owned by the taxpayer, at the purchase or self-generation of which the tax has fully or partly been deductible, for personal consumption of the taxpayer or his staff or for a purpose other than the taxpayer’s business shall be considered as supply of service for consideration.

(3) Supply of a service made free of charge, other than the one under paragraph 2 for personal consumption of the taxpayer or his staff or              a purpose other than the taxpayer’s business shall be considered as supply of service for consideration.

(4) If a taxable person procures supply of a service under a consignment contract, it shall hold that this taxable person has himself received and supplied the service.

§ 10

(1) The sale of an enterprise or of its part forming a separate organisational branch4) and the investment of an enterprise or of its part forming         a separate organisational branch as a non-monetary contribution towards a business corporation or a co-operative shall not be considered as supply of goods and supply of a service, provided that the acquirer is the taxpayer or becomes the taxpayer in accordance with § 4(6), except for cases where the acquirer solely or prevailingly supplies goods and services exempt from the tax under §§ 28 to 41; this exemption does not apply to the sale or investment of an enterprise or its part by the taxpayer who solely or prevailingly supplies goods and services exempt from the tax under §§ 28 to 41.

(2) The following is not considered to be the supply of services
a) the issuing of a security by the issuer, 
b) the assignment of a receivable, 
c) the achievement of interest from financial means in a bank account, if the taxpayer is not a bank.

§ 11

Acquisition of Goods in the Territory of the Country from Another Member State

(1) For the purposes of this Act, the acquisition of goods within the territory of the country from another Member State shall mean the acquisition   of the right to dispose as owner of movable tangible property dispatched or transported to the acquirer by the supplier or the acquirer or for their account into the territory of the country from another Member State. The acquisition of goods as specified in the foregoing sentence means also the receipt of goods under a hire-purchase agreement if, in a Member State of the lessor, the delivery of the subject-matter of the lease is considered a tax-exempt supply of goods to another Member State.

(2) The acquisition of goods within the territory of the country from another Member State shall be subject to the tax, provided that
a) the acquirer is a taxable person, a legal entity who is not a taxable person or a foreign person identified for tax purposes in another Member State, and
b) the supplier is a person identified for tax purposes in another Member State who supplied goods for consideration, except for supply of goods with installation or assembly by the supplier or for his account and except for supply of goods via distance selling.

(3) Also subject to the tax shall be the acquisition by any person of a new means of transport for consideration within the territory of the country from another Member State. The take over of a new transport vehicle, based on the contract of lease with the agreed right to purchase the leased object, is considered to be the acquisition of a new transport vehicle in accordance with the first sentence if the submission of the object of lease   is considered to be the supply of goods to another member state in the member state of the lessor, which is exempted from the tax.

(4) The acquisition of goods within the territory of the country from another Member State shall not be subject to the tax, provided that
a) the supply of such goods within the territory of the country would be exempt from the tax under § 47 (7 to 10).
b) the acquirer is a taxable person who is not the taxpayer and who is not registered for taxation purposes under § 7 or a legal entity who is not      a taxable person and who is not registered for taxation purposes under § 7, and at the same time the total value of the goods acquired has not reached EUR 13,941.45 over the previous calendar year and will not reach this value in the current calendar year either.

(5) The provision of paragraph 4 subparagraph b) shall not apply to the acquisition of goods which are subject to excise duty, where under              a separate regulation6) the liability to pay the excise duty within the territory of the country is incurred by the acquirer.

(6) The value of EUR 13,941.45 as per paragraph 4 subparagraph b) shall include the total value of the goods acquired, excluding the tax payable   or paid in a Member State, from which the goods have been dispatched or transported; this value shall not include the value of new means of transport and the value of goods subject to excise duty.

(7) The acquirer as per paragraph 4 subparagraph b) may decide to tax the acquisition of goods before reaching the value of EUR 13,941.45 and he shall notify a tax office of this decision of his in writing when filing a tax registration application (§ 7). The acquirer shall be obliged to apply such taxation of the goods for a period of at least two calendar years.

(8) Considered as the acquisition of goods for consideration within the territory of the country from another Member State shall also be the use of such goods by a taxable person for the purposes of his business, which have been dispatched or transported by himself or for his account to the territory of the country from a Member State, in which a taxable person has, as part of his business, produced, extracted, processed, purchased, acquired these goods from another Member State or imported from the territory of a third country, provided that the relocation of the goods from the territory of the country to another Member State was considered as supply of goods for consideration in accordance with § 8(4). 

(9) Considered as the acquisition of goods for consideration within the territory of the country from another Member State shall also be the acquisition of goods by armed forces of the State, which is a party to the North Atlantic Treaty, for their use or for use by civilian staff accompanying them, provided that such goods have not been taxed in a Member State that allocated it, and provided that the importation of these goods was not exempt from the tax.

(10) Where goods acquired by a legal entity who is not a taxable person are dispatched or transported from the territory of a third country and imported by this person to another Member State and the place of destination of the goods dispatched or transported is the territory of the country, such goods shall be considered as dispatched or transported from the Member State of importation.

(11) For the purposes of paragraph 12, a means of transport shall be
a) a land motor vehicle with the engine displacement of more than 48 cm3 or the power greater than 7.2 kW intended for passenger and freight transport,
b) a vessel longer than 7.5 m intended for passenger and cargo transport, with the exception of a sea-going vessel exempt from the tax under        § 47(8),
c) an airplane whose take-up weight is greater than 1 550 kg, intended for passenger and cargo transport, with the exception of an airplane exempt from the tax under § 47(10).

(12) For the purposes of this Act, a new means of transport shall be
a) a land motor vehicle in accordance with paragraph 11(a), provided that it has not travelled more than 6 000 km or, at the time of its supply, six months have not yet lapsed since its first introduction in operation,
b) a vessel as per paragraph 11(b), provided that it has not been used on waters for more than 100 hours or, at the time of its supply, three months have not yet lapsed since its first introduction in operation,
c) an airplane as per paragraph 11(c), provided that it has not yet flown more than 40 operating hours or, at the time of its supply, three months have not yet lapsed since its first introduction in operation.

(13) For the purposes of this Act, a person identified for tax purposes in another Member State shall be a person to whom the tax identification number has been assigned in another Member State.

§ 11a
 Acquisition of goods from other member states
within the territory of the country in special cases 
(1) The transfer of goods sent or transported from another member state to the territory of the country by a foreign person identified for tax in another member state or for his account, and goods stored in a warehouse in the territory of the country in order to be consequently supplied to a single taxpayer is considered as the acquisition of goods from another member state within the territory of the country by the taxpayer and the taxpayer is obliged to pay goods acquisition tax for the goods from another member state acquired within the territory of the country, if
a) the foreign person is not a taxpayer according to this Act, 
b) the taxpayer, for whom the goods are stored in the warehouse, is known since the beginning of dispatch or transport, 
c) goods for a single taxpayer are stored in the warehouse, 
d) the taxpayer shall notify the tax office, in advance and in writing, of the fact that he is the person obliged to pay the goods acquisition tax for the goods from another member state within the territory of the country in this special case.

(2) A foreign person who does not meet the requirement under paragraph 1(a) and who is a taxpayer only on grounds of the acquisition of goods in the territory of the country from another Member State under § 11(8) and its subsequent supply, may agree with a taxpayer for whom the goods are stored in the warehouse in the territory of the country on the procedure referred to in paragraph 1, and the taxpayer for whom the goods are stored in the warehouse in the territory of the country must notify the tax office in writing of a tax period in which the procedure under paragraph 1 is applied for the first time. The foreign person is obliged to request the deletion of its tax register entry not later than on the date of submission of the tax return for the tax period in which the last tax liability arose on supply of goods relocated to the territory of the country prior to the application of the procedure under paragraph 1.

§ 12

Importation of Goods

Importation of goods shall mean the entry of goods into the territory of the European Communities from the territory of third countries. As regards importation of goods into the territory of the country, the tax shall abide by the provisions of customs regulations, unless provided otherwise hereunder.

Place of Taxable Transaction

§ 13

Place of Supply of Goods

(1) The place of supply of goods, 
a) where the supply of goods is associated with dispatch or transport of the goods, shall be the place where the goods are at the time of the dispatch or transport to the person to whom the goods are to be supplied begins, save as exceptions pursuant to subparagraph b), paragraph 2 and § 14,
b) where the supply of goods is associated with their installation or assembly by the supplier for his account, shall be the place where the goods are installed or assembled,
c) if the goods are not dispatched or transported, shall be the place where the goods are when the supply takes place,
d) when goods are supplied on board of aircraft, ship and trains during a part of passenger transport within the territory of the European Communities, shall be the place where the passenger transport begins,
e) if gas is supplied through a natural gas distribution system to the trader or if electricity is supplied to the trader, the place of supply of goods shall be the place of the trader’s seat, place of business or operation place, for which the goods are supplied, or if the trader does not have such place, the place of supply of goods shall be his domicile or the place of his common stay; for the purpose of this provision, the trader is a taxable person, the main activity of whom is the further sale of the purchased gas or electricity, while its own consumption of these goods is negligible, 
f) if gas is supplied through a natural gas distribution system or if electricity is supplied to another person than a trader in accordance with letter e), the place of supply of goods shall be the place where the customer utilizes and consumes these goods; if the customer does not consume the goods or part of them, the non-consumed parts of goods are considered as utilized and consumed in the place of the customer’s seat, place of business or operation place, for which the goods are supplied, or if the customer does not have such a place, the place of supply of goods shall be his domicile or the place of his common stay.

(2) If the dispatch or transport of goods begins within the territory of a third country, the Member State of importation shall be considered as the place of supply of goods by the importer (§ 69(8)) and as the place of eventual subsequent supplies of these goods.

(3) For the purposes of paragraph 1 subparagraph d), part of a transport of passengers effected in the European Communities shall be deemed to be the part of the transport effected, without a stop in a third territory, between the point of departure and the point of arrival of the transport of passengers. The point of departure of the transport of passengers shall be considered as the first point of passenger embarkation foreseen within the Community. The point of arrival of the transport of passengers shall be considered as the last point of disembarkation of passengers foreseen within the Community. In the case of a return trip, the return leg shall be considered to be a separate transport for the purposes of determining the place of supply of goods.

§ 14

Place of Supply of Goods in Respect of Distance Selling

(1) The place of supply of goods in the case of distance selling, where the goods are supplied from another Member State into the territory of the country, shall be the territory of the country except for cases where the value of goods supplied into the territory of the country, excluding the tax, does not reach EUR 35,000 in a calendar year. If through the supply of goods, the supplier does not reach the value of EUR 35,000 in a calendar year, he may chose the territory of the country as the place of supply of goods, which shall be the place of supply of goods for at least next two consecutive calendar years.

(2) The place of supply of goods in respect of distance selling, where the goods are supplied from the territory of the country into another Member State, shall be the Member State, in which the dispatch or transport of goods ends, provided that the value of goods supplied in a calendar year reaches the level fixed by this Member State or provided that the supplier chooses this Member State as the place of supply of goods.

(3) The place of supply of goods in respect of distance selling, which is subject to excise duty, shall be the place where the goods are situated at the time when their dispatch or transport to the purchaser ends.

Place of Supply of Service

§ 15

(1) The place of supply of service shall be the place where the supplier has his seat, place of business or fixed establishment from which the service is supplied or, in the absence of such seat, place of business or fixed establishment, his domicile or habitual residence, unless provided otherwise in paragraphs 2 to 10 and in § 16.

(2) The place of supply of a service relating to immovable property, including the services of estate agencies, experts, architects and on-site supervision shall be the place where the property is situated.

(3) The place of supply of transport services shall be the place where transport or its part takes place, save as the exemption pursuant to § 16(1).

(4) The place of supply of cultural, artistic, sporting, scientific, training, educational, entertainment and similar services, including their organisation and services related thereto, shall be the place where such services are physically carried out.

(5) The place of supply of ancillary transport services connected with goods, such as loading, unloading, handling and similar related services, shall be the place where such services are physically carried out, save as the exemption pursuant to § 16(3).

(6) The place of supply of services consisting of the valuations and work on tangible property shall be the place where such services are physically carried out, save as the exemption pursuant to § 16(7).

(7) The place of supply of services listed in paragraph 8, where such services are supplied to a person pursuing business in a Member State other than the Member State of the service supplier, or to the customer who has his seat or domicile in a third country, shall be the place where the person, for whose consumption and use the services are supplied, has his seat, place of business or fixed establishment; if the person does not have such a place, the place of supply of the services shall be his domicile or habitual residence. If the services listed in paragraph 8 are supplied by a person from a third state to a taxable person having its seat, place of business or operation place or domicile within the territory of the country, or it usually stays within the territory of the country, while the services are to be consumed and utilized within the territory of the country, the place of supply of services is the territory of the country.

(8) Services with which the place of supply is determined according to section 7, including their brokerage in the name and on behalf of the another person, and undertaking of the obligation to refrain from execution of the services, are 
a) advertising services,
b) consultancy, engineering, technical, legal, accounting, audit, translating, interpreting and other services, including services of data processing and provision of information, 
c) banking, financial, insurance and reinsurance services, with the exception of the hire of safes,
d) transfers and assignments of copyrights and similar rights, the grant of rights to industrial property articles and the grant of similar proprietary rights,
e) the supply of staff,
f) lease of movable tangible property, except for lease of transport means, railway carriages and railway cars, trailers, and semi-trailers,
g) telecommunications services,
h) radio and television broadcasting services,
i) electronically supplied services,
j) transfer of emission quotas for greenhouse gasses, 
k) provision of access and transport or transfer through natural gas and electricity distribution systems and supply of other directly related services.

(9) Where telecommunications services and radio and television broadcasting services are provided by a person who has his set, place of business or fixed establishment, from which the service is provided, in a third country to a person who is a not a taxable person and who has his set, domicile or habitual residence within the territory of the country, the place of supply of the service shall be the territory of the country, provided that the services are effectively used and consumed within the territory of the country.

(10) Where an electronically supplied service is provided by a person who has his seat, place of business, fixed establishment or domicile, from which the services are provided, in a third country to a person who is not a taxable person, the place of supply of the service shall be the place where the service recipient has his seat, domicile or habitual residence.

(11) For the purposes of this Act, telecommunications services shall be services consisting of the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception; telecommunications services shall also include provision of access to global information networks.

(12) For the purposes of this Act, electronically supplied services shall be electronically supplied web sites, web-hosting, distance maintenance     of programmes and equipment, electronic supply of software and updating thereof, electronic supply of optical images, texts and information and making databases available, electronic supply of music, films and games, including games of chance and gambling games, political, cultural, artistic, sporting, scientific and entertainment broadcasts and events, distance teaching; the communication via electronic mail between the service supplier and his customer as such shall not be deemed to be an electronically supplied service.

§ 16

(1) The place of supply of transport services between Member States shall be the place of departure of the transport of goods. Where the service  of transport of goods is effected for the customer who is identified for tax purposes in a Member State other than the Member State where the transport of goods begins, the place of supply of the service shall be a Member State, which assigned to the customer the tax identification number under which the service was supplied to him.

(2) For the purposes of paragraph 1,
a) the service of transport of goods between Member States shall be the transport of goods where the place of departure and the place of arrival are situated within the territories of two different Member States; the service of transport of goods between Member States shall also be the transport of goods where the place of departure and the place of arrival are situated within the territory of the same State, provided that such transport is directly linked to transport of goods where the place of departure and the place of arrival are situated within the territories of two different Member States,
b) the place of departure of transport shall be the place where the transport of goods begins, not having regard to the distance travelled to the place where the goods are situated.

(3) The place of supply of ancillary services for transport of goods between Member States, such as loading, unloading, handling and similar related services, provided that these are effected during transport of goods between Member States for the customer who is identified for tax purposes in a Member State other than the Member State where the services are physically carried out, shall be the Member State, which assigned to the customer the tax identification number, under which the services were supplied to him.

(4) The place of supply where services of transport of goods are mediated between Member States, if the agent acts in the name and for the account of another person shall be the place of departure of transport of goods. Where the agent supplies the service to the customer who is identified for tax purposes in a Member State other than the Member State of departure of transport of goods, the place of supply of the agency service shall be a Member State, which assigned to the customer the tax identification number under which the service was supplied to him by the agent.

(5) The place of supply where ancillary services are mediated for transport of goods between Member States, such as loading, unloading, handling and similar related services, if the agent acts in the name and for the account of another person, shall be the place where these services are physically carried out. Where the agent supplies the service to the customer who is identified for tax purposes in a Member State other than the Member State where the services are physically carried out, the place of supply of the mediation service shall be a Member State, which assigned to the customer the tax identification number under which the service was supplied to him by the agent.

(6) The place of supply of a service consisting of mediation of goods or services where the agent acts in the name and for the account of another person shall be the same as the place of supply of goods, acquisition of goods and supply of services subject to mediation, with the exception of mediation of services under § 15 (7&8) and mediation of services under paragraphs 4 and 5. Where the agent mediates goods or a service for the customer who is identified for tax purposes in a Member State other than the Member State of the place of supply or acquisition of mediated goods or service, the place of supply of mediated service shall be the Member State, which assigned to the customer the tax identification number, under which the agent supplied the service. The place of supply under this paragraph shall also apply to mediation of goods or services which are not subject to the tax.

(7) The place of supply of services consisting of valuations of movable tangible property and work on movable tangible property effected for the customer who is identified for tax purposes in a Member State other than the Member State where that work is physically carried out, shall be the Member State which assigned the tax identification number to the customer; if the goods are not dispatched or transported outside the Member State where the services were physically carried out, the place of supply of service shall be the Member State where the services were physically carried out.

§ 17

Place of Acquisition of Goods from Another Member State

(1) The place of acquisition of goods from another Member State shall be the place where the goods are situated at the time when their dispatch   or transport to the acquirer is ended.

(2) Where the acquirer of goods orders goods under the tax identification number assigned thereto by a Member State other than the Member State in which the dispatch or transport of goods ends, the place of acquisition of goods from another Member State shall be deemed to be the State which assigned the tax identification number to the acquirer, unless the acquirer gives proof that such acquisition was subject to the tax        in the Member State where the dispatch or transport of goods ended. Paragraph 1 shall not be prejudiced thereby.

(3) If pursuant to paragraph 2 the acquirer gives proof that the acquisition of goods from another Member State was subjected to the tax in the Member State where the dispatch or transport of goods ended, he shall correct the taxable amount, whilst abiding, where appropriate, by § 25.
(4) The place of acquisition of goods from another Member State in the case of trilateral transaction as per § 45 shall be the place in accordance with paragraph 1, provided that
a) the first purchaser gives proof that he has acquired the goods for the purposes of their subsequent supply in another Member State where the dispatch or transport of goods ends, and the second purchaser is a person identified for tax purposes in the Member State where the dispatch or transport of goods ends and is a person liable to pay the tax,
b) the first purchaser meets his obligation to state the subsequent supply of goods in a recapitulative statement in accordance with § 80,
c) the first purchaser is not identified for tax purposes in the Member State where the dispatch or transport of goods ends, and
d) the dispatch or transport of goods is effected in accordance with § 45(1a).

§ 18

Place of Importation of Goods

(1) The place of importation of goods shall be a Member State within whose territory the goods are situated at the time of their entry into the territory of the European Communities, save as the exemption in accordance with paragraph 2.

(2) Where on their entry into the territory of the European Communities, the imported goods have the status of temporarily stored goods or are placed in a free zone or a free warehouse, or are released under customs warehousing procedures, under inward processing procedures, under procedures for temporary importation with total exemption from import duty or external transit procedures, or are admitted into territorial waters,   the place of importation shall be the Member State where such customs arrangements are terminated.

Tax Liability

§ 19

Tax Liability on Supply of Goods and Services

(1) A tax liability shall arise on the day of supply of goods. The day of supply of goods shall be the day on which the purchaser acquires the right   to dispose of the goods as owner. As regards transfer or assignment of immovable property, the supply date shall be the day of handing over        of the immovable property for use, provided that such date precedes the date of entry of title to the immovable property in the real estate register. As regards the supply of construction under a contract for work or another similar contract, the supply date shall be the day of handing over the construction. In the case of the supply of goods under § 8(1)(c), the day of supply of goods is the day on which the goods are handed over to the lessee.

(2) A tax liability shall arise on the day of supply of a service. If the service supplied by a foreign person from another member state or a third state and the recipient of the service is a person obliged to pay taxes in accordance with section 69 paragraphs 2 to 4, the tax obligation arises on the day on which the invoice is issued; if the invoice is not issued until the end of the third calendar month following the calendar month in which the service was supplied, the tax obligation arises on the last day of the third calendar month following the calendar month, in which the service was supplied.

(3) If the supply of goods or services is partial or repeats itself during the duration of a contract, the goods or the service are considered to be supplied no later than on the last day of the period, to which the payment for the partial or repeated supply of goods or services relates, and if the payment for a period longer than 12 months is agreed upon, the goods or the service are considered to be supplied no later than on the 12th day of the month. If the payer expressly claims payment for the exactly delivered quantity of electricity, gas, water and heat together with the rent for every period of repeatedly rendered lease of real property, a tax liability arises with these goods as of the day that the invoice by which the payer claims payment for these goods is issued. In the case of repeatedly-provided electronic communication networks and electronic communication services and electronic services supplied along with them by persons licensed for the provision of the above-mentioned networks and services in accordance with special provision 6a), the day of supply of service is considered to be the day of issue of the invoice at the latest; if the invoice is not issued until the end of the third calendar month following the period, to which the repeatedly provided service relates, the tax obligation arises on the last day of the third calendar month following the period.  Considered as goods or services supplied in parts shall be such supply of the goods or services, which represents a part of the overall performance for which the contract has been concluded. Considered as repeated supply of goods or services shall be supply of the same type of goods or services at reoccurring agreed-upon time intervals. 

(4) Where a payment is received prior to the supply of goods or service, a tax liability shall arise from the payment received on the payment receipt date.

(5) Where goods are supplied under a consignment contract, a tax liability shall arise to the consignee on the same day as to the consignor.

(6) Where services are procured in accordance with § 9(4), a tax liability shall arise on the day of drawing up of an invoice, whereby the procurer demands a payment for the service procured, or on the day of receiving the payment, whichever occurs earlier. The tax liability of a copyright holder arises on the day when he/she receives a payment from the organization for collective copyrights administration, provided that the organization levies in its own name remunerations and compensations for the granting of the right to use the works on behalf of the copyright holder.

(7) Where goods are supplied via vending machines or other similar devices operated by coins, banknotes, stamps or other payment instruments surrogating for money, a tax liability shall arise on the day when the money or stamps are collected from the machine or the level of turnover is determined in some other way.

(8) Where goods are dispatched or transported from the territory of the country to another Member State and their dispatch conforms to the conditions for exemption from the tax pursuant to § 43 (1 to 4), the day of supply of goods shall be deemed to be
a) the 15th day of a calendar month following the calendar month in which the goods were supplied, or
b) the invoice issue date, if the invoice is drawn up before the 15th day as per subparagraph a).
(9) If goods is dispatched or transported from the territory of the country to a place of destination in a third country (section 47 par. 1 and 2), the day of supply of goods is considered to be the day that the goods leaves the territory of European Communities, confirmed by a customs authority in customs declaration or simplified customs declaration.

(10) The tax liability on returnable packages6aa)  supplied to the market along with the goods arises for a taxpayer, who is the first one to market the returnable packages along with the goods in the territory of the country, on the last day of a respective calendar year, from the difference between the total number of returnable packages which the taxpayer was the first one to market along with the goods within the territory of the country and the total number of such returnable packages which were returned from the market within the territory of the country in the respective calendar year; if the difference in the respective calendar year is negative, the tax amount and the amount of tax shall be given with a minus (-) sign in a certificate of use under §71(9) and in a tax return. The taxpayer who, during the calendar year, is the first one to market returnable packages supplied along with the goods within the territory of the country and, at the same time, also supplies returnable packages along with the goods, which he is not the first one to market within the territory of the country, may not claim a negative difference in the tax return. The taxable amount is the product of the difference calculated in accordance with the first sentence and the amount of deposit for a returnable package laid down in a separate regulation6ab) as applicable on the last day of the respective calendar year, less the tax.

§ 20

Tax Liability on Acquisition of Goods in the Territory of the Country from Another Member State

(1) On acquisition of goods within the territory of the country from another Member State, a tax liability shall arise on
a) the 15th day of a calendar month following the calendar month, in which the acquisition of goods was effected, or
b) the invoice issue date, if the invoice is drawn up before the 15th day as per subparagraph a).

(2) Acquisition of goods within the territory of the country from another Member State shall be deemed to be effected, if such goods were deemed to be supplied in the territory of the country.

(3) On acquisition of a new means of transport within the territory of the country from another Member State by a person who is not registered for tax purposes pursuant to §§ 4 to 7, a tax liability shall arise on the day of acquiring the new means of transport.

(4) Cancelled as of 01.01.2006.

§ 21

Tax Liability on Importation of Goods

(1) On importation of goods, a tax liability shall arise on
a) releasing the goods under free circulation arrangements,
b) releasing the goods under inward processing arrangements in the system of temporary admission,
c) terminating temporary importation procedures,
d) in the case of re-exported goods, on releasing them into free circulation regime from outward processing regime,
e) illicit importation of goods,
f) withdrawing the goods from the customs supervisory authority,
g) in other cases when a customs debt on importation of goods arises.

(2) A tax liability in respect of goods as per paragraph 1 shall arise on the day of receipt of a customs declaration for release of goods under the respective customs arrangements or on the day on which the customs debt arises in a way other than the receipt of the customs declaration. The tax shall fall due within the due date for a customs duty in accordance with customs regulations.

(3) With regard to goods released to the temporary importation arrangements with partial exemption from import duty, the tax is calculated to the amount for which it would be calculated for the goods if the goods was released to the customs treatment for free circulation at the time of its release to temporary importation arrangements with partial exemption from import duty.

Taxable Amount and Tax Rate

§ 22

Taxable Amount in Respect of Supply of Goods and Services

(1) In respect of supplies of goods and services, a taxable amount shall be everything which constitutes the consideration which has been or is to be obtained by the supplier from the recipient of the performance or another person in return for the supply of goods or service, less the tax. The taxable amount also includes the subsidy or contribution that the supplier received or is to receive for the price of goods or service.

(2) The taxable amount as per paragraph 1 shall also include
a) other taxes, duties, levies and charges relating to the goods or service,
b) associated costs (expenses), such as commission, packing costs, transport and insurance costs charged by the supplier to the purchaser         or customer.

(3) The taxable amount as per paragraph 1 shall not include expenses paid on behalf and for the account of the purchaser or the customer, which the supplier charges to the purchaser or the customer (hereinafter the „suspense items“). Where the goods are supplied in returnable packages, the deposit charged on returnable packages supplied along with the goods shall not be included in the taxable amount as per paragraph 1.

(4) Where at the time of supply of goods or service a price reduction or a discount for early payment is granted, the taxable amount shall be reduced for the sum of such discount.

(5) In the case of the supply of goods in accordance with section 8 paragraph 3, the tax base is the price, for which the goods have been acquired including expenses related to their acquisition, and if the goods were made by their own activities, the tax base comprises the expenses for the creation of the goods by their own activities; in the case of the supply of goods, which are in accordance with special provision26) specified as depreciated assets, the tax base is the depreciated price of assets determined in accordance with the special provision30). In the case of the supply of services in accordance with section 9 paragraphs 2 and 3, the tax base comprises the costs of services. 

(6) On relocation of goods in accordance with § 8(4), the taxable amount shall be the price at which the goods were acquired, including the costs associated with the acquisition, and in respect of self-generated goods, the taxable amount shall be the cost of self-generation of such goods, whilst in determining the taxable amount, paragraphs 2 and 3 shall be applied where appropriate.

(7) If goods and services are delivered within the sale of a business or a part of a business forming a separate organizational unit4), the tax base will be determined based on an agreed price related to individual transferred tangible property and intangible property and other individual values usable as property. The taxable amount may not be reduced for the liabilities passing onto the purchaser.

§ 23

Taxable Amount in Respect of Acquisition of Goods in the Territory of the Country from Another Member State

(1) The tax base in the case of goods from other member state acquired within the territory of the country in accordance with sections 11 and 11a  is determined in accordance with section 22 paragraphs 1 to 4, except for the acquisition of goods in accordance with paragraph 2.

(2) On acquisition of goods within the territory of the country from another Member State pursuant to § 11(8), the taxable amount shall be determined in accordance with § 22(6).

§ 24

Taxable Amount in Respect of Importation of Goods

(1) On importation of goods, the taxable amount shall be the value determined for customs purposes in accordance with customs regulations.

(2) In so far as they are not already included in the value determined for customs purposes, the taxable amount shall also include the following
a) taxes, duties and other payments outside the territory of the country and payable on importation of goods, with the exception of the tax to be assessed,
b) associated costs (expenses), such as commission, packing costs, transport and insurance costs incurred up to the first place of destination within the territory of the country.

(3) The first place of destination within the territory of the country as per paragraph 2 subparagraph b) shall be the place mentioned in the consignment note or any other transport document accompanying the goods imported into the territory of the country. In the absence of such indication, the first place of destination shall be taken to be the place of the first reloading of cargo in that country.

(4) The taxable amount shall also include the costs (expenses) in accordance with paragraph 2 subparagraph b), which relate to transport of goods to a place of destination within the territory of the European Communities other than the territory of the country, if this place is known at the time of importation of goods.

(5) The taxable amount shall not include a reduction on the price of goods and a discount for an earlier payment of the price of goods.

(6) On re-import of goods released to the free circulation regime from outward processing regime, the taxable amount shall be the value of processing operations executed in the third country and items as per paragraph 2.

§ 25

Correction of Taxable Amount

(1) In respect of supply of goods or services and in respect of acquisition of goods within the territory of the country from another Member State,
the taxable amount shall be adjusted when
a) the supply of goods and services is fully or partially cancelled and when the supply of goods is fully or partially returned,
b) the price of goods or services is reduced following the rise of a tax liability,
c) the price of goods or services is increased.

(2) If, on acquisition of goods within the territory of the country from another Member State, the excise duty paid in the Member State from which the goods were dispatched or transported is refunded to the acquirer, the taxable amount shall be reduced for the amount of excise duty so refunded.

(3) The difference between the original taxable amount and corrected taxable amount and the difference between the original tax and corrected tax will be specified in the tax return for the tax period in which a document of correction of the taxable amount was made, and, if the taxable amount is corrected when acquiring a goods in the territory of the country from another Member State or upon delivery of a goods or service where the acquirer of the goods or receiver of the service are liable for payment of tax, the difference will be specified in the tax return for the tax period in which the acquirer of the product or receiver of the service receive a document of correction of the taxable amount.

(4) On the basis of an application, a customs authority shall refund or waive the tax in respect of importation of goods in cases according to Articles 235 to 242 of Council Regulation (EEC) No 2913/1992, save the case where the applicant may deduct the tax on imported goods to the full extent; this exemption shall not apply to cases in accordance with Article 236 of Council Regulation (EEC) No 2913/1992.

(5) Where on importation of goods a tax liability arises within the territory of the country to a legal entity from another Member State who is not        a taxable person, a customs authority shall refund this person the tax paid on the import, provided that
a) concerned are the goods dispatched or transported from the territory of a third country and the place of destination of goods is a Member State other than the territory of the country, and
b) this person establishes that the acquisition of goods was taxed in the Member State of destination of goods.

(6) The taxable amount and tax do not have to be corrected if the payer marks down the price of goods or services after the origination of tax obligation towards another payer, provided that both parties have agreed in writing on such a procedure.

(7) On correction of taxable amount the tax rate shall be applied which was valid in the time when tax liability arose on taxable transaction to which the correction of taxable amount is related. 

§ 26

Conversion of Foreign Currency and Rounding of the Tax

(1) Where the payment on supply of goods, services or acquisition of goods within the territory of the country from another Member State is requested in a foreign currency, it shall be converted, for the purposes of determining the taxable amount, to the euro at a reference exchange rate determined and announced by the European Central Bank or by the National Bank of Slovakia5a) on the day preceding the day of the rise of a tax liability. The person obliged to pay tax may use an exchange rate valid according to customs regulations from the day of origination of the tax obligation to convert the foreign currency to the euro; the decision to use the exchange rate valid according to customs regulations shall be notified to the tax office in writing prior to its first utilization and it shall be binding during the whole calendar year. For correction of the taxable amount according to section 25, the exchange rate used at the time that the tax liability arose will be applied.

(2) When the foreign currency is converted to the euro in order to determine the taxable amount in respect of importation of goods, a procedure according to customs regulations shall be followed.

(3) The tax calculated on supply of goods, supply of a service and acquisition of goods within the territory of the country from another Member State shall be rounded down to the nearest euro cent up to EUR 0.005 and rounded up starting from EUR 0.005.

(4) The tax calculated on importation of goods shall be rounded down to the nearest euro cent up to EUR 0.005 and rounded up starting from   EUR 0.005.

§ 27

Tax Rates

(1) A standard tax rate on goods and services shall be 19 % of the taxable amount. On goods listed in Annex 7 a reduced tax rate 10 % of the taxable amount shall be applied.

(2) For purpose of right classification of goods to the numerical code according to Annex 7 binding information on nomenclatural classification       of goods issued by customs authority in accordance with a separate regulation shall be used. 6b)

Tax Exemptions

§ 28

Postal Services

Exempt from the tax shall be universal postal services.7) Also exempt from the tax shall be the supply of goods related to the universal postal service provided.

§ 29

Health Care

(1) Exempt from the tax shall be the provision of health care by state and non-state health care facilities in accordance with a separate regulation8), as well as goods and services directly related thereto and provided by these state and non-state health care facilities. The supply of medicaments and health care aids shall not be exempt from the tax.

(2) Also exempt from the tax shall be
a) nursing and midwife care, as long as it is part of primary, secondary and follow-up health care under a separate regulation,9)
b) health spa care, and where the health spa care follows to the preceding outpatient care, also services directly related thereto,
c) health care provided by dentists and supply of dental prostheses by dentists and dental technicians,
d) emergency health services and transport of persons to a health care facility and from a health care facility provided in connection with health care.

(3) Exempt from the tax shall be supplies of human organs and tissue, human blood and blood preparations and mother milk.

§ 30

Social Assistance Services

(1) Exempt from the tax shall be services of social assistance and services relating to the protection of children and youth provided in social welfare facilities in accordance with a separate regulation;11) also exempt from the tax shall be any goods supplied together with these services, as long as directly linked to the supply of these services.

(2) Exempt from the tax shall be services and goods in accordance with paragraph 1 supplied by also another legal entity or natural person, as long as such a person meets one or several of the following conditions:
a) pursues activities for a purpose other than making a profit, and any profits nevertheless arising must be to the full extent earmarked for the continuance or improvement of the services supplied,
b) is established and administered on a voluntary basis by persons who do not financially benefit, either directly or indirectly, from the results of its activities,
c) charges prices approved by competent authorities or which do not exceed such approved prices and, in respect of services not subject to the obligation to have a price approved, prices lower than prices charged for similar services by persons aiming to derive profits from such activities.

§ 31

Training and Educational Services

(1) Exempt from the tax shall be training and educational services provided
a) in accordance with separate regulations,12)
b) by a legal entity or a natural person meeting one or several conditions pursuant to § 30(2),
c) as professional training and retraining rendered in accordance with a separate regulation.13)

(2) Also exempt from the tax shall be the supply of goods and services closely related to training and educational services as per paragraph 1 by persons providing training and educational services in accordance with paragraph 1.

§ 32

Services Supplied to Members

(1) Exempt from the tax shall be services supplied in return for subscription for the benefit of own members of political parties and movements, churches and religious societies, civic associations, including trade unions and professional chambers, provided that this exemption is not likely to cause distortion of competition; also exempt from the tax shall be goods supplied by these persons and closely linked to the service supplied.

(2) Services rendered to its members by a legal entity are exempt from tax provided that
a) all its members execute an activity that is exempt from tax according to sections 28 to 41, or an activity that is not subject of tax,
b) the services are absolutely essential for execution of the activity according to letter a),
c) the legal entity claims payment only of a share of joint expenses from its members, and
d) the exemption from tax does not violate economic competition.

§ 33

Services Linked to Sport or Physical Education

Exempt from the tax shall be services closely linked to sport or physical education, supplied to persons taking part in sport or physical education, as long as these services are supplied by a legal entity or a natural person who meets one or several conditions pursuant to § 30(2).

§ 34

Cultural Services

Exempt from the tax shall be cultural services and supply of goods closely linked thereto, provided that they are supplied by
a) a legal entity established under the law,14)
b) a legal entity established by the Ministry of Culture of the Slovak Republic, a higher territorial unit or a municipality pursuant to a separate regulation,15)
c) a legal entity or a natural person meeting one or several of the conditions pursuant to § 30(2).

§ 35

Fund Raising

Exempt from the tax shall be supply of goods and services by persons whose activities are exempt from the tax under §§ 29 to 34, at events organised in order to raise funds to be used in their own activities, subject to the condition that such exemption from the tax is not likely to cause distortion of competition.

§ 36

Services of Public Television and Radio Bodies

Exempt from the tax shall be public television and radio broadcasts, except for commercial broadcasting, telemarketing and sponsored programmes, including their promotion.

§ 37

Insurance Services

(1) Insurance and re-insurance activities, including brokerage of insurance and re-insurance, are exempt from tax.

(2) Exempt from the tax shall be insurance activities of the Social Insurance Company17) and insurance activities of health insurance companies.18)

§ 38

Supply and Leasing of Immovable Property

(1) Exempt from the tax shall be the supply of a construction or a part thereof, including the supply of building land,19) on which the structure is constructed, provided that the supply is made five years after the first approval of the building based on which the building was approved for use   or five years from the day when the building was put in use for the first time; the taxpayer may decide not to have the supply of the said immovable property exempt from the tax.

(2) Exempt from the tax shall be supply of land except for supply of building land. As long as the building land is supplied along with the construction, the supply thereof shall abide by paragraph 1.

(3) Exempt from the tax shall be leasing of immovable property or a part thereof, except for
a) the letting of accommodation facilities (accommodation services),
b) the letting of premises and sites for parking vehicles,
c) the letting of permanently installed equipment and machinery,
d) the hire of safes.

(4) For the purposes of paragraph 3, an accommodation facility shall mean a hotel, a motel, a botel, a pension, a hostel or other accommodation facility if a short-term accommodation, i.e. for less than three months, is provided, a chalet, a camping site and a private accommodation.

(5) The taxpayer who lets immovable property or a part thereof out to another taxpayer, may decide not to have the lease exempt from the tax.

(6) Paragraphs 3 to 5 shall also apply to subleasing of immovable property or a part thereof.

§ 39

Financial Services

(1) The following shall be exempted from tax:
a) the granting and the negotiation of credit, the granting and the negotiation of loan, the management of credit and loan by the person granting it, and negotiation of savings,
b) the granting and the negotiation of credit guarantee and any other security for money, as well as the management of credit guarantee by the person granting the credit,
c) transactions concerning deposit and current accounts, including their negotiation,
d) transactions concerning payments, transfers, cheques, negotiable instruments, debts, but excluding debt collection, 
e) the issuance and management of electronic payment instruments and traveller's cheques,
f) transactions concerning securities and participating interests, including their negotiation; whilst excluding management and safekeeping of securities,
g) opening of letters of credit,
h) procurement of collection,
i) transactions concerning currency used as legal tender, including their negotiation,
j) exchange transactions,
k) the management of share funds by an asset management company in accordance with the special provision20), the management of pension funds by a pension asset management company in accordance with the special provision20a) and the management of supplementary pension funds by a supplementary pension company in accordance with the special provision20b),
l) trading for one’s own account or for the customer’s account in forwards, futures contracts and options, including the exchange rate and interest rate transactions.
(2) In respect of exchange transactions, the price of service shall be an agreed-upon reward and gains (income) obtained from a difference between exchange rates in the respective tax period.
(3) In transactions according to section 1 letter l), the price of service is the profit gained from the transactions after deduction of the loss from      the transactions in the respective tax period.

§ 40

Sale of Stamped Stationery and Fiscal Stamps

The mediation of sale of valid postal stamps and vouchers for use within postal services, fee stamps and other official stamps and vouchers, if they are sold for their nominal values, is exempted from the tax.

§ 41

Operation of Lotteries and Other Similar Games

(1) Exempt from the tax shall be operation of lotteries and other similar games by a person authorised to their operation under a separate regulation.21)

(2) Also exempt from the tax shall be activities consisting of the operation proper of lotteries and other similar games, which are carried out in the name and for the account of a person authorised to their operation under a separate regulation. The operation proper of lotteries and other similar games shall mean the betting, sale of lots, the disbursement of prizes and other services directly linked thereto and provided by the mandatory.

§ 42

Tax Exemption in Respect of Supply of Goods Without Tax Deduction

The supply of goods used exclusively for activities exempted from tax in accordance with sections 28 to 41 without the possibility of tax deduction in accordance with section 49 paragraph 3, is exempted from tax, as well as the supply of goods after whose acquisition it is not possible to deduct taxes in accordance with section 49 paragraph 7.

§ 43

Tax Exemption in Respect of Supply of Goods from the Country to Another Member State

(1) Exempt from the tax shall be supply of goods dispatched or transported from the territory of the country to another Member State by the seller or acquirer of goods or for their account, provided that the acquirer is a person identified for tax purposes in another Member State.

(2) Exempt from the tax shall be supply of a new means of transport, which is dispatched or transported from the territory of the country to another Member State by the vendor to the purchaser or by the purchaser or for their account.

(3) Exempt from the tax shall be supply of goods subject to excise duty dispatched or transported from the territory of the country to another Member State by the vendor to the purchaser or by the purchaser or for their account, provided that the purchaser is a taxable person under the law of another Member State who is not identified for tax purposes, or a legal entity who is not a taxable person under the law of another Member State who is not identified for tax purposes, and provided that the liability to pay the excise duty is incurred by the purchaser in the Member State  in which the dispatch or transport of goods ends.

(4) Also exempt from the tax shall be relocation of goods of a taxable person from the territory of the country to another Member State for the purposes of its business (§ 8(4)), provided that the supply of these goods for another person has been exempt from the tax under paragraph 1.

(5) The taxpayer shall be obliged to prove that the conditions for exemption from the tax as per paragraphs 1 to 4 have been met. The taxpayer shall be obliged to document supply of goods to another Member State by a copy of invoice, and
a) where the transport of goods is provided by the supplier or the customer through another person, by means of a transport document or another document on the dispatch giving the place of destination,
b) where the transport is effected by the supplier, by means of a written confirmation of the acceptance of goods by the customer or a person entrusted thereby,
c) where the transport is effected by the customer, by means of a written notice of the customer or a person entrusted thereby saying that the goods have been transported to another Member State,
d) by other documents, such as a contract on supply of goods, a delivery note, a document attesting to the acceptance of a payment for goods.

(6) The following shall be exempt from the tax:
a) supply of goods and services for diplomatic missions, consular offices and international organisations established within the territory of another Member State and their staff, except for the supply of a new means of transport (§ 11(12)),
b) supply of goods and services to another Member State for armed forces of the Member State, which is a party to the North Atlantic Treaty, destined for use by these armed forces or civilian staff accompanying them, and supply of their catering facilities, provided that these armed forces are not the armed forces of the State of destination of supplies and provided that they take part in the common defence effort.
(7) The taxpayer shall be obliged to give proof of the tax exemption as per paragraph 6 by a confirmation on an official print form on exemption from the tax, made out by the competent government authority of another Member State, and which the customer delivers to the taxpayer.

(8) If the goods are transported from the territory of the country to another Member State by the customer, or if the customer has arranged for the transportation of the goods by another person, the taxpayer is obliged to have the documents referred to in paragraph 5(a) or (c) at his disposal by the end of sixth calendar month following after the calendar month in which the goods were supplied. If the taxpayer does not have the documents referred to in paragraph 5(a) or (c) at his disposal within the time period referred to in the foregoing sentence, he shall specify the supply of goods without tax exemption in the tax return for the tax period in which the aforementioned period lapsed.

§ 44

Tax Exemption in Respect of Acquisition of Goods in the Country from Another Member State

Exempt from the tax shall be acquisition of goods within the territory of the country from another Member State, provided that
a) the supply of such goods by the taxpayer within the territory of the country would be exempt from the tax,
b) the importation of such goods would be exempt from the tax under § 48, or
c) these goods are intended to be immediately supplied again from the territory of the country to another Member State or to the territory of a third country and such supply is exempt from the tax, with the right of deduction.

§ 45

Tax Exemption in Respect of Trilateral Transactions

(1) A trilateral transaction shall mean a transaction where
a) there are three persons involved in the transaction and subject to this transaction is supply of the same goods, which have been dispatched      or transported directly from the first supplier to the second customer from one Member State to another,
b) the persons participating in the transaction have been identified for tax purposes in three different Member States,
c) the first customer has not been identified for tax purposes in the Member State of the second customer and he uses the same tax identification number vis-á-vis the first supplier and the second customer,
d) the goods have been dispatched or transported by the first supplier or the first customer, or another person for their account,
e) the second purchaser uses the tax identification number assigned by the Member State where the dispatch or transport of goods ends, and
f) the second customer is a person liable to pay the tax.

(2) If the conditions laid on a trilateral transaction as per paragraph 1 are met, the first customer shall not be liable to pay the tax on acquisition      of goods from another Member State and the acquisition of goods by this person shall be deemed to have been taxed.

(3) In the case of a trilateral transaction, the first customer shall make out an invoice for the second customer, which shall not contain the amount  of tax and in which he shall indicate that a trilateral transaction is involved. 

(4) The records maintained in order to determine the tax must clearly indicate
a) as regards the first customer, when the tax identification number assigned thereto in the country is used for the trilateral transaction, an agreed-upon reward for supply of goods to the second customer and the business name or the first name and surname of the second customer,
b) as regards the second customer, when the tax identification number assigned thereto in the country is used for the trilateral transaction,           the taxable amount, the amount of tax and the business name or the first name and surname of the first customer,

§ 46

Tax Exemption in Respect of Transport Services

(1) Exempt from the tax shall be transport of goods to the islands or from the islands, which form autonomous regions of the Azores and Madeira, and transport of goods between these islands.

(2) Exempt from the tax shall be transport of passengers within the territory of the country, if concerned is transport
a) from the territory of the country to outside,
b) from the outside to the territory of the country,
c) from a place outside the country to another place outside the country via the territory of the country,
d) between two places within the territory of the country, which forms part of international air or water transport.

(3) The transport of baggage and motor vehicles accompanying transported persons, and the supply of services related to the transport of persons are exempted from tax if the transport of persons itself is exempted from tax in accordance with paragraph 2.

§ 47

Tax Exemption in Respect of Export of Goods and Services

(1) Exempt from the tax shall be supply of goods dispatched or transported by the vendor or for his account to the place of destination within the territory of a third country.

(2) Exempt from the tax shall be supply of goods dispatched or transported by the purchaser or for his account to the place of destination within the territory of a third country, if the purchaser does not have seat, place of business, fixed establishment or domicile within the territory of the country, except for supply of goods transported by the purchaser for the purposes of equipment, supply of pleasure boats, private aircraft or any means of transport by fuels and foodstuffs for private use.

(3) The taxpayer is obliged to prove the dispatch or transport of goods to the place of destination in a third-country territory referred to in paragraph 1 and 2 by means of a customs declaration in which customs authorities have confirmed that the goods left the territory of the European Communities, and by means of a document of the dispatch or transport of goods; the taxpayer must have the customs declaration in which customs authorities have confirmed that the goods left the territory of the European Communities not later than by the end of the sixth calendar month following the end of the tax period in which the taxpayer claimed tax exemption.

(4) Exempt from the tax shall be supply of goods in customs warehouse authorised under a separate regulation6) within the transit area of international airports and ports and on board aircraft to exclusively natural persons, who will immediately leave the Community territory, or leave     it with an intermediate landing in another Member State, provided that during such a stop the leaving of a transit area is inhibited. The goods exempt from the tax may only be sold to such persons on verification that their airport of destination or port of destination is situated within a third country. A legal entity or a natural person who executes such a sale shall be obliged to ensure that on the selling document there is stated the first name and surname of a natural person, the flight or voyage number, the purchaser’s airport or port of destination, the trade name of goods and   the price of goods.

(5) Exempt from the tax shall be processing operations on movable property imported from the territory of a third country or acquired for the purposes of undergoing such work within the territory of the country and which has been dispatched or transported from the territory of the European Communities by a person who supplied those services or for his account or by the customer who does not have his seat, place of business, fixed establishment or domicile within the territory of the country, or for his account.

(6) Exempt from tax shall be services, including transport services and ancillary services related thereto, other than the services exempt from      the tax under § 28 to 41, which are directly linked to the export of goods under the customs arrangements according to § 18(2).

(7) The supply of fuel and food for the following types of vessels is exempted from tax: 
a) vessels used for sailing on the open sea, which transport passengers for remuneration, execute business, industrial or fishing activities, 
b) used for rescue operations or assistance at sea, or for inshore fishing, with the exception of supply of foodstuffs for vessels engaged in inshore fishing,
c) of war, as defined by the Common Customs Tariff code ex 8906 00 10, leaving the country and bound for foreign ports or anchorages.

(8) Exempt from the tax shall be supply, repair, modification, maintenance, chartering and hiring of the sea-going vessels as per paragraph 7 subparagraphs a) and b), supply, repair, maintenance and hiring of equipment, including fishing equipment, and supply of other services to meet the needs of these vessels.

(9) Exempt from the tax shall be supply of goods for the fuelling and provisioning of aircraft used by airlines operating for reward chiefly on international routes.

(10) Exempt from the tax shall be supply, repair, modification, maintenance, chartering and hiring of aircraft used by airlines operating for reward chiefly on international routes, supply, repair, maintenance, chartering and hiring of equipment installed or used in such aircraft and supply of other services to meet the direct needs of aircraft or of their cargoes.

(11) Exempt from the tax shall be supply of gold to central banks.

(12) Exempt from the tax shall be the procurement of supplies of goods and services referred to in paragraphs 1 to 11, provided that such procurement is done on behalf of and for the account of another person, and also exempt from the tax shall be the procurement of goods and services effected outside the territory of European Communities, provided that such procurement is done on behalf of and for the account of another person; the exemption from the tax shall not apply to procurement of tourism services supplied in another Member State.

§ 48

Tax Exemption in Respect of Importation of Goods

(1) Exempt from the tax shall be importation of goods, if concerned are the goods whose supply by the taxpayer within the territory of the country would be exempt from the tax.

(2) Goods released under the free circulation regime subject to the exemption from a customs duty pursuant to a separate regulation22) shall be exempt from the tax, provided that concerned are
a) small consignments of goods of a non-commercial character and if concerned are imports of coffee or tea, the exemption shall apply to 
1. 500 grams of coffee or 200 grams of coffee extracts and essences, 
2. 100 grams of tea or 40 grams of tea extracts and essences,
b) consignments of negligible value,
c) personal property of natural persons transferring their normal place of residence from a third country to the territory of the European Communities,
d) goods imported on the occasion of a marriage,
e) personal property acquired by inheritance,
f) school outfits, scholastic materials and other scholastic household effects of pupils and students,
g) relocation of business assets from a third country to the territory of the European Communities; the tax exemption shall not apply to business assets imported for the purposes of activities exempt from the tax pursuant to §§ 28 to 41,
h) agricultural products,
i) seeds, fertilizers and products for the treatment of soil and crops,
j) animals, biological or chemical substances intended for research, if provided free of charge and destined for facilities effecting education and scientific research,
k) therapeutical substances of human origin and blood-grouping and tissue-typing reagents,
l) pharmaceutical products for use in international sports events,
m) goods for charitable or philanthropic organisations,
n) goods imported for the benefit of disaster victims,
o) honorary decorations and awards, gifts donated in the context of international relations and goods to be used by heads of states,
p) samples of goods of negligible value,
r) printed advertising matter and advertising material,
s) goods used or consumed at a trade fair or similar event,
t) goods imported for examination, analysis or test purposes,
u) consignments dispatched to persons competent to act in the matters of copyright protection, industrial property rights and technical standardisation,
v) tourist information literature,
w) miscellaneous documents and articles,
x) ancillary materials for the stowage and protection of goods during their transport, if included in the taxable amount for imported goods,
y) litter, fodder and feeding stuffs for animals during their transport,
z) fuel and lubricants present in land motor vehicles and special containers,
za) goods for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims,
zb) coffins, urns and ornamental funerary articles.

(3) Importation of goods dispatched or transported from a third country and the dispatch or transport of which ends in another Member State shall be exempt from the tax, provided that the supply of these goods by the importer (§ 69(8)) from the territory of the country to another Member State is exempt from the tax pursuant to § 43(1 to 4).

(4) Exempt from the tax shall be re-importation of goods in the state in which they were exported by the person who exported them, where they qualify for exemptions from customs duties.

(5) Exempt from the tax shall be importation of goods qualifying for exemption from customs duties for persons enjoying the privileges and immunities under the international law,23) and for international organisations24) and their staff.

(6) Exempt from the tax shall be importation of goods by armed forces of another State which is party to the North Atlantic Treaty or by a State participating in the Partnership for Peace, and of another State for the use by such forces or the civilian staff accompanying them, including goods for supplying their messes or canteens where such forces take part in the common defence effort.

(7) Exempt from the tax shall be gold imported by the National Bank of Slovakia.

(8) Exempt from the tax shall be services in connection with the importation of goods where the value of such services is included in the taxable amount in accordance with § 24.

(9) The import of gas through a natural gas distribution system and the import of electricity are exempted from tax.

§ 48a

Tax Exemption in Respect of Goods Imported in the Traveller’s Personal Luggage

(1) For the purposes of this provision
a) air travellers means any passengers travelling by air other than private pleasure-flying;
b) private pleasure-flying means the use of an aircraft by its owner or another person who enjoys its use either through hire or through any other means, for purposes other than commercial and other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities;
c) personal luggage shall be regarded as the luggage which a traveller is able to present to the customs authorities upon arrival, as well as luggage which he presents later to the same authorities, subject to proof that such luggage was registered as accompanied luggage, at the time of his departure, with the company which has been responsible for conveying him; fuel other than that referred to in Article 12 shall not be regarded as personal luggage;
d) non-commercial import is import of goods if 
1. the goods are intended for the personal or family use of the travellers,24a) or are intended as presents;
2. the nature or quantity of the goods is not such as to indicate that they are being imported for commercial reasons; and
3. the import takes place occasionally;
e) cigarillos are cigars of a maximum weight of 3 grams each.

(2) The goods imported for non-commercial purposes in personal luggage of the traveller coming from the territory of third countries shall be exempt from the tax.

(3) Save for the goods specified in paragraphs 6 through 12, the exemption from the tax under paragraph 2 shall also apply to imports of goods, if their total value does not exceed
a) EUR 300 per person other than person specified in paragraph 3(b) and (c);
b) EUR 430 per person in the case of air travellers;
c) EUR 150 per person under 15 years of age, regardless of transportation means.

(4) For the purposes of applying the monetary thresholds specified in paragraph 3, the value of an individual item may not be split up.

(5) The value of the personal luggage of a traveller, which is imported temporarily or is re-imported following its temporary export, and the value of medicinal products required to meet the personal needs of a traveller shall not be taken into consideration for the purposes of applying the exemptions referred to in paragraph 3.

(6) The exemptions under paragraph 2 shall apply to tobacco products imported by a single traveller in the quantity not exceeding
a) 200 cigarettes per person in the case of air travellers, and 40 cigarettes per person in the case of travellers other than air travellers;
b) 100 cigarillos per person in the case of air travellers, and 20 cigarillos per person in the case of travellers other than air travellers;
c) 50 cigars per person in the case of air travellers, and 10 cigars per person in the case of travellers other than air travellers;
d) 250 grams of smoking tobacco per person in the case of air travellers, and 50 grams of smoking tobacco per person in the case of travellers other than air travellers.

(7) Each amount specified in paragraph 6(a) through (d) shall represent 100 % of the total allowance for tobacco products. The exemption for tobacco products may be applied to any combination of tobacco products specified in paragraph 6 (a) through (d), provided that the aggregate of the percentages used up from the individual allowances does not exceed 100 % of the total allowance.

(8) The exemptions under paragraph 2 shall apply to import of alcohol and alcoholic beverages other than still wine and beer, subject to the following quantitative limits per person
a) a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22 % vol, or undenatured ethyl alcohol of 80 % vol and over;
b) a total of 2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % vol.

(9) Each of the amounts specified in paragraph 8(a) and (b) represent 100 % of the total allowance for alcohol and alcoholic beverages. The exemption for alcohol and alcoholic beverages may be applied to any combination of the types of alcohol and alcoholic beverage referred to in paragraph 8, provided that the aggregate of the percentages used up from the individual allowances does not exceed 100 % of the total allowance.

(10) The exemptions under paragraph 2 shall apply to the import of a total of 4 litres of still wine and to the import of a total of 16 litres of beer. 

(11) The exemptions under paragraphs 6 through 10 shall not apply in the case of travellers under 17 years of age.

(12) The exemptions under paragraph 2 shall apply, in the case of any one means of motor transport, to the fuel contained in the standard tank and a quantity of fuel not exceeding 10 litres contained in a portable container.

Deductions

§ 49

Deductions by Taxpayers

(1) The right to deduct the tax on goods or service shall accrue to the taxpayer on the day when a tax liability in respect of these goods or service arises.

(2) The taxpayer may deduct tax on goods and services, which he uses for supplies of goods and services as a taxpayer except for under the paragraphs 3 and 7, from the tax he is obliged to pay. The taxpayer may deduct the tax if the tax is
a) claimed against him by another taxpayer within the territory of the country in respect of goods and services which have been or are to be supplied to the taxpayer,
b) applied by him for services and goods delivered by the supplier, including installation or assembly, or at his expense for which he is liable for payment of tax according to section 69 par. 2 to 4 and is applied by him for a goods for which he is liable for payment of tax according to section 69 par. 7 and 9,
c) claimed by itself on the acquisition of goods within the territory of the country from another member state in accordance with sections 11 and 11a, 
d) paid to the tax administrator within the territory of the country upon the importation of goods.

(3) A taxpayer may not deduct the tax on goods and services as per paragraph 2, which he uses for supplies of goods and services that are exempt from the tax pursuant to §§ 28 to 41, except for insurance services as per § 37 and financial services as per § 39, where these are rendered to the customer who does not have his seat, place of business, fixed establishment or domicile within the territory of European Communities or where these services are directly associated with the exportation of goods outside the territory of the European Communities.

(4) If the taxpayer uses goods and services for the supply of goods and services, where it can deduct the tax and at the same time for the supply  of goods and services, where it cannot deduct the tax in accordance with paragraph 3, the payer is obliged to calculate the aliquot sum of the tax  in accordance with section 50. 

(5) The taxpayer that acquires its fixed assets defined as depreciable assets according to the special provision26) and during the acquisition of these assets it is assumed that the assets would be used for the purpose of its business activities as well as for other purpose, can decide not to deduct a part of the tax corresponding to the scope of use of the fixed assets for other purposes than for business activities. If the taxpayer decides not to deduct a part of the tax corresponding with the scope of use of the fixed assets for other purposes than business activities, using the fixed assets for other purposes than business activities within this scope is not considered to be a supply of goods for consideration (section 8 paragraph 3) or the supply of services for consideration (section 9 paragraph 2). If the taxpayer uses the received services and the acquired assets, other than the fixed assets defined as the depreciated assets according to the special provision26), for the purposes of its business activities as well as for other purposes, the payer shall deduct only the part of the tax corresponding to the scope of utilization for business activities. This does not influence   the provision of paragraph 4.

(6) A taxpayer may also deduct the tax in the case that he uses the goods and services for doing business outside the country where this tax would be deductible should this activity be performed within the territory of the country.

(7) A taxpayer may not deduct the tax in respect of:
a) the purchase and lease of a passenger car; for the purposes of this Act, a passenger car shall mean a motor vehicle registered in the M1 category,25)
b) the purchase of passenger car accessories, including the assembly; for the purposes of this Act, accessories shall mean an electrical window lift control, a central door locking system, an air-conditioning system, a car radio set, a radio/cassette deck (MC/CD), a record player (MC/CD), loudspeakers, an antenna, an alarm and safeguarding system, an airbag, a top opening, an anti-locking device,
c) the purchase of goods and services for the purposes of treat and entertainment, 
d) suspense items as per § 22(3).

(8) A taxpayer, who purchases passenger cars, including in the form of a contract under § 8 (1)(c), for the purposes of their resale or lease, and the purchase and sale of passenger cars as well as the lease of passenger cars is part of the taxpayer’s line of business, may deduct the tax upon their purchase, as well as upon the purchase of goods constituting accessories thereto, including the assembly. 

(9) If the taxpayer uses its passenger car for other purposes than those defined in the paragraph 8, it is obliged to return tax to the amount of the tax deducted within the taxation period, during which the passenger car was used for other purposes for the first time; if the car is subject to depreciation according to the special regulation26), the taxpayer shall reduce the return of tax by an aliquot part of tax corresponding to the depreciation.

(10) When operating an enterprise following the announcement of a bankruptcy, a taxpayer may only deduct the tax on goods and services used for the operation of this enterprise; the taxpayer may not deduct the tax on goods and services used for the maintenance and administration of       a bankrupt’s estate and on goods and services which form a cash expense of the administrator in bankruptcy and constitute a claim against the bankrupt’s estate.

§ 50

Pro Rata Deduction

(1) A deductible tax proportion in accordance with § 49(4) shall be calculated by a taxpayer as the product of the tax and a coefficient calculated    in accordance with paragraph 2 and rounded up to two decimal points.

(2) The coefficient shall be calculated as a fraction having, as numerator, the revenue (income), excluding the tax, from goods and services for       a calendar year, in respect of which the tax is deductible, and as denominator, the revenue (income), excluding the tax, from all goods and services for the calendar year. When calculating the coefficient, there shall not be included, either in the numerator or denominator, the revenue (income) from
a) the sale of an undertaking or a part thereof, which forms an independent organisational branch,
b) the sale of property which the owner used for the purposes of his business, except for inventories,
c) financial services exempt from the tax under § 39, if provided by the taxpayer incidentally,
d) an incidental transfer of immovable property and an incidental lease thereof.

(3) During individual tax periods of a calendar year, a taxpayer shall apply the coefficient from the previous calendar year. Where a coefficient from the previous calendar year cannot be applied, a taxpayer shall estimate the coefficient for the calendar year in question according to the nature of his activities, subject to approval from the tax administrator.

(4) On the lapse of a calendar year, a taxpayer shall calculate, in the manner as per paragraph 2, the coefficient based on the data concerning the calendar year ended and shall calculate the deductible tax for this calendar year. In the last tax period of the calendar year, a taxpayer shall clear the difference between the tax deducted in individual tax periods and the tax calculated in accordance with the first sentence to the expense or benefit of the state budget. The same procedure will also be followed by a taxpayer who became a taxpayer during the calendar year, or ceased   to be a taxpayer during the calendar year, namely for the period of the calendar year in which he was in the position of taxpayer.

(5) Where the taxpayer’s accounting period is identical with a financial year, for the purposes of paragraphs 2 to 4 a calendar year shall mean        a financial year.

§ 51

Exercise of the Right to Deduct

(1) A taxpayer may exercise the right to deduct tax in accordance with section 49, provided that 
a) in respect of deductions under § 49(2a), he holds an invoice drawn up by the taxpayer in accordance with § 71,
b) in the case of a tax deduction in accordance with section 49 paragraph 2 letter b), the tax shall be stated in the records in accordance with section 70, 
c) in respect of deductions under § 49(2c), he holds an invoice from the supplier from another Member State and, in the event that the taxpayer’s goods are relocated from another Member State into the country, he holds a document on the movement of goods,
d) in respect of deductions under § 49(2d), he holds an import document confirmed by the customs authority, specifying him either as consignee   or importer.

(2) The taxpayer shall execute a deduction of tax in accordance with section 49 paragraph 2 letters a), c) or d) in the taxation period, in which the right for deduction arises, or in the first taxation period following the taxation period, in which the right for deduction arises, if he obtains a document in accordance with paragraph 1 letters a), c) or d) up to the expiration of the period for filing the tax return for the taxation period, in which the right for tax deduction arises; if the payer does not obtain the document in accordance with paragraph 1 letters a), c) or d), the taxpayer shall execute the deduction of tax in the taxation period, in which it obtains the document in accordance with paragraph 1 letters a), c) or d). The taxpayer shall execute the deduction of tax in accordance with section 49 paragraph 2 letter b) in the taxation period, in which the tax was recorded in accordance with section 70.

(3) The taxpayer shall deduct the tax in such a way that he deducts the total sum of deductible tax for the applicable taxation period from the total sum of the tax for the applicable taxation period.

§ 52

Deduction in Respect of Supply of a New Means of Transport

At the time of supply of a new means of transport, the right to deduct the tax included in the purchase price or paid on importation or on acquisition of this new means of transport within the territory of the country from another Member State shall arise to a person who incidentally supplies such means of transport from the country to another Member State, namely to the amount not exceeding the tax which this person would have to pay in the case of his obligation to pay the tax upon the supply of a new means of transport from the country to another Member State. The right to deduct the tax may only be exercised in respect of a month, during which the new means of transport is supplied.

§ 53

Correction of Deductions

(1) Where the taxable amount is corrected in accordance with § 25 with a resultant decrease in the taxable amount, a taxpayer who deducted     the tax shall be obliged to correct the deduction so made. The deduction shall be corrected in a tax period, during which the taxpayer received       a document concerning the taxable amount correction.

(2) Where the taxable amount is corrected in accordance with § 25 with a resultant increase in the taxable amount, a taxpayer who deducted       the tax shall be entitled to correct the deduction so made. The deduction shall be corrected in a tax period, during which the taxpayer received       a document concerning the taxable amount correction.

(3) Where the tax paid on importation of goods was subsequently refunded, either fully or partly in dependence on customs regulations, a taxpayer shall be obliged to correct the deduction. The deduction shall be corrected in a tax period, during which the customs authority refunded the tax.

(4) Where the tax paid on importation of goods was subsequently increased pursuant to customs regulations, a taxpayer shall be entitled to correct the deduction. The deduction shall be corrected in a tax period, during which the tax paid to the customs authority was subsequently increased.

(5) In cases of theft of goods in respect of which a taxpayer deducted the tax, the taxpayer shall be obliged to transfer the tax equal to the deduction; where the goods are subject to depreciation in accordance with a separate regulation,26) the taxpayer shall reduce the tax to be transferred for a proportional part of the tax corresponding with the depreciation charge. If the stolen goods was subject to lease with an agreed right to purchase the leased thing, the payer will pay tax reduced by the tax already paid by him for that goods, but to a maximum of the amount    of the deducted tax. The taxpayer shall transfer the tax in a tax period in which he reveals the theft of the goods.

(6) Where the tax rate is corrected with the resultant decrease in the tax, the taxpayer who deducted the tax is obliged to correct the deduction in the same tax period in which the correction to the tax rate was made, or in the first subsequent tax period.  Where the tax rate is corrected with the resultant increase in the tax, the taxpayer who deducted the tax has the right to correct the deduction in the same tax period in which the correction to the tax rate was made, or in the first subsequent tax period.  The taxpayer is not obliged to correct the tax rate or deduction where an incorrect tax rate has been applied to the acquisition of goods within the territory of the country from another Member State or to the supply of goods or services if the acquirer or consignee is obliged to pay the tax, provided that the taxpayer is entitled, in the case of such taxable transaction, to deduct the tax to the full extent.

§ 54

Adjustment of Deductions in Respect of Capital Goods

(1) A taxpayer shall adjust the tax deduction, if during a period following a tax period of acquisition of capital goods or their self-generation at own expense, he alters the purpose of their use.

(2) For the purposes of this Law, capital goods is
a) movable property whose acquisition price, excluding the tax, or the at-cost value is EUR 3,319.39 and above, and whose service life is more than one year,
b) buildings, building lands, flats, and non-residential premises,
c) building superstructures, extensions and remodelling of buildings, apartments and non-residential premises requiring a building permit under      a separate regulation.27)

(3) A change in the purpose of use of investment property occurs if the payer
a) uses the investment property for which he deducted tax for deliveries of product and services without the option to deduct tax, or for deliveries   of products and services with the option to deduct tax proportionally,
b) uses capital goods, in respect of which he was not entitled to deduct the tax, for supplies of goods and services subject to the right to deduct     or for supplies of goods and services subject to the right to deduct a proportion of the tax,
c) uses the investment property for which he deducted the proportional amount of tax for deliveries of products and services with the option           to deduct tax or for deliveries of product and services without the option to deduct tax; a change in the purpose of use of the investment property  for which the payer deducted the proportional amount of tax is also considered to be a change in the amount of the annual co-efficient (section 50 par. 4) by a value exceeding 0.10.

(4) The adjustment of deduction following a change in the purpose of use of capital goods under paragraph 1 shall be spread over five calendar years, including the year in which the goods are acquired or self-generated by a taxpayer at his own expense, with the exception of capital goods referred to in paragraph 2 subparagraphs b) and c), where a period for building modifications is ten calendar years, and a period for adjustment     of deductions shall start to lapse in a year when the capital goods were put in use for the first time. Where the taxpayer supplies capital goods referred to in paragraph 2 subparagraphs b) and c) prior to their introduction into service and he changes the purposes of their use, he shall adjust the tax deduction in a calendar year of the supply of capital goods.

(5) A taxpayer shall effect the adjustment to the tax deduction in the last tax period of a calendar year, in which he changed the purpose of use      of the capital goods. In making adjustments to deductions, the taxpayer shall proceed in accordance with Annex 1. For the purposes of calculating the adjustment of a deduction made in respect of capital goods, the tax that cannot be deducted by the taxpayer shall be treated as a tax deduction of 0. 

(6) A taxpayer shall not effect the adjustment of a tax deduction where the absolute value, which is to express the changed purpose for which capital goods are used, is equal to 0.10 and less; the value expressing the changed purpose for which capital goods are used shall be a difference between figure A and figure B in accordance with Annex 1.

(7) If, during a period for adjustment of the tax deduction, a taxpayer supplies capital goods subject to the tax, until the lapse of this period for adjustment such capital goods shall be treated as if used for business purposes subject to the option of tax deduction. If, during a period for adjustment of the tax deduction, the taxpayer supplies capital goods exempt from the tax, until the lapse of this period for adjustment such capital goods shall be treated as if used for business purposes with tax exemption.

(8) Where the taxpayer’s accounting period is identical with a financial year, for the purposes of paragraphs 4 and 5 a calendar year shall mean     a financial year.

§ 55

Deduction of Tax on Registration of Taxpayers

(1) A person that became a payer may deduct tax related to property acquired before the day that the person became a payer if such property   was not included in tax expenses according to a specific regulation,27a) in calendar years preceding the calendar year in which the person became a payer, except for stock. A payer will decrease tax for property that is depreciated property according to a specific regulation,26) by a proportional part of the tax corresponding to the depreciation; a payer that is not an accounting entity will use the same procedure for decreasing the deductible tax as a payer that is an accounting entity. A taxpayer shall not be entitled to tax deductions where not using the property for supplies of goods and services as the taxpayer.

(2) A taxpayer may deduct the tax in accordance with paragraph 1 to the extent and under the conditions referred to in §§ 49 to 51. 

Refund of Tax Included in Prices of Goods and Services

Tax Refund to Foreign Person

§ 56

(1) A foreign person who is not a taxpayer hereunder shall be entitled to the refund of a tax charged on movable property and services supplied thereto by a taxpayer within the territory of the country, and entitled to the refund of a tax paid thereby within the territory of the country on importation of goods, under the conditions specified in paragraph 2 and in §§ 57 and 58.

(2) A foreign person is entitled to a tax refund provided that
a) he has been identified for the purposes of this tax or for the purposes of a similar general tax on consumption in the country of his seat, fixed establishment or domicile,
b) during a period in respect of which he files an application for the tax refund, he does not have his seat, place of business, fixed establishment or domicile within the territory of the country,
c) in the period for which the person files an application for a tax refund the person did not supply goods or service in the territory of the country, except for
1. transportation services exempted from tax in accordance with § 46, 
2. transportation services and complementary services exempted from tax in accordance with § 47 paragraph 6 and § 48 paragraph 8, 
3. services and goods supplied together with installation or assembly, in case the recipient is obliged to pay tax (§ 69 paragraphs 2 to 4), 
4. the supply of natural gas and electricity, if the taxpayer or the tax-registered person in accordance with § 7 (§ 69 paragraph 9) is obliged to pay tax, 
5. supply of goods from the territory of the country to another member state imported from a third state, if the foreign person was represented by a tax representative in accordance with § 69a, 
6. supply of goods within trilateral transaction according to § 45 in which the foreign person participated as the first customer,
d) the tax would be deductible pursuant to § 49.

(3) A foreign person shall not be entitled to the tax refund under paragraph 1 in respect of goods dispatched or transported by him or for his account from the territory of the country, and the supply of such goods is or may be exempt from the tax under § 43 or § 47paragraph 2, the entitlement to tax refund in respect of tourism services shall not be entitled by a foreign person who applies special provisions on charging of the tax for travel agencies.

§ 57

(1) A foreign person shall exercise the right of the tax refund by filing an application for the tax refund with the Bratislava I Tax Office on a print form modelled on the specimen given in Annex 2. Such an application for the tax refund may be filed by the foreign person in cases where the amount of tax on goods and services for a calendar year is more than EUR 25. The application for refund shall be filed no later than within six months of the end of a calendar year, in which the tax has been charged on goods and services, or paid on importation of goods. The application for refund may be filed by a foreign person prior to the end of a calendar year for a period shorter than the calendar year, whilst the application must be made in respect of a period of at least three calendar months and the amount of tax on goods and services for this period must be at least EUR 200. Where, during a calendar year, a foreign person files the application for tax refund for a period of less than one calendar year, after the end of the calendar year he may file an application for the refund of a tax not yet claimed in the application filed during the calendar year.

(2) To his application for tax refund, a foreign person must attach
a) the original of an invoice drawn up by the taxpayer, giving the amount of tax in euros, and in the case of importation of goods, the relevant import document and document attesting to the tax payment,
b) a certificate of a tax office of the state, in which he has his seat, fixed establishment or domicile documenting that this foreign person is identified for the purposes of this tax or a similar general tax on consumption, whereas such a certificate may not be of an earlier date than a year ago; the specimen of a print form for such a certificate is given in Annex 3.

(3) In his application for tax refund, a foreign person must declare that
a) he meets the conditions specified in § 56 paragraph 2,
b) the data stated in the application for tax refund are true,
c) he undertakes to transfer back any wrongly refunded tax.

§ 58

(1) The Bratislava I Tax Office shall make a decision on the application for tax refund within six months of the day of filing the application. Where a foreign person files the application for tax refund for a period shorter than one calendar year, whilst not meeting the conditions for filing application for a period shorter than one calendar year, the Bratislava I Tax Office shall decide on the application for tax refund within six months of the end of a calendar year, in which the application for tax refund was filed. The Bratislava I Tax Office shall append its official seal to any invoices and import documents attached to the application for tax refund and return them to the foreign person; where concerned is a foreign person whose seat, place of business, fixed establishment or domicile is situated in another Member State, it shall return such invoices and import documents within 30 days of their submission.

(2) Where the Bratislava I Tax Office decides to refund the tax, it shall do so within a time limit for making a decision on the application referred to in paragraph 1. It shall refund the tax in euros to an account maintained in a bank within the territory of the country or, at the foreign person‘s expense, to an account maintained in a bank outside the territory of the country; it may also refund the tax via the foreign person’s representative, provided that this representative submits to the tax office a proxy authorising him to such representation.

(3) If the Bratislava I Tax Office subsequently finds out that the tax has been refunded based on false data, it shall have the right to recover the tax wrongly refunded and impose a penalty at the level of 50 % of the tax wrongly refunded. If a foreign person does not transfer back the wrongly refunded tax, the Bratislava I Tax Office shall have the right to refuse other applications for tax refunds during two calendar years following the filing of the application for tax refund based on false data.

(4) The entitlement to refund shall not be held by a foreign person of a third country, if the country in which this person has his seat, fixed establishment or domicile does not refund the tax to taxable persons who are taxpayers hereunder. 

Tax Refund to Travellers on Export of Goods

§ 59

(1) A natural person who does not have permanent or temporary residence within the territory of the European Communities and who, during his travels, exports goods of non-commercial nature in personal luggage from the territory of the Communities, may apply for the refund of tax paid as part of the price of exported goods, which he purchased within the territory of the country from a taxpayer, with the exception of motor fuels.

(2) For the purposes of paragraph 1, the permanent and temporary residence shall be the place entered in the travel passport. If such data is not entered in the travel passport, a traveller shall give evidence thereof by way of another credible document.

(3) A traveller may apply for the tax refund, provided that
a) the total value, including the tax, of exported goods specified on a document attesting to the purchase of goods exceeds EUR 175,
b) he has a document attesting to the purchase of goods, drawn up by the taxpayer,
c) the exportation of goods is effected no later than within three months of the end of the month, in which the goods are purchased,
d) the exportation of goods is confirmed by a customs office of the Member State, from which the goods leave the territory of the European Communities, on a form to be issued by the Ministry of Finance of the Slovak Republic (hereinafter „the tax refund form“).

(4) The tax refund shall be claimed from a taxpayer who sold the goods or a person authorised by the taxpayer to refunding of the tax.

(5) The entitlement to tax refund shall expire where documents referred to in paragraph 3 are not submitted to a taxpayer or authorised person within six months of the end of the month, in which the goods are sold.

§ 60

(1) On sale of goods, a taxpayer may upon request issue a refund print form, in which he shall state the following data:
a) his business name and tax identification number,
b) the date of sale of goods,
c) the type and quantity of goods sold,
d) the selling price including the tax, the tax rate and the amount of tax,
e) the traveller’s first name, surname and domicile.

(2) On verifying the legitimacy of such a claim for refund (§ 59(3 to 5)), the tax shall be refunded on the basis of a submitted document on the purchase of goods and the refund print form, in which the exportation of goods is confirmed by a customs authority.

(3) The tax refunded pursuant to paragraph 2 shall be stated by a taxpayer in his tax return for a tax period, in which the tax is refunded. The taxpayer shall be obliged to keep records of tax refunds by individual tax periods. In such records, the taxpayer shall give the sequential number   of a refund print form and the amount of tax.

(4) Refund print forms shall be filed by a taxpayer for a period of ten years of the end of a calendar year, in which he claimed the refund in his tax return. 

Refund of Tax to Persons Enjoying Privileges and Immunities under International Law and Exemption from Tax

§ 61

(1) Persons from other countries who enjoy the privileges and immunities under the international law23) and international organisations24) and their staff (hereinafter the „foreign official“) shall be entitled to the refund of tax paid as part of the price of goods and services intended for their consumption.

(2) Foreign officials shall be
a) diplomatic missions and consular offices based within the territory of the Slovak Republic, except for consular offices headed by honorary consuls,
b) diplomatic missions and consular offices accredited for the Slovak Republic and based outside the territory of the Slovak Republic, except for consular offices headed by honorary consuls,
c) international organisations or regional bureaus of international organisations (hereinafter the „international organisation“) established under international treaties,
d) diplomatic representatives of missions who are not citizens of the Slovak Republic and do not permanently reside in the Slovak Republic,
e) consular officers who are not citizens of the Slovak Republic and do not permanently reside in the Slovak Republic, except for honorary consuls,
f) administrative and technical staff of missions who are not citizens of the Slovak Republic and do not permanently reside in the Slovak Republic,
g) consular staff who are not citizens of the Slovak Republic and do not permanently reside in the Slovak Republic, except for the staff of consular offices headed by honorary consuls,
h) staff of international organisations who are not citizens of the Slovak Republic, do not permanently reside in the Slovak Republic and have been permanently assigned to official posts in the Slovak Republic.

(3) The tax shall only be refunded to foreign officials from those countries, which provide such refunds or similar concessions to persons from the Slovak Republic. Where another country does not provide such refunds or similar concessions to persons from the Slovak Republic to the extent  of refunds made by the Slovak Republic, the refund of tax to foreign officials from such a country shall only be awarded to the extent of refunds provided by this country to persons from the Slovak Republic. Where another country provides such refunds or similar concessions to persons from the Slovak Republic to the extent greater than the one provided by the Slovak Republic, the refund of tax to foreign officials from such a country shall be awarded to the extent of refunds provided by this country to persons from the Slovak Republic. The reciprocity in accordance with this paragraph shall not apply to international organisations and their staff.

(4) A foreign official as per paragraph 2 subparagraph a) shall be refunded the tax, paid as part of the price of goods and services, up to the maximum amount of EUR 99,581.76 per calendar year. The said limit shall not include the tax paid as part of the price of cars, motor fuels, structures and construction work.

(5) With regard to a foreign representative referred to in section 2 letter c), the person will be refunded tax paid in the price of goods and services up to the amount of EUR 99,581.76 per calendar year. The said limit shall not include the tax paid as part of the price of cars and motor fuels.

(6) A foreign official as per paragraph 2 subparagraphs a) and c) shall be refunded the tax paid
a) as part of the price of one passenger car per each accredited member or officer over a period of two years,
b) as part of the price of the maximum of three commercial cars over a period of two years, including the tax paid as part of the price of motor fuels,
c) as part of the price of motor fuels per passenger car equal to the maximum of 4 000 litres per year.

(7) A foreign official as per paragraph 2 subparagraphs d) to g), whose diplomatic mission or consular office is based within the territory of the Slovak Republic, shall be refunded the tax paid as part of the price of goods and services for personal consumption, except for the tax paid as part of the price of a passenger car and motor fuels up to the yearly limit. A yearly limit on the tax refund shall be
a) EUR 3,319.39 for the head of a mission,
b) EUR 3,319.39 for the head of a consular office,
c) EUR 2,655.51 for a member of the diplomatic corps,
d) EUR 1,991.64 for a member of the administrative and technical staff.

(8) A foreign representative in accordance with paragraph 2 letters d) and e), whose diplomatic mission or consular authority has a seat within the territory of the Slovak Republic, shall be refunded the tax paid within the price of two passenger cars over two years and the tax paid within the price of 3,200 litres of fuel per year, and a foreign representative in accordance with paragraph 2 letters f) and g), whose the diplomatic mission or consular authority has a seat within the territory of the Slovak Republic, shall be refunded the tax paid within the price of one passenger car over two years and the tax paid within the price of 3,200 litres of fuel per year.

(9) A foreign official as per paragraph 2 subparagraph b) shall be refunded the tax paid as part of the price of goods and services, up to the maximum amount of EUR 8,298.48 per calendar year.

(10) A foreign official as per paragraph 2 subparagraphs d) to g), whose diplomatic mission or consular office is based outside the territory of the Slovak Republic, shall be refunded the tax paid as part of the price of goods and services intended for personal consumption, except for the tax paid as part of the price of a passenger car up to the yearly limit. A yearly limit on the refund of tax shall be
a) EUR 1,659.70 for the head of a mission,
b) EUR 1,659.70 for the head of a consular office,
c) EUR 995.82 for a member of the diplomatic corps,
d) EUR 497.91 for a member of the administrative and technical staff.

(11) A foreign official as per paragraph 2 subparagraph h) shall be refunded the tax paid as part of the price of goods and services intended for personal consumption, except for the tax paid as part of the price of a passenger car and motor fuels of up to the maximum amount of               EUR 1,991.64 per calendar year.

(12) A foreign official as per paragraph 2 subparagraph h) shall be refunded the tax paid as part of the price of one passenger car for his personal consumption over a period of two years and the tax paid as part of the price of 3 200 litres of motor fuels per year.

(13) If, within two years of the registration of passenger or commercial cars, which are assigned the EE or ZZ diplomatic registration numbers, and in respect of which the tax is refunded under paragraphs 6, 8 and 12, these cars are destroyed or stolen, a foreign official shall be refunded the tax paid as part of the price of yet another passenger or commercial car. If, prior to the lapse of two years of the registration in accordance with the first sentence of a car in respect of which a foreign official has claimed the refund of tax, the foreign official sells or donates this car, he shall be obliged to transfer the refunded tax back; this shall not apply in cases where the foreign official sells or donates the car to another foreign official. Where    a foreign official as per paragraph 2 subparagraphs d) to h) claims the refund of tax paid as part of the price of a passenger car and his official stay in the Slovak Republic is brought to an end before the lapse of two years from the registration of this car, he shall transfer back the proportional part of the tax attributable to a period still remaining to lapse till the end of those two years.

(14) A foreign official as per paragraph 2 subparagraph a) shall be refunded the tax paid on supply of a structure and construction work, provided that their price, including the tax, does not exceed EUR 3,319.39; if the price including the tax exceeds EUR 3,319.39, the tax shall only be refunded in the case that the sending country confirms to the Ministry of Foreign Affairs of the Slovak Republic that such claims for refunds or similar concessions are awarded to Slovak diplomatic missions and consular offices to the same extent.

(15) Supply of goods to a foreign official in a customs warehouse authorised under a separate regulation6) shall be exempt from the tax. The exemption from tax shall be granted to no more than the extent to which the refund is allowed under paragraphs 4, 5, 7, 9, 10 and 11, with the refund entitlement being proportionally reduced. The details on the exercise of exemption from tax and refund of tax shall be defined in a provision issued by the Ministry of Finance of the Slovak Republic, which shall be declared in the Collection of Laws of the Slovak Republic.

§ 62

(1) A foreign representative shall file his/her claim for refund of tax by filing an application for refund of tax to the Bratislava I Tax Office on the form, a specimen of which may be found in Annex No. 4. An annex to the application for refund of the tax to the foreign representative is an acknowledgement by the Ministry of Foreign Affairs of the Slovak Republic of meeting the condition of reciprocity in accordance with section 61 paragraph 3. The application for tax refund shall be filed for the period of a calendar quarter-year no later than 30 days after the end of the quarter-year.

(2) To his application for the refund, a foreign official must attach the original of an invoice or another document attesting to the purchase of goods or services from the taxpayer, giving the amount of tax in euros and confirming the payment of tax. If the country sending the foreign representative according to section 61 par. 2 letter a) enables tax refund based on submission of a copy of an invoice or other document confirming the purchase of a goods or service from the payer, the foreign representative may attach a copy of the documents confirmed by the mission manager or the consular office manager to the application for tax refund instead of an original invoice or other document confirming the purchase  of a goods or service from the payer.

(3) A foreign official may only claim the refund of tax in the event that the sum total of price, including the tax, per one document on the purchase of goods or services, except for a document on the purchase of motor fuels, is at least EUR 33.19. Where another country makes the refund of tax to persons from the Slovak Republic conditional on a document on the purchase of goods or services stating the sum total of price greater than    EUR 33.19, a foreign official from this country may claim the refund of tax against a document giving the sum total of price equal to at least the amount as determined by this country.

(4) The Bratislava I Tax Office shall attach its official seal to all invoices and other documents on the purchase of goods and services appended to the application for refund and it shall have them returned to a foreign official within 60 days of filing the application for refund for the respective calendar quarter.

(5) The Bratislava I Tax Office shall refund a foreign official the tax to an account maintained in a bank in the Slovak Republic within 60 days of filing the application for refund for the respective calendar quarter.

(6) A foreign official may claim the tax refund for a period not later than the calendar quarter following the quarter, in which the goods or service are supplied, otherwise the entitlement shall cease.

§ 63

Tax Refunds to Armed Forces

(1) Armed forces of another State, which is party to the North Atlantic Treaty or participates in the Partnership for Peace, shall be entitled to the refund of tax paid as part of the price of motor fuels, oils and lubricants for business cars, aircraft and ships of armed forces or of civilian staff accompanying them, and as part of the price of foodstuffs and catering services for their messes and canteens, provided that these forces take part in the common defence effort.

(2) Armed forces of another State shall apply for the refund at the Bratislava I Tax Office through the Ministry of Defence of the Slovak Republic. Documents on the purchase of goods and services, stating the amount of tax in euros, must be attached to the application for refund.

(3) If the goods and services referred to in paragraph 1 are supplied by the Ministry of Defence of the Slovak Republic to armed forces of another State, the Ministry of Defence of the Slovak Republic is entitled to claim tax refund on the goods and services supplied. The refund shall be claimed by filing an application for refund with the Bratislava I Tax Office. Documents on the purchase of goods and services, stating the amount of tax in euros, and documents on the supply of goods and services to armed forces of another State, must be attached to the application for refund.

§ 64

Tax Refunds to Non-Profit Organisations Providing Community Services and the Slovak Red Cross

(1) A non-profit organisation providing community services28) and the Slovak Red Cross may apply for the refund of tax paid as part of the price of goods, which they exported outside the territory of the European Communities for humanitarian, charitable or educational purposes.

(2) A non-profit organisation providing community services and the Slovak Red Cross shall exercise their right to the tax refund by filing an application with the Bratislava I Tax Office. The application for refund must be accompanied with
a) a document on the purchase of goods from the taxpayer, stating the amount of tax in euros and confirming the payment of tax,
b) a written customs declaration on the exportation of goods.

Special Tax Arrangements 

§ 65
Special Tax Arrangements Applicable to Travel Agencies

(1) A taxpayer who procures tourism services from other taxable persons and acts in his own name vis-à-vis the customers to whom he sells goods/services (hereinafter the “travel agency”) is obliged to proceed in compliance with paragraphs 2 to 9. Tourism services procured from other taxable persons, the travel agency’s own services and a margin charged by the travel agency shall be deemed to be the supply of a single service by the travel agency to a customer.

(2) A travel agency may not deduct the tax in respect of tourism services procured from other persons.

(3) The taxable amount in respect of the sale of tourism services shall be a positive difference between the total selling price demanded from the customer and the sum of prices of tourism services procured from other persons, including the travel agency’s own services. This difference shall constitute the travel agency’s margin, which is deemed to be the price plus the tax.

(4) Where a travel agency supplies its own service, in calculating the tax in accordance with paragraph 3, it shall include this service, together with the tax, in the total selling price demanded from the customer, whereas in respect of the supply of its own service it shall incur a separate tax liability.

(5) A tax liability in respect of the sale of tourism services to the customer shall arise on the day of rendering the last service; where a payment is received prior to the provision of the last service, the tax liability shall arise on the day of receiving each individual payment.

(6) If, in deducting the tax, a travel agency is obliged to proceed in accordance with paragraph § 50, it shall not state, either in the numerator or denominator, tourism services procured from other persons when calculating the coefficient.

(7) A travel agency’s margin shall be exempt from the tax, provided that the tourism services procured from other persons are rendered outside the territory of the European Communities. Where the tourism services procured from other persons are partly rendered outside the territory of the European Communities and partly inside the territory of the European Communities, only a proportion of the travel agency’s margin attributable to the services rendered outside the territory of the European Communities shall be exempt from the tax.

(8) A travel agency, which sells tourism services on behalf and for the account of another travel agency, shall only claim the tax in respect of such brokerage of tourism services, except for the intermediary activities exempt from the tax under § 47(12). Brokerage of tourism services on behalf and for the account of another travel agency, as long as such services are partly rendered outside the territory of the European Communities and partly inside the territory of the European Communities, shall be exempt from the tax on a proportional basis.

(9) A taxpayer operating a travel agency and proceeding in accordance with paragraphs 1 to 7 shall be obliged to maintain detailed records on tourism services procured and sold in order to determine the taxable amount in accordance with paragraph 3.

(10) A travel agency shall not apply a procedure in accordance with paragraphs 1 to 7, when selling tourism services to a taxable person for his business purposes.
§ 66

Special Tax Arrangements Applicable to Works of Art, Collectors’ Items, Antiques and Second-Hand Goods

(1) For the purposes of this provision 
a) works of art and collectors’ items shall be the objects listed in Annex 5,
b) antiques shall be objects other than the works of art or collectors’ items, which are more than one hundred years old,
c) second-hand goods shall mean tangible movable property that is suitable for further use as it is or after repair, other than works of art, collectors’ items, antiques, and other than precious metals and precious stones,
d) a dealer shall be a taxable person who, in the course of his business, purchases or acquires within the territory of the country from another Member State, or imports with a view to resale, second-hand goods, works of art, collectors’ items or antiques, whether that person is acting for himself or on behalf of another pursuant to a contract under which commission is payable on purchase or sale,
e) the submission of used goods to the lessee based on a contract of lease with an agreed right to purchase the leased item, in which case the ownership right to the leased item shall forthwith shift from the lessor to the lessee, is a sale of used goods. 

(2) When selling works of art, collectors’ items, antiques and second-hand goods, supplied to him within the territory of the European Communities, a dealer shall be obliged to apply the special arrangements, as long as the said goods are supplied by
a) a person not identified for tax purposes either within the territory of the country or in another Member State,
b) a person identified for tax purposes within the territory of the country or in another Member State, and the supply of goods is exempt from the tax under § 42 or under the corresponding statutory provision applicable in the other Member State,
c) another dealer, who claims the tax under the special arrangements hereunder or under a law applicable in another Member State.

(3) The taxable amount in respect of sale of goods pursuant to paragraph 2 shall be a positive difference between the selling price and purchase price, less the tax. In the case of the sale of used goods in accordance with paragraph 1 letter e), the tax base shall be divided according to the first sentence aliquotly according to the sums of the individual instalments, while section 19 paragraph 3 refers to the tax obligation. 

(4) For the purposes of the paragraph 3
a) the selling price is everything that creates consideration received or should have been received form the purchasing party or a third party by the trader, including subsidies directly connected with the considerations, taxes, customs, fees and related costs (expenses), such as commission, cost of packing, transport and insurance required by the trader from the purchasing party, except for temporary items and discounts, and in the case of the sale of used goods in accordance with paragraph 1 letter e), the total sum of instalments agreed in the contract of lease shall be included in the selling price, 
b) the purchase price shall mean everything which constitutes the consideration defined in subparagraph a), paid, or to be paid by the dealer to the supplier.

(5) A dealer may also apply the special tax arrangements in respect of the supply of
a) works of art, collectors’ items and antiques imported thereby; in such cases the purchase price pursuant to paragraph 4 shall mean everything which constitutes the taxable amount in respect of importation of goods, and the tax assessed by a customs authority,
b) works of art supplied by their creator or his successor in title.

(6) If, in respect of cases pursuant to paragraph 5, a dealer decides to apply the special tax arrangements, he shall be obliged to do so for at least two calendar years.

(7) When purchasing goods pursuant to paragraph 1 from a dealer applying the special arrangements, a taxpayer may not deduct the tax attributable to the taxable amount in accordance with paragraph 3.

(8) A dealer applying the special arrangements may not deduct the tax
a) paid in respect of the importation of works of art, collectors’ items and antiques, which he imported,
b) claimed against him on supply of a work of art by the creator or his successor in title.

(9) A dealer applying the special arrangements shall be obliged to maintain separate records on selling and purchase prices of goods with a view to determining the taxable amount in accordance with paragraph 3.

(10) A dealer applying the special arrangements may not separately state the amount of tax in any document on the sale of goods in accordance with paragraph 1.

(11) A trader may decide to use the regular treatment of tax with the delivery of goods according to section 1 by application of tax from a taxable amount according to section 22 par. 1 to 4. If a dealer decides to apply the regular tax regime, he may deduct the tax
a) paid in respect of the importation of works of art, collectors’ items and antiques, which he imported,
b) claimed against him on supply of a work of art by the creator or his successor in title.

(12) A dealer may deduct the tax in accordance with paragraph 11 not earlier than in a tax period, in which a tax liability rises on supply of goods,  to which the tax to be deducted relates.

(13) The special tax arrangements shall not apply to new means of transport (§ 11(12)) supplied from the territory of the country to another Member State.

(14) Acquisition of second-hand goods, works of art, collectors’ items and antiques within the territory of the country from another Member State, where the seller is a dealer from the other Member State or an organiser of the sale by public auction from the other Member State and the said goods have been taxed under the special tax arrangements in another Member State, in which the dispatch or transport of goods started, shall not be deemed to be acquisition of goods within the territory of the country from another Member State pursuant to § 11.

(15) The provisions on distance selling of goods and exemption from the tax in respect of supply of goods to another Member State pursuant to      § 43 or § 45 shall not apply to supply of second-hand goods, works of art, collectors’ items and antiques subject to the special arrangements.
§ 67

Special Tax Scheme for Investment Gold

(1) For the purposes of this provision, investment gold shall mean
a) gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths,
b) gold coins which are of a purity equal to or greater than 900 thousandths and are minted after 1800 and are or have been legal tender in the country of origin, and are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than   80 %.

(2) The National Bank of Slovakia shall issue the list of gold coins meeting the criteria referred to in paragraph 1(b). The list shall be published in the Gazette of the National Bank of Slovakia. By 1 July of each year, the National Bank of Slovakia shall advise the European Commission of gold coins traded in the Slovak Republic.

(3) Exempt from the tax shall be supply of investment gold, acquisition of investment gold from another Member State and importation of investment gold, including investment gold represented by certificates for allocated or unallocated gold or traded on gold accounts and including gold loans and swaps, involving a right of ownership or claim in respect of investment gold, as well as transactions concerning investment gold involving futures and forward contracts leading to a transfer of right of ownership or claim in respect of investment gold. Exempt from the tax shall be services of agents who act in the name and for the account of another when they intervene in the supply of investment gold.

(4) A taxpayer who produces investment gold or transforms any gold into investment gold may decide to tax supplies of investment gold to another taxpayer. Services of agents who act in the name and for the account of another may also be taxed, as long as such services concern supplies of investment gold, which the taxpayer decided to tax.

(5) A taxpayer, who supplies investment gold exempt from the tax, may deduct the tax
a) claimed against him in respect of supply of investment gold by another taxpayer, who exercised the option to tax under paragraph 4,
b) claimed against him in respect of supply of gold other than investment gold by another taxpayer, which is subsequently transformed, either by himself or for his account, into investment gold,
c) claimed by himself in respect of acquisition of gold other than investment gold within the territory of the country from another Member State, which is subsequently transformed, either by himself or for his account, into investment gold,
d) paid on importation of gold other than investment gold, which is subsequently transformed, either by himself or for his account, into investment gold,
e) claimed against him in respect of supply of services by another taxpayer, which consisted of modification of shape, weight or purity of gold, including investment gold.

(6) A taxpayer, who produces investment gold or transforms any gold into investment gold, may deduct the tax in respect of goods and services obtained with a view to such activities.

§ 68

Special Scheme for Non-Established Persons Supplying Electronically Supplied Services

(1) For the purposes of this provision
a) a non-established person shall mean a person who does not have his seat, place of business, fixed establishment or domicile within the territory of the European Communities and is not identified for tax purposes either within the territory of the country or in another Member State,
b) electronically supplied services shall mean the services referred to in § 15(12),
c) a Member State of identification shall mean the Member State which a non-established person chooses to contact to state when he commences the supply of electronic services within the territory of the European Communities,
d) a Member State of consumption shall mean the Member State in which the supply of electronic services is deemed to take place according to    § 15(10),
e) a tax return shall mean the statement containing the information necessary to establish the amount of tax that has become chargeable in each Member State.

(2) Where a non-established person supplying electronic services to a non-taxable person, who is established or has his permanent address or usually resides within the territory of the country, decides to get identification in the territory of the country, the Bratislava I Tax Office shall issue to this non-established person a permit to apply the special scheme. The non-established person shall be obliged to apply the special scheme to all electronically supplied services within the European Communities.

(3) A non-established person shall be obliged to electronically notify the Bratislava I Tax Office of the commencement and termination of his activities or changes in his activities to the extent disqualifying him from the special tax scheme. Such a notice of commencement of activities must contain the business name, address, electronic address, including web sites, the national tax number, if any, and the statement that the person is not identified for the tax purposes within the European Communities. A non-established person must give a notice of any changes in the aforementioned data.

(4) The Bratislava I Tax Office shall assign a tax identification number to the non-established person, and shall notify him of this number by electronic means.

(5) The Bratislava I Tax Office shall withdraw the tax identification number from a non-established person, if
a) he notifies the Bratislava I Tax Office that he no longer supplies electronic services,
b) it can be assumed that his activities have ended,
c) he no longer fulfils the requirements necessary to be allowed to use the special tax scheme, or
d) he repeatedly violates the obligations under the special tax scheme.

(6) A non-established identified person shall be obliged to submit by electronic means a tax return for each calendar quarter, even if electronic services are not supplied. The tax return shall be filed within 20 days following the end of a calendar quarter to which the return refers.

(7) In his tax return, a non-established person shall be obliged to state
a) the tax identification number, and
b) the total value, less the tax, of electronically supplied services for the tax period, the amount of tax and the tax rate, broken down by Member States of consumption where tax became due, and the total value of tax.

(8) A non-established identified person shall state the data in a tax return in euros. Where a payment for electronically supplied services is made in a currency other than euros, an exchange rate ruling on the last day of a tax period, published by the European Central Bank for that day, or, if the rate is not published on that day, then the rate published on the next day shall be applied to convert such payment into euros.

(9) A non-established identified person shall be liable to pay the tax in euros within 20 days following the end of a calendar quarter.

(10) A non-established identified person shall not be entitled to deduct the tax under § 49; he shall be entitled to claim the refund of tax under § 56, whilst not having to meet the condition referred to in § 56(2c) and § 58(4).

(11) A non-established identified person shall be obliged to keep records on electronic services supplied under the special scheme, on the scope sufficient to enable the tax administration in a Member State of consumption to establish that the amount of tax in the tax return is correctly stated. A non-established identified person shall be obliged to make these records available electronically on request to the Bratislava I Tax Office and to the tax administrator in the Member State of consumption. A non-established person shall file these records for a period of ten years from the end of the year when the electronic services were supplied.

§ 69

Persons Liable for Tax Payment to the Tax Administrator

(1) A taxpayer, who supplies goods or services within the territory of the country, shall be liable to pay the tax.

(2) A taxable person with the seat, place of business, establishment or place of residence within the territory of the country, shall be obliged to pay the tax in respect of a service and goods supplied together with the installation or assembly, which are supplied to him by a foreign person from another Member State or a third country, where the place of supply of the service or goods is within the territory of the country; a taxable person shall not be liable to pay the tax, if the foreign person is the taxpayer.

(3) A taxable person shall be liable to pay the tax in respect of services referred to in § 15(8) supplied to it by a foreign person from another Member State or a third country.

(4) A taxpayer or a person registered for tax purposes pursuant to § 7 shall be liable to pay the tax in respect of services referred to in § 16 supplied by a foreign person from another Member State, if he orders this service under the tax identification number assigned thereto within       the territory of the country.

(5) If a person, who is not a taxpayer, states the tax on an invoice or another document on the sale of goods, he shall be liable to pay this tax.

(6) In the case of the acquisition of goods from another member state within the territory of the country, the person that acquired the goods            in accordance with sections 11 and 11a is obliged to pay tax.

(7) The tax in respect of a trilateral transaction in accordance with § 45 is to be paid by a person who is the second customer. 

(8) The tax in respect of importation of goods is to be paid by a person who is a debtor pursuant to customs regulations, or by the consignee, if, in the case of importation of goods, the debtor pursuant to customs regulation is a foreign person who is a holder of a single authorisation pursuant to a separate regulation28a) issued by a customs authority of another Member State, provided that the debtor will not use imported goods for the purposes of his own business activities.

(9) The payer or person registered for tax according to section 7 to whom a product is delivered according to section 13 par. 1 letters e) and f) is obliged to pay tax on the product if it is delivered by a foreign person.

(10) A taxpayer to whom goods or services are supplied within the territory of the country shall be held jointly and severally liable for the tax arising from the preceding stage as stated in an invoice, if the billing person has intentionally not paid the tax or has intentionally become unable to pay the tax, and the taxpayer was aware of that when making the contract.

§ 69a

 Tax representative at import of goods 

(1) Importer that is a foreign person and is not a taxpayer in accordance with this Act, may have a tax representative for the purpose of exercise of exemption form the tax in accordance with section 48 paragraph 3. The tax representative shall only be a payer with its seat or domicile within the territory of the country. The tax representative shall have written full powers with an officially-attested signature and a special tax identification number allocated by the Bratislava I Tax Office to represent the importer.

(2) The written authorisation in accordance with paragraph 1 shall include
a) a declaration of the donor of power about the tax representation on behalf of and on the account of the importer for the purpose of exemption from tax in accordance with section 48 paragraph 3 and the consequent supply of the goods to another member state, 
b) a declaration that the donor of power is a foreign person  and is not a taxpayer in accordance with this Act, 
c) an authorisation from the tax representative for filing the tax return and the recapitulative statement.

(3) At the request of the payer, the Bratislava I Tax Office shall issue a special certificate on assignment of a tax identification number to the tax representative, under which the tax representative shall act on behalf of the represented importer. The certificate shall be issued by the Bratislava I Tax Office no later than seven days after the day of the receipt of the application. The tax representative may act on behalf of several represented importers under this special tax identification number.

(4) The tax representative is obliged to keep records on import and the consequent supply to other member states separately for every represented importer. The records shall include the name of the represented importer and the address of its seat or domicile.

(5) The tax representative is obliged to file a tax return to the Bratislava I Tax Office for the period of a calendar quarter-year on behalf of the represented importers within 25 days after the end of the quarter-year. The tax representative is obliged to attach a list of the represented importers to the tax return as well as the sums of all the tax bases of the goods declared by it separately for every represented importer.

(6) The tax representative is obliged to file a recapitulative statement for all the represented importers in accordance with section 80 to the Bratislava I Tax Office.
(7) The tax representative holds the rights and duties of the represented person, within the scope of its acting on behalf of the represented importer regarding exemption from tax, in accordance with section 48 paragraph 3 based on the granted authorisation.

(8) If the tax representative repeatedly breaches its duties in accordance with paragraphs 4 to 6, the Bratislava I Tax Office shall revoke the special certificate on the assignment of a special tax identification number from the tax representative.

(9) If the importer that is a foreign person chooses a tax representative, it is not obliged to file an application for tax registration in accordance with section 5.

Obligations of Persons Liable for Tax Payment

§ 70

Keeping of Records

(1) A taxpayer shall be obliged to keep detailed records by individual tax periods on supplies of goods and services and on goods and services accepted; he shall keep separate records on supplies of goods and services to another Member State, on acquisition of goods from another Member State, on acceptance of goods and services from another Member State and on importation of goods. The records shall indicate the data necessary for the tax to be correctly established. For the purposes of tax deductions, a taxpayer shall keep records itemised by goods and services, which qualify for the tax deduction, do not qualify for the tax deduction, and qualify for a pro rata tax deduction. A taxpayer shall also keep records on payments received prior to the supply of goods and services and on payments made prior to the supply of goods and services.

(2) A taxpayer shall keep separate records on goods referred to in § 8(4), which are dispatched or transported from the territory of the country to another Member State, and on goods referred to in § 11(8), which are dispatched or transported into the territory of the country from another Member State.

(3) A taxpayer shall keep separate records necessary to identify movable tangible property from another Member State, which he is to work on or which he is to appraise, when effecting such work for a person identified for tax purposes in another Member State (§ 16(7)).

(4) A person registered for tax purposes in accordance with § 7 shall be obliged to keep records on the goods acquired from another Member State.

(5) A taxpayer who has the tax liability on returnable packages under § 19 (10) shall keep, for the purposes of assessing the taxable amount, separate records on the number of all returnable packages marketed along with goods within the territory of the country and on the number of all empty returnable packages returned from the market in the territory of the country.

(6) Records mentioned in paragraphs 1 to 5 shall be filed till the end of a calendar year, in which ten years will lapse from the end of the year to which they refer.

§ 71

Invoicing of Supplies of Goods and Services in the Territory of the Country

(1) On any supply of goods and services within the territory of the country for a taxable person and for a non-taxable legal entity, a taxpayer shall be obliged to draw up an invoice. The taxpayer shall also be obliged to draw up an invoice in the event that the payment is received before the goods are supplied and before the provision of a service is completed. The taxpayer shall draw up an invoice no later than within 15 days of the rise of a tax liability. If a tax obligation arises to the payer in the calendar month by receiving one or more payments and simultaneously by delivery of a product or service for which he received one or more payments, the payer may issue one invoice, within 15 days at the latest from the time that the last tax obligation related to the delivery of the product or service in that calendar month arose. The taxpayer shall not be obliged to draw up an invoice for tax purposes, if concerned are supplies of goods and services exempt from the tax under §§ 28 to 42.

(2) An invoice must contain
a) the name and address of the seat, place of business, or fixed establishment of a taxpayer who supplies the goods or services, and his tax
identification number,
b) the name and address of the seat, place of business, fixed establishment or domicile of the recipient of goods or services and his tax identification number, if any,
c) the sequential number of an invoice,
d) the date of supply of goods or services, or the date of receiving a payment as per paragraph 1, where this date can be determined and is different from the invoice issue date,
e) the invoice issue date,
f) the quantity and type of the goods supplied or the extent and type of service rendered,
g) the taxable amount, the per unit price less the tax and reductions and discounts, if these are not included in the unit price,
h) the rate of tax or indication of tax exemption,
i) the tax amount in euros.

(3) Also considered as an invoice shall be
a) an agreement on rent payments, which forms part of a lease contract, if containing the details listed in paragraph 2,
b) an agreement on payments, which forms part of a contract on supply of electricity, gas, water, heat, if covering a period of no more than
12 calendar months and containing the details listed in paragraph 2.

(4) An invoice is also considered to be
a) a ticket issued by an operator of public passenger transport that is a payer, if such a ticket contains his trade name, date of issue, and price including tax,
b) the stub section of a sticker confirming payment of the toll for using highways, motorways, and 1st-class roads in the territory of the country, which the service receiver keeps after separating the sticker, provided that the stub section of the sticker contains the trade name of the service provider and his tax identification number, sale date of the sticker, price including tax, and tax amount.

(5) If the price of goods or services, including the tax, is not more than EUR 1,659.70, also considered as an invoice shall be a document made out by an electronic cash register, which must contain the details listed in paragraph 2, except for the detail as per paragraph 2 subparagraph b) and except for the per unit price as per paragraph 2 subparagraph g).

(6) If in his invoice or another document on the sale a taxpayer states the tax amount greater than the one he is liable to pay hereunder, he shall be liable to pay this higher amount of tax.

(7) If a taxpayer applies the special arrangements in accordance with §§ 65 or 66, he must state the reference to such arrangements in his invoice, reference to Article 306 or 313 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended by Council Directive 2006/138/EC of 19 December 2006, or information that he applies the special arrangement.

(8) In the case of distance selling, a taxpayer shall be obliged to draw up for the customer an invoice giving the details listed in paragraph 2. The taxpayer shall be obliged to draw up such an invoice also in cases where a payment is received, either in full or in part, prior to the supply of goods. The taxpayer shall draw up the invoice no later than within 15 days of the rise of a tax liability.

(9) If the goods are supplied in accordance with section 8 paragraph 3 and services are rendered in accordance with section 9 paragraphs 2 and 3, the taxpayer is obliged to issue a document within 15 days after the tax obligation was created. The document shall include the appropriate prerequisites in accordance with paragraph 2 and it is considered an invoice for the purposes of this Act. A taxpayer who has the tax liability under § 19 (10) is obliged, within 15 days from the origin of tax liability, to issue a certificate of use, which must include the requisites in accordance with paragraph 2(a), (e), (g), (h) and (i); this certificate is deemed to be an invoice.

§ 72

Invoicing of Supplies of Goods to Other Member States

(1) On supply of goods from the territory of the country to another Member State to a person identified for tax purposes in the other Member State, a taxpayer shall be obliged to draw up an invoice. The taxpayer shall be obliged to draw up an invoice also in cases where a payment is received prior to the supply of goods. The taxpayer shall draw up the invoice no later than within 15 days of supplying the goods or receiving the payment.

(2) An invoice must contain
a) the name and address of the seat, place of business, or fixed establishment of a taxpayer who supplies the goods, and his tax identification number,
b) the name and address of the seat, place of business, or fixed establishment of the acquirer of goods, and the tax identification number, under which he orders the goods,
c) the sequential number of an invoice,
d) the date of supply of goods, or the date of receiving a payment as per paragraph 1, where this date can be determined and is different from
the invoice issue date,
e) the invoice issue date,
f) the quantity and type of the goods supplied,
g) the price of goods, the per unit price less the tax and reductions and discounts, if these are not included in the unit price,
h) reference to § 42 or § 43, reference to Article 136 or 138 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended by Council Directive 2006/138/EC of 19 December 2006, or information that the supply of goods is exempt from VAT.

(3) On supply of goods from the territory of the country to another Member State under § 8(4), a taxpayer shall be obliged to draw up forthwith
a document on the relocation of goods. The document must contain, where appropriate, the requisites in accordance with paragraph 2 and shall be treated as an invoice for the purposes of this Act.

(4) Any person, who supplies a new means of transport from the territory of the country to another Member State, shall be obliged to draw up an invoice no later than within 15 days of supplying the new means of transport or of the day of receiving the payment therefore, where the payment is received prior to the supply of the new means of transport. Such an invoice must contain, where appropriate, the requisites as per paragraph 2 and the data about the supplied new means of transport in accordance with § 11(12).

§ 73

Invoicing of Supplies of Services to Other Member States

(1) On supply of a service giving rise to a liability to pay the tax to the customer in another Member State, a taxpayer shall be obliged to draw up an invoice. The taxpayer shall also be obliged to draw up an invoice in the event that the payment is received before the provision of such service is completed. The taxpayer shall draw up the invoice no later than within 15 days of supplying the service or receiving the payment.

(2) An invoice must contain
a) the name and address of the seat, place of business, or fixed establishment of a taxpayer who supplies the goods, and his tax identification number,
b) the name and address of the seat, place of business, or fixed establishment of the recipient of a service, and the tax identification number, under which he orders this service,
c) the invoice sequential number,
d) the date of supply of such service, or the date of receiving a payment as per paragraph 1, where this date can be determined and is different from the invoice issue date,
e) the invoice issue date,
f) the scope and type of a service supplied,
g) the price of service,
h) reference to Articles 193 to 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended by Council Directive 2006/138/EC of 19 December 2006, or information that the person liable for payment of VAT is the person to whom the
service is supplied.

§ 74

Invoicing of Acquisition of Goods from Other Member States and Receipt of Service from Abroad

A person liable to pay the tax on acquisition of goods within the territory of the country from another Member State (§ 69(6)) or on receipt of services or goods supplied together with installation or assembly from abroad (§ 69(2 to 4)) must hold an invoice from the supplier. In the invoice, a person liable to pay the tax may add the price less the tax converted to euros, the rate of tax or tax exemption, and the amount of tax in euros.

§ 75

Drawing up Invoices

(1) The payer may issue an aggregate invoice for several separate deliveries of a product or service or for several payments received before delivery of the product or service, which may cover maximum the period of a month; the payer will issue the invoice within 15 days after the end
of the calendar month at the latest.

(2) A taxpayer may also have an invoice to be drawn up by another person, whereas the invoice must be drawn up in the name and for the account of a taxpayer who supplies the goods and services.

(3) An invoice in the name and for the account of a taxpayer who supplies the goods or service may also be drawn up by his customer under the precondition that a written contract on invoicing is made between the taxpayer and the customer, which must contain the conditions to be met in order for the invoices drawn up by the customer to be accepted by the supplier.

(4) The responsibility for the correctness of data in the invoices and timeliness of their making shall rest with a taxpayer who supplies the goods
or service, even if the invoice is made out through another person or by the customer.

(5) Where an invoice is drawn up or received in a foreign language, a taxpayer shall be obliged to arrange for its translation into the Slovak language on request from a tax office.

(6) An invoice may be drawn up in writing, or, subject to the customer’s consent, by electronic means. Reliability of the origin and undamaged state of the content of an invoice issued electronically must be guaranteed by electronic signature according to a specific regulation.29) 

(7) Any document amending the original invoice and expressly and unambiguously referring to it, shall be deemed to be the invoice. In addition to the prescribed data, such a document must also contain the sequential number of the original invoice. Also a summary invoice, drawn up in accordance with paragraph 1, may constitute a document amending an original invoice.

§ 76

Filing of Invoices and Other Documents

(1) A taxpayer shall be obliged to file copies of invoices, made out by himself or by the customer or another person on his behalf, the originals of all incoming invoices and invoices as per § 71(9) and § 72(3) for a period of ten years following the year to which they refer.

(2) Also a taxable person who is not a taxpayer and a legal entity who is not a taxable person shall be obliged to file incoming invoices for a period of ten years following the year to which they refer.

(3) Any person, who sells a new means of transport to another Member State, and any person who purchases a new means of transport from another Member State, shall be obliged to file the invoice on the sale or purchase of the new means of transport for a period of ten years following the year of sale or purchase.

(4) In filing the invoices, persons referred to in paragraphs 1 to 3 must ensure the authenticity of their origin, integrity of their content and their legibility over the entire period of their filing.

(5) Invoices issued by electronic means must be legible over the course of a filing period and they may not be modified.

(6) A taxpayer shall be obliged to file import and export documents certified by customs authorities till the end of a calendar year, in which ten years will lapse from the end of the year to which they refer.

§ 77

Tax Period

(1) A tax period for a taxpayer shall be a calendar month, unless provided otherwise hereunder.

(2) If a taxpayer reaches a turnover of less than EUR 331,939.19 in the previous calendar year, the tax period shall be a calendar quarter.

(3) If, in the previous calendar year, a taxpayer does not reach the turnover and in the calendar year in which he becomes the taxpayer he is expected to reach a turnover of less than EUR 331,939.19, a tax period shall be a calendar quarter. Taxpayers, who commonly pursue the business under a contract of association, shall include in this turnover their own turnovers and the turnover from their common business.

(4) A taxpayer referred to in paragraphs 2 or 3 may choose a calendar month as his tax period, whilst notifying a tax office thereof. A taxpayer may effect a change of the tax period from the first month following the lapse of a calendar quarter, and the tax period so chosen shall then apply till the end of the calendar year.

(5) If a bankruptcy petition is finally granted in respect of a taxpayer, or if a taxpayer is granted composition or if his placement under receivership is confirmed, the taxpayer’s ongoing tax period shall end on the day preceding the announcement of bankruptcy, or on the day preceding the granting of composition. The next tax period for the taxpayer shall start on the day of the final grant of a bankruptcy petition or on the day of granting the composition or on the day of confirming his placement under receivership, and shall end on the last day of a calendar month, in which the bankruptcy petition is finally granted or composition is permitted. Following the end of a tax period referred to in second sentence, the tax period of such a taxpayer shall be a calendar month. Where concerned is a taxpayer who is granted composition, the tax period shall be a calendar month till the end of the calendar year of granting the composition, and the tax period for the next calendar year shall be determined in accordance with paragraphs 1 to 4.

(6) On the day when the bankruptcy is cancelled, the ongoing tax period of a taxpayer shall terminate. The next tax period for the taxpayer shall start on the day following the cancellation of bankruptcy and end on the last day of the calendar month, in which the bankruptcy is cancelled. Following the end of a tax period referred to in the second sentence, a tax period for such taxpayer shall be a calendar month, up until the end of the calendar month, in which the bankruptcy is cancelled, and a tax period for the next calendar year shall be determined in accordance with paragraphs 1 to 4.

§ 78

Tax Return and Tax Due Date

(1) Within 25 days of the end of a tax period, a taxpayer shall be obliged to file a tax return, and to pay the due tax within the same time limit. A taxpayer registered for tax purposes under §§ 5 and 6 shall not be obliged to file a tax return, if he has not incurred a tax liability or accrued the right of deduction in the tax period in question, except for a taxpayer who is obliged to make advanced tax payments pursuant to § 78a, and except for a taxpayer who, during the tax period, supplied goods exempt from the tax under § 43 or under § 47, or supplied goods under § 45.

(2) For the purposes of this Act, a due tax shall mean a positive difference between the total amount of tax for the given tax period, except for the tax on importation of goods, and the total amount of deductible tax for the given tax period.

(3) If a person, who is not a taxpayer, incurs a liability to pay the tax (§ 69), such a person shall be obliged to file a tax return within 25 days of the end of a calendar month, in which the tax liability is incurred, and to pay the tax within the same time limit, save as exemptions according to paragraph 4. 

(4) On acquisition of a new means of transport from another Member State, a person who is not registered for tax purposes under §§ 4 to 7 shall be obliged to file a tax return within seven days of such acquisition and to pay the tax within the same time limit.

(5) Any person, who incidentally acquires a new means of transport from another Member State, shall be obliged, at request from a tax office, to also attach to his tax return a certified copy of a document on such purchase and to furnish additional information necessary to correctly establish the tax.

(6) A person who is not a taxpayer and who incidentally supplies a new means of transport to another Member State, shall claim the tax deduction in his tax return. A tax office shall refund the claimed deduction within 30 days of filing the tax return.

(7) In his tax return, any person obliged to file a tax return shall state all the data necessary to calculate the total tax and the total deductible tax, including the total value of goods and services attributable to the total tax and to the tax deduction, as well as the total value of goods and services exempt from the tax. The value of goods and services exempt from the tax shall be stated in a tax return for a tax period, in which the goods or service are supplied. The data in a tax return shall be rounded down to the nearest euro cent up to EUR 0.005 and rounded up starting from     EUR 0.005.

(8) The provision of paragraphs 2 to 7 shall not apply to the filing of a tax return under the special arrangements as per § 68.

§ 78a  Advanced Tax Payments for the Sale of Goods at Market Place

(1) A foreign person who is a taxpayer is obliged to make advanced payments on tax payable for a respective tax period pertaining to the goods sold at a market place.29a) The advanced payment represents 50% of the tax pertaining to the quantity of goods intended for sale at a market place during the respective tax period, not less than EUR 165.97. The advanced tax payment is calculated on the basis of anticipated sales price of goods. 

(2) The advanced tax payment pursuant to paragraph 1 is due not later than on the last working day preceding the day on which the taxpayer starts, for the first time in the respective tax period, selling the goods at a market place.

(3) The taxpayer who has made the advanced tax payment shall adjust his tax liability or excess deduction in the respective tax period by the amount of the advanced tax payment made.

§ 79

Excess Deduction

(1) If, during a tax period, a taxpayer becomes entitled to an excess deduction, he shall deduct this excess amount from the due tax in the next tax period. If the taxpayer cannot deduct excessive deduction from its own tax obligation in the following taxation period, the tax office shall return the non-deducted excessive deduction or its non-deducted part no later than 30 days after filing the tax return for the taxation period following the taxation period, in which the excessive deduction was created, or 30 days after the expiration of the period for filing the tax return if the taxpayer is not obliged to file the tax return (section 78 paragraph 1) for the taxation period following the taxation period, in which the excessive deduction was created. For the purposes of this Act, an excess deduction shall mean a positive difference between the total amount of deductible tax for the given tax period and the total amount of tax for the given tax period, except for the tax on importation of goods.

(2) If, within the time limit for refunding the excess deduction as per paragraph 1, a tax office initiates an audit to establish the eligibility of a claimed refund of the excess deduction, the tax office shall refund the excess deduction within a period of ten days of the completion of such an audit. If a taxpayer does not enable such an audit to be performed within the time limit for the refund of an excess deduction under paragraph 1, a tax office shall refund the excess deduction within ten days of the completion of an audit.

§ 80

Recapitulative Statement

(1) A taxpayer, who supplies goods exempt from the tax (§ 43) from the territory of the country to another Member State to a person identified for tax purposes in another Member State or supplies goods under § 8(4), shall be obliged to file a recapitulative statement for a calendar quarter within 25 days following the end of the calendar quarter.

(2) A recapitulative statement referred to in paragraph 1 must also be filed by a taxpayer who is the first customer in the case of a trilateral transaction (§ 45), as long as he takes part in such a trilateral transaction in the given calendar quarter.

(3) In the recapitulative statement, a taxpayer shall be obliged to state the goods exempt from the tax, and supplied from the territory of the country to other Member States for a calendar quarter.

(4) In the recapitulative statement, a taxpayer shall be obliged to state his tax identification number allocated thereto in the country, the acquirer’s identification number, under which the goods are supplied to him, and the total value of the goods supplied, separately for each of the acquirers. On supply of goods under § 8(4), a taxpayer shall be obliged to state in the recapitulative statement his tax identification number allocated thereto in the country, the tax identification number allocated to him in a Member State, in which the dispatch or transport of goods ends, and the value corresponding with the taxable amount determined in accordance with § 22(6). In the case of a trilateral transaction, the first customer shall be obliged to state in the recapitulative statement his own tax identification number, under which he acquires and subsequently supplies the goods, the second customer’s tax identification number allocated to him in a Member State, in which the dispatch or transport of goods ends, and the total value of the goods supplied, stated separately for each acquirer. The data in the recapitulative statement shall be given in euros and rounded down to the whole euro up to EUR 0.5 and rounded up to the whole euro starting from EUR 0.5.

(5) When correcting the taxable amount in accordance with § 25, in the recapitulative statement a taxpayer shall state the amount of correction made to the taxable amount, namely for the calendar quarter in which the acquirer of goods is notified of such a correction of the taxable amount.

(6) If a taxpayer finds out that the data given in the recapitulative statement is incomplete or incorrect, he shall file a corrective recapitulative statement. The taxpayer may file the corrective recapitulative statement before the deadline for filing such a recapitulative statement lapses. If, after expiry of the period for submitting a summary report, the payer finds out that data in the summary report is incomplete or incorrect, he will submit an additional summary report, containing only additional or corrected data.

(7) A recapitulative statement shall be filed on a print form, the specimen of which shall be set out in a decree to be issued by the Ministry of Finance of the Slovak Republic, and promulgated in the Collection of Laws of the Slovak Republic through the publication of its full version.

(8) A taxpayer may also file the recapitulative statement by electronic means. The recapitulative statement filed by electronic means must contain safeguarded electronic signature in accordance with a separate regulation.29) The recapitulative statement filed by electronic means does not have to include a safeguarded electronic signature if the taxpayer concludes a written agreement with the tax office, which includes above all the prerequisites of electronic delivery, the method of verification of filing by electronic means and the means of proving delivery and, if the payer has notified the means of proving of delivery to the tax office in writing, and if the taxpayer has notified the tax office in writing of the data necessary for delivery on the form according to the specimen issued on the internet page of the Tax Directorate of the Slovak Republic.

Deregistration

§ 81

(1) A taxpayer registered under § 4 may apply for his tax register entry to be deleted not earlier than on the lapse of one year of the day of his becoming the taxpayer, provided that his turnover has not reached the amount of EUR 35,000 for a period of the previous 12 consecutive calendar months. Taxpayers, who jointly pursue business under a contract of association, shall include in this turnover their own turnovers and the turnover from their common business.

(2) A taxpayer may apply for deregistration, when he terminates activities subject to the tax within the territory of the country.

(3) A taxpayer registered under § 6 may apply for deregistration, if the total value of goods supplied in the current calendar year, excluding the tax, does not reach EUR 35,000, and concurrently the value of goods supplied in the previous calendar year, excluding the tax, did not reach           EUR 35,000, provided that he does not carry on any other activities but distance selling within the territory of the country.

(4) The tax office cancels the tax registration
a) based on the application of a taxpayer in accordance with paragraphs 1 to 3 if it finds out that the conditions for the cancellation of registration are met, 
b) if there are no reasons for registration.

(5) On deregistration, a tax office shall determine the last tax period for the taxpayer. Following the end of the last tax period, a taxpayer shall no longer be a taxpayer and the validity of his tax registration certificate and tax registration number shall expire. Within ten days of the end of the last tax period, a taxpayer shall be obliged to return his tax registration certificate to the tax office. 

(6) In the last tax period, a taxpayer shall incur a tax liability in respect of the property, on the acquisition or self-generation of which the tax was either fully or partly deducted to his benefit, and in respect of the property he acquired subject to tax exemption (§ 10(1)) and on the acquisition or self-generation of which the tax was deducted, either in full or in part, to the benefit of the predecessor owner. The tax shall be calculated from the net book value of such property established in accordance with a separate regulation30) as of the end of the last tax period, and from the price of inventories established in accordance with a separate regulation31) as of the end of the last tax period. In calculating the tax to be transferred,         a taxpayer who is not an accounting entity shall apply the same procedure as is applied by a taxpayer who is an accounting entity.

(7) Where a taxpayer deducted a proportion of the tax in accordance with § 50 or made an adjustment of the tax deduction in accordance with § 54, he shall take this into consideration when calculating the tax on property as per paragraph 6. The rate of tax applicable at the time when the tax liability originated shall be used to calculate the tax in accordance with paragraph 6.

(8) A tax liability referred to in paragraph 6 shall not arise when a taxpayer is wound up without liquidation, and his legal successor is a taxpayer   or becomes such pursuant to § 4(6).

(9) Where a taxpayer corrects the taxable amount or changes the amount of tax in respect of goods or services supplied by him to a person who   is no longer a taxpayer, such a person shall be obliged to transfer back to a tax office the tax deduction or its proportion attributable to the correction made to the taxable amount, provided that such tax amount has not been included in the tax liability in accordance with paragraph 6.   He shall transfer back the tax deduction or its proportion within ten days of the day of drawing up the invoice.

§ 82

(1) A person registered under § 7 may apply for deregistration, if the total value of goods, excluding the tax, acquired within the territory of the country from another Member State in the current calendar year does not reach EUR 13,941.45, and the total value of goods, excluding the tax, acquired within the territory of the country from another Member State in the previous calendar year did not reach EUR 13,941.45.

(2) A tax office shall delete the tax register entry on request from a person in accordance with paragraph 1 on establishing his eligibility for such deregistration. Through the deregistration, the validity of the tax registration certificate and the tax registration number shall cease. Within ten days of deregistration, the person concerned shall be obliged to return the tax registration certificate to the tax office.
§ 83

(1) No later than within 15 days of the taxpayer’s death, a natural person who continues to pursue the former’s business of a sole trader32) after his death (hereinafter „the successor sole trader“) shall request that the competent tax office of the testator adds a new entry in the records on the ceased taxpayer, giving the first name, surname and domicile of the successor sole trader. The tax registration certificate, including the supplement, shall be valid till the end of a tax period, in which the inheritance proceedings are completed.

(2) During a period from the testator’s death till the completion of the inheritance proceedings, the successor sole trader shall be deemed to be the taxpayer. In invoices drawn up till the end of its last tax period, the successor sole trader shall state his first name, surname and domicile, with the exception of invoices as per § 71(5). The successor sole trader’s last tax period shall be a tax period, in which the inheritance proceedings are completed. In respect of a tax return for the last tax period, the successor sole trader shall incur a tax liability under § 81, whilst in calculating the tax he shall draw upon the price of property established as of the day of termination of inheritance proceedings. The tax liability shall not rise in respect of property settled to a heir who will continue to pursue the business of a sole trader and who is a taxpayer or who applies for registration for tax purposes immediately after the completion of the inheritance proceedings. The tax office shall register this heir as a taxpayer as of the day of inheritance by him of the property.

(3) If, on the taxpayer’s death, the business is discontinued, a tax return shall be filed by his legal successor or a representative appointed by the tax office. In respect of a tax return for the last tax period, which is identical with a tax period in which a taxpayer ceased, the legal successor shall incur a tax liability under § 81. On the lapse of the last tax period, the validity of the tax registration certificate and the tax registration number shall cease.

§ 84

The tax administration shall be governed by the provisions of a separate regulation,33) unless provided otherwise hereunder. In respect of importation of goods, the tax administration shall be executed by customs authorities and it shall abide by customs regulations, unless provided otherwise hereunder.

Transitional and Concluding Provisions

§ 85

(1) Any period or time limit, which started to lapse before the effective date of this Act, shall be taken to be governed by the hitherto legislation,     up until the time it lapses.

(2) The registration of taxpayers effected under the hitherto legislation shall be deemed to be the registration for tax purposes effected in accordance with § 4 hereof.

(3) If, on transfer or assignment of immovable property or a part thereof, which is transferred to the acquirer for use by or on 30 April 2004, no tax liability arises by and on 30 April 2004, the rise of a tax liability shall be established in accordance with the hitherto legislation.

(4) On repeated or partial supply of goods or services, in respect of which no tax liability arises by or on 30 April 2004, the rise of a tax liability shall be established in accordance with § 19 (3 and 4) hereof.

(5) Where the taxable amount in respect of a taxable transaction is corrected by or on 31 December 2003, the rate of tax applicable at the rise      of the tax liability in respect of the original taxable transaction shall be applied.

(6) The deduction of tax, which relates to taxable transactions effected by or on 30 April 2004 and which relates to goods imported by or on
30 April 2004, shall abide by the hitherto legislation, save as the deduction of tax attributable to property, which a taxpayer may deduct on his registration for tax purposes.

(7) In making preliminary tax deductions in accordance with § 50 hereof for tax periods of 2004, a taxpayer shall apply the coefficient calculated    in accordance with the hitherto legislation.

(8) The capital goods as per § 54, in respect of which a taxpayer made tax deductions following 31 December 2002, shall be subject to tax deduction arrangements hereunder, save as paragraph 9.

(9) Where a taxpayer was obliged to adjust the tax deducted in respect of capital goods because of a changed use of such goods in 2003, he shall apply the hitherto legislation when making other eventual changes in the purpose of use of these goods.

(10) Any applications for deregistration filed prior to the effective date hereof, a decision on which was not made by the tax office by or on             30 April 2004, shall be reviewed in accordance with § 81 hereof.

(11) On the basis of an inventory count of pharmaceuticals and therapeutical aids, a pharmacy or therapeutical aid outlet may deduct the tax        on such inventories that under the hitherto legislation did not qualify for such deduction; it may deduct the tax on such inventories according to     an inventory count made as of 30 April 2004.

(12) A taxpayer, whose tax period is a calendar quarter, shall be obliged to separately submit a tax return modelled on a specimen stipulated hereunder for the last two months of the second calendar quarter of 2004; the taxpayer must file the tax return for the first month of the second calendar quarter of 2004 by 25 July 2004 in accordance with a specimen tax return applicable as of 30 April 2004.

(13) Any excess deductions in respect of tax periods until 31 December 2003 shall abide by § 23 of Act of the National Council of the Slovak Republic No. 289/1995 Z. z. on Value Added Tax, as amended by legislation in force until 31 December 2003.
(14) A tax office shall refund the tax in respect of foreign aid projects under the hitherto legislation, provided that an application for the tax refund   is filed with the tax office by or on 30 April 2004.

(15) Where as of 30 April 2004 goods are situated within the territory of the country and on their entry into the country they are declared to the customs office and have the status of temporarily warehoused goods or are placed under free customs zone or free customs warehouse arrangements or released under the customs warehouse procedures, inward processing procedures, temporary importation procedures, all this subject to full exemption from import duty, and such state of affairs continues till 1 May 2004, such goods shall abide by the hitherto legislation until the time when the temporary warehousing or other designation approved by customs authorities is terminated.

(16) Any goods, released under the common transit regime34) or another customs transit arrangements and such a regime prevails on 1 May 2004, shall abide by the hitherto legislation until the time this customs regime is terminated.

(17) Treated as importation of goods subject to tax shall be
a) the exclusion of goods, including an illegitimate exclusion from the temporary importation regime, under which the goods were released by or on 30 April 2004 subject to the conditions referred to in paragraph 15, if such goods were in free circulation in a country which was a Member State as of 30 April 2004 or becomes a Member State on 1 May 2004,
b) the exclusion of goods, including an illegitimate exclusion from the temporary warehousing regime, from their placement under customs arrangements referred to in paragraph 15, under which the goods were released and placed by or on 30 April 2004 subject to the conditions referred to in paragraph 15, if such goods were in free circulation in a country which was a Member State as of 30 April 2004 or becomes               a Member State on 1 May 2004,
c) the termination of a regime as per paragraph 16 or violation of the conditions laid on such regime by paragraph 16, which commenced on or by 30 April 2004 subject to the conditions as per paragraph 16, if such goods were in free circulation in a country which was a Member State as of    30 April 2004 or becomes a Member State on 1 May 2004, save as cases where it is proven that the goods have not been supplied for consideration by a person who is a taxable person under the law of the country in question.

(18) Where goods are exported from a country which was a Member State as of 30 April 2004 or becomes a Member State on 1 May 2004 by or  on 30 April 2004, and a person, to whom such goods are supplied, uses these goods following 30 April 2004, such a use of these goods shall be treated as importation of goods subject to the tax, provided that
a) the supply of these goods is exempt from the tax under the law of a country from which the goods are exported, and
b) by or on 30 April 2004, the goods are not imported into the territory of the country under the hitherto legislation.

(19) The goods referred to in paragraphs 17 and 18 shall not be subject to the tax, provided that
a) the goods are dispatched or transported to the territory of third countries,
b) the goods as per paragraph 17 subparagraph a) are re-dispatched or re-transported to a Member State, from which they were exported, namely to the person who exported them, except for means of transport, or
c) the goods as per paragraph 17 subparagraph a) shall be a means of transport, which is acquired or imported by or on 30 April 2004 in accordance with the taxation conditions in force in the domestic market of a country which was a Member State as of 30 April 2004 or becomes     a Member State on 1 May 2004, and on its exportation is not exempt from the tax, and the tax attributable to this means of transport is not refunded; this condition shall be deemed to be met where the means of transport is used for the first time before 1 May 1996 or where the amount of tax on its importation is negligible.

(20) Goods released by the customs office of exportation under the exportation customs regime by or on 30 April 2004 that do not leave the territory of the country by or on that day, shall be treated as goods exported under § 37 of the hitherto legislation, provided that the goods left the territory of the country for a country which was a Member State as of 30 April 2004 or becomes a Member State on 1 May 2004, and the exit of these goods is proven by a taxpayer by the following documents instead of the customs authorities’ confirmation:
a) a transport document or another document of dispatch giving the place of destination, where the transport of goods is arranged by the supplier or the customer via another person,
b) a confirmation of the acceptance of these goods by the customer or a person authorised thereby, where the transport is effected by the supplier,
c) a declaration of the customer, or a person authorised thereby, that they have transported the goods, where the transport of these goods is effected by the customer.

§ 85a  Temporary provisions on amendments effective from 1 January 2005

(1) The provisions of section 11a can also be exercised if a foreign person is a payer in accordance with this Act as of January 1, 2005 only due to the acquisition of goods from another member state within the territory of the country and its consequent supply in accordance with section 11 paragraph 8. The supply of goods stored for the taxpayer as on December 31, 2004 is governed by the original regulation.

(2) A foreign person shall ask for cancellation of tax registration in accordance with paragraph 1 no later than until filing a tax return for the taxation period, in which the last tax liability occurred.

(3) The special modification of tax application in accordance with section 66 does not refer to the lease of a used passenger car based on               a contract of lease, if the trader has already deducted the tax by December 31, 2004 when purchasing the car.

§ 85b

(1) The Head of the Delegation of the European Commission in the Slovak Republic is entitled to a refund of the tax paid within prices for goods and services for his/her own consumption during the period from May 1st, 2004 to June 30th, 2005 under the conditions and within the scope of title of the Head of the Diplomatic Mission for refund of the tax in accordance with section 61.

(2) Members of the administrative and technical personnel of the Delegation of the European Commission in the Slovak Republic, who are not citizens of the Slovak Republic and are not permanently domiciled within the territory of the Slovak Republic, are entitled to a refund of the tax paid within prices for goods and services for their own consumption during the period from May 1st, 2004 to June 30th, 2005 under the conditions and within the scope of titles of members of the administrative and technical personnel of the diplomatic mission for refund of tax in accordance with section 61.

(3) Section 62 applies to the filing of claims for refunds of tax to persons in accordance with paragraphs 1 and 2.

§ 85c  Temporary provisions on amendments effective from 1 January 2006

(1) If goods are acquired in the territory of the country from another Member State according to section 20 par. 1, a tax liability does not arise provided that a tax liability arose according to section 20 par. 4 of the regulation valid so far.
 
(2) If a document about correction of a taxable amount when acquiring a goods in the territory of the country from another Member State               or on delivery of a goods or service, where the acquirer of the goods of the receiver of the service is liable for payment of tax, is issued by             31 December 2005 inclusive, and the acquirer of the goods or the receiver of the service received the document after 31 December 2005,            the difference between the original taxable amount and the corrected taxable amount and the difference between the original tax and the corrected tax will be specified in the tax return for the tax period in which he received the document about correction of the taxable amount.
 
(3) For a goods released to the temporary importation arrangements with partial exemption from import duty by 31 December 2005 inclusive, partial exemption from tax according to the regulation valid so far will be applied.

§ 85d  Temporary provisions on amendments effective from 1 January 2008

(1) If, based on a lease agreement under which the ownership title to the subject-matter of the lease agreement is acquired not later than upon the payment of the last instalment [§ 8(1)(c)], the goods were handed over to the lessee prior to 31 December 2007 inclusive, and the lease had been taxed as the supply of service, the provisions of the existing regulation shall apply until the expiration of the lease. 

(2) A taxpayer, who is the first one to market refundable packages along with goods within the territory of the country, is entitled to deduct the tax on refundable packages he keeps in stock as at 31 December 2007 pursuant to an inventory count carried out in compliance with a separate regulation35), or pursuant to a physical count carried out as at 31 December 2007, provided that the taxpayer’s accounting period is identical with    a financial year. The taxpayer may apply the tax deduction referred to in the foregoing sentence if he has an invoice confirming the supply of refundable packages in respect of which he could not apply the tax deduction under § 49(7)(d) of the existing regulation.

(3) The taxpayer may apply the procedure under § 65(10) of the Act as in force until 31 December 2007 towards a taxable person who is not          a taxpayer under this Act until 31 December 2008 at the latest.

§ 85e  Temporary provisions on amendments effective from 1 January 2009

(1) Where taxable persons reached as at 31 December 2008 the turnover pursuant to § 4(1) or (2) of the Act as in force until 31 December 2008,  they shall be obliged to file with a tax office the tax registration application by or on 20 January 2009.

(2) The turnover for calendar months of the year 2008 shall be included in the turnover specified in § 4 and § 81(1) of the Act as in force from         1 January 2009. The turnover for calendar months of the year 2008 in Slovak crowns shall be converted to the euro at the conversion rate.

(3) Where the taxable amount shall be corrected pursuant to § 25 after 31 December 2008 and shall relate to taxable transaction for which the tax became due no later than on 31 December 2008 and the payment was charged in euros, the exchange rate used at the time that the tax liability arose will be applied when correcting the taxable amount and the tax.

(4) Where the taxable amount shall be corrected pursuant to § 25 after 31 December 2008 and shall relate to taxable transaction for which the tax became due no later than on 31 December 2008 and the payment was charged in a currency other than in Slovak crowns or in euros, the conversion rate will be applied when converting Slovak crowns into euros.

(5) Where the taxable amount shall be corrected pursuant to § 25 after 31 December 2008 with a resultant decrease in the tax and shall relate to taxable transaction for which the tax became due no later than on 31 December 2008 and the payment was charged in Slovak crowns, the tax shall be corrected to a maximum of the amount of the declared original tax converted at the conversion rate.

(6) The financial threshold relating to the refund of a tax pursuant to § 57(1) of the Act as in force until 31 December 2008 shall be applied to a tax refund for a period, which will lapse no later than on 31 December 2008.

(7) The financial threshold relating to the refund of a tax pursuant to § 59(3)(a) of the Act as in force until 31 December 2008 shall be applied to the      refund of tax paid as part of the price of goods purchased no later than on 31 December 2008.

(8) On an invoice issued following 1 January 2009 and related to taxable transaction for which the tax became due before 1 January 2009 and the payment was charged in Slovak crowns, the details showing the taxable amount and the amount of tax shall be mentioned in euros and also in Slovak crowns. 

§ 86

This Act is to transpose legal acts of the European Communities and the European Union listed in Annex 6.

§ 87

The following shall be hereby repealed:

1. Act of the National Council of the Slovak Republic No. 289/1995 Coll. on Value Added Tax, as amended by Act of the National Council              of the Slovak Republic No. 200/1996 Coll., Act of the National Council of the Slovak Republic No. 386/1996 Coll., Act No. 371/1997 Coll.,            Act No. 60/1999 Coll., Act No. 153/1999 Coll., Act No. 342/1999 Coll., Act No. 246/2000 Coll., Act No. 524/2001 Coll., Act No. 555/2001 Coll.,      Act No. 511/2002 Coll., Act No. 637/2002 Coll., Act No. 144/2003 Coll. and Act No. 255/2003 Coll.,

2. Decree of the Ministry of Finance of the Slovak Republic No. 93/1996 Coll. on the scope and method for refunding the value added tax              to persons from other countries, who enjoy the privileges under international treaties, as amended by Decree No. 174/1998Z. z., Decree             No. 281/2000 Coll. and Decree No. 424/2001 Coll.,

3. Decree of the Ministry of Finance of the Slovak Republic No. 94/1996 Coll. on the scope and method for refunding the value added tax, which arises from international treaties in respect of foreign aid projects.

§ 88

This Act became effective on the day when the Treaty of accession of the Slovak Republic to the European Union came into force (May 1st, 2004).

Act No. 350/2004 Coll. amending Act No. 455/1991 Coll. on Sole Trading (the Trading Act) as amended and on amendments to certain acts became effective on the fifteenth day after its publication in the Collection of Laws of the Slovak Republic (July 1st, 2004). 

Act No. 651/2004 Coll. amending Act No. 222/2004 Coll. on Value Added Tax as amended by Act No. 350/2004 Coll. became effective on
1 January 2005.

Act No. 340/2005 Coll. on Brokerage of Insurance and Brokerage of Re-insurance and on amendments to certain acts became effective on               1 September 2005.

Act No. 523/2005 Coll. amending Act No. 222/2004 Coll. on Value Added Tax as amended became effective on 1 January 2006.

Act No. 656/2006 Coll. amending Act No. 222/2004 Coll. on Value Added Tax as amended became effective on 1 January 2007.

Act No. 215/2007 Coll. amending Act of the Slovak National Council No. 511/1992 Coll. on Tax and Fees Management and on Changes to the System of Local Financial Authorities as amended and on amendments to certain acts became effective on 1 September 2007, except for Article I (11) § 14c and Article IV, that became effective on 1 October 2007.

Act No. 593/2007 Coll. amending Act No. 222/2004 Coll. on Value Added Tax as amended became effective on 1 January 2008.

Act No. 378/2008 Coll. amending Act No. 106/2004 Coll. on the Excise Duty on Tobacco Products as amended and on amendments to certain acts became effective on 1 December 2008, except for Article I (2), (3), (4), (7) and (8) that became effective on 1 February 2009.  

FOOTNOTES:
1) For example, Act No. 36/1967 Coll. on Court Experts and Interpreters, as amended by Act No. 238/2000 Coll., Act of the National Council of the Slovak Republic No. 233/1995 Coll. on Court Executors and Executions (the Rules of Execution) and on the Amendment of Other Laws, as amended, Act of the Slovak National Council No. 323/1992 Coll. on Notaries Public and Notarial Activities (the Notarial Procedures), as amended, Act No. 237/1991 Coll. on Patent Agents, as amended by Act of the National Council of the Slovak Republic No. 90/1993 Coll., Act of the Slovak National Council No. 10/1992 Coll. on Private Veterinaries and on the Chamber of Veterinaries of the Slovak Republic, as amended by Act No. 337/1998 Coll.
2) Act of the National Council of the Slovak Republic No. 82/1994 Coll. on State Material Reserves, as amended.
3) For example, § 829 of the Civil Code.
4) §§ 476 to 488 of the Commercial Code.
5) For example, Act No. 128/2002 Coll. on State Surveillance of Internal Market in the Matters of Consumer Protection and on the Amendment of Certain Laws, as amended by Act No. 284/2002 Coll.
5a) § 28 (2) of Act of the National Council of the Slovak Republic No. 566/1992 Coll. as amended by Act No. 659/2007 Coll.
Article 12 (12.1) of the Protocol on the Statute of the European System of Central Banks and of the European Central Bank (Official Journal           C 321E, 29.12.2006).
Article 111 (1) to (3) of the Treaty establishing the European Community, as amended (Official Journal C 321E, 29.12.2006).
6) For example, Act No. 107/2004 Coll. on Excise Duty on Beer.
6a) Act No. 610/2003 Coll. on electronic communication.
6aa) § 7(1) and (2) of Act No. 529/2002 Coll. on Packages and amendments to certain acts. 
6ab) Decree of the Ministry of the Environment of the Slovak Republic No. 732/2002 Coll. on the list of non-reusable returnable packages and on the amount of the deposit charged on such packages, and on the amount of deposit for reusable returnable packages.
6b) Article 12 of Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing Community Customs Code (Official Journal L 302, 19.10.1992). 
§§ 16 to 18 of Act No. 199/2004 Coll. Customs Law and on the Amendment of Certain Acts as amended.
7) § 3 of Act No. 507/2001 Coll. on Postal Services. 
8) Act of the National Council of the Slovak Republic No. 277/1994 Coll. on Health Care, as amended.
9) § 20a of Act of the National Council of the Slovak Republic No. 277/1994 Coll., as amended.
10) Cancelled
11) For example, Act No. 195/1998 Coll. on Social Assistance, as amended.
12) Act of the National Council of the Slovak Republic No. 279/1993 Coll. on School Establishments, as amended. Act No. 29/1984 Coll. on the System of Primary and Secondary Schools (the Schooling Act), as amended. Act No. 131/2002 Coll. on Institutions of Higher Learning and on the Amendment of Certain Laws, as amended.
13) Act of the National Council of the Slovak Republic No. 5/2004 Coll. on Employment Services.
14) For example, Act No. 385/1997 Coll. on the Slovak National Theatre, Act No. 114/2000 Coll. on the Slovak Philharmonic Orchestra, Act No. 68/1997 Coll. on Matica slovenská, as amended by Act No. 183/2000 Coll.
15) Act of the National Council of the Slovak Republic No. 303/1995 Coll. on Budgeting Rules, as amended.
16) Cancelled
17) Act No. 461/2003 Coll. on Social Insurance, as amended.
18) Act of the National Council of the Slovak Republic No. 273/1994 Coll. on Health Insurance, the Funding of Health Insurance, on the Establishment of the General Health Insurance Company and on the Establishment of Departmental, Sectoral, Corporate and Civic Health Insurance Companies, as amended.
19) § 43h of Act No. 50/1976 Coll. on Land Planning and Building Regulations (the Building Act), as amended.
20) Act No. 594/2003 Coll. on Collective Investment and on the Amendment of Certain Laws.
20a) Act No. 43/2004 Coll. on old-age pension savings and on amendment and supplementation of certain acts as amended by the Act No. 186/2004 Coll.
20b) Act No. 650/2004 Coll. on supplementary pension savings and on amendment and supplementation of certain acts.
21) Act of the Slovak National Council No. 194/1990 Coll. on Lotteries and Other Similar Games of Chance, as amended.
22) Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of relieves from customs duty (Official Journal L 105, 23/04/1983), as amended.
23) For example, Decree of the Minister of Foreign Affairs No. 157/1964 Coll. on the Vienna Convention on Diplomatic Relations, Decree of the Minister of Foreign Affairs No. 32/1969 Coll. on the Vienna Convention on Consular Relations.
24) For example, Decree of the Minister of Foreign Affairs No. 21/1968 Coll. on Treaty on Privileges and Immunities of International Labour Unions.
24a) § 115 of the Civil Code.
25) Decree of the Ministry of Transport, Posts and Telecommunications of the Slovak Republic No. 116/1997 Coll. on the Conditions for Road Traffic, as amended.
26) § 22 of Act No. 595/2003 Coll. on Income Tax, as amended.
27) § 76 of Act No. 50/1976 Coll., as amended.
27a) Act No. 595/2003 Coll., as amended.
28) Act No. 213/1997 Coll. on Non-Profit Organisations Providing Community Services, as amended by Act No. 35/2002 Coll.
28a) Article 496 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Official Journal L 253, 11/10/1993 P. 0001 – 0766) in full wording.
29) Act No. 215/2002 Coll., about electronic signature and about the amendment and supplement of some laws, as amended by Act No. 679/2004 Coll.
29a) Act No. 178/1998 Coll. on the conditions for the sale of products and provision of services at market places and on the amendment of Act
No. 455/1991 Coll. on Licensed Trade (the Trades Act) as amended, as amended.
30) § 25 of Act No. 595/2003 Coll., as amended.
31) Act No. 431/2002 Coll. on Accountancy, as amended by Act No. 562/2003 Coll.
32) § 13(1) of Act No. 455/1991 Coll. on Sole Trading (the Trading Act), as amended by Act No. 279/2001 Coll.
33) Act of the Slovak National Council No. 511/1992 Coll. on Administration of Taxes and Imposts and on the Modification of the System of Territorial Fiscal Authorities, as amended.
34) Notice of the Ministry of Foreign Affairs of the Slovak Republic No. 187/1996 Coll. on Accession of the Slovak Republic to the Treaty on Common Transit Regime, as amended by Notice No. 193/2003 Coll.
35) § 29 of Act No. 431/2002 Coll. on Accounting as amended.

Annex 1
to Act No. 222/2004 Z. z.

PROCEDURE FOR ADJUSTING THE DEDUCTIBLE TAX IN RESPECT OF CAPITAL GOODS

In making the adjustment pursuant to § 54, a taxpayer shall proceed in accordance with the following formula

DD = 	DV x A -B x R
	 5 or 10

where

DD is the result of adjustment of the deductible tax, which in the case of a negative sign stands for a subsequently deductible tax and in the case of a positive sign stands for a subsequently non-deductible tax,

DV is the tax attributable to the acquisition cost of capital goods or the at-cost value of capital goods,

A is equal to 1, if a taxpayer deducts the tax to the full extent, or equal to 0, if a taxpayer does not deduct the tax, or equal to the value of a coefficient calculated following the end of a calendar year, if a taxpayer deducts the tax on a pro rata basis,

B is a number representing a coefficient calculated following the end of a calendar year, in which a taxpayer changes the purpose for which the capital goods are used, or number 0, or number 1, depending on the change in the purpose for which the capital goods are used according to § 54(3),

R is the number of calendar years remaining to lapse till the end of a period for the adjustment of the tax deduction, including the year of changing the purpose for which the capital goods are used.

Annex. 2
to Act No. 222/2004 Z. z.

APPLICATION
for the VAT refund to a foreign person
pursuant to § 56 to 58 of Act No. 222/2004 Z. z.

Is this your first application? If not so, give the number assigned by the Bratislava I Tax Office.

		Presentation stamp of tax office

BRATISLAVA I TAX OFFICE

	Surname and first name or business name of a foreign person	
1	Street and number	
	Postal code, city, country	
2	Line (type) of business of a foreign person	
3	Tax authority of a foreign person and his tax identification number assigned in the country of his seat or domicile	
4	Period to which this application refers                                                         from                           to
                                                                                                              month  year            month  year	
5	Total amount of refund requested (EUR) (as detailed in the list of invoices and import documents)
	
6	A foreign person requests the refund of the tax specified under point 5 in the manner specified under point 7
	
7	Requested method of refunding      (mark by X in the box):     Bank account              Postal order 
	
	Account number                                                                        Bank identification code

Account name

Bank name and address
	
8	Number of enclosed documents: ........... of which:  invoices: ........... import documents: .............	
9	A foreign person declares that 

a) he used the goods and services specified in the list of invoices and import documents for business purposes during the period:
..............................................................................................................................................................................
..............................................................................................................................................................................

b) in the Slovak Republic over a period in respect of which this application is filed (mark by X in the box herein below)
•	did not supply any goods or services
•	only supplied goods and services, the tax in respect of which is to be paid by the recipient of the service or goods
•	only supplied transport services and incidental ancillary services exempt from the tax

c) the data stated in this application is true.

A foreign person undertakes to transfer back any wrongly refunded tax.

.............................................                 ......................................                    ...................................................
Place                                                                        Date                                                Signature

10	
List of invoices and import documents
	
	Sequential
No.	Type of goods and services	Name and address of the supplier of goods and services, the tax identification number, 
if known	Issue date, the invoice or import document number	Claimed tax amount	Reserved for official use

				Tax amount in total			

					

Reserved for official use

	

Annex No. 3
to Act No. 222/2004 Z. z.

CERTIFICATE OF STATUS OF TAXABLE PERSON

The undersigned . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .
(Name and address of a tax or another competent authority)

certifies that . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Surname and first name or business name)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Line of business)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Address of the seat)

is a taxable person for the purposes of value added tax, his identification number being. . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . .
(Date)

                                                                                                                          Official stamp

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       (Signature, name and capacity)

1) If the applicant does not have a VAT identification number, the competent authority shall state the reason for this.

Annex 4
to Act No. 222/2004 Z. z.

APPLICATION 
for the VAT refund to a foreign official
pursuant § 61 and 62 of Act No. 222/2004 Z. z.

Foreign official

State 

	Capacity	
Address of seat (domicile)	Tax refund for a period of	
	Quarter	Year	
			
Bank account/Bank identification code

Telephone number                    

	Fax number	

		
Amount of VAT refund claimed

I hereby declare that the data stated in this application is true.

Place and date:.......................................................

Signature of the foreign official 							Signature of the head of mission
										(Official stamp)

List of documents attesting to the purchase of goods and services

Sequential
No.	Purchase date	Type of goods and services purchased	Prices of goods and services purchased less the tax	Tax amount claimed	

	
Total amount of VAT refund claimed (carryover)		

Annex. 5
to Act No. 222/2004 Z. z.

WORKS OF ART AND COLLECTORS’ ITEMS

Works of art are
a) pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas [the harmonised system numeric code (hereinafter the „CN code“) 9701],
b) original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process (CN code 9702 00 00),
c) original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00),
d) tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that that there are not more than eight copies of each,
e) individual pieces of ceramics executed entirely by the artist and signed by him,
f) enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths’ and silversmiths’ wares,
g) photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included.

Collectors’ items are
a) postage and revenues stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender (CN code 9704 00 00),
b) collections and collectors pieces’ of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (CN code 9705 00 00).

Annex. 6
to Act No. 222/2004 Z. z.

LIST OF TRANSPOSED LEGAL ACTS 
OF THE EUROPEAN COMMUNITIES AND THE EUROPEAN UNION

1. Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – 
Common system of value added tax: uniform basis of assessment (OJ L 145, 13. 06. 1977, p. l) having regard to Directive 80/368/EEC
of 26 March 1980 (OJ L 090, 03. 04. 1980, p. 41), Directive 84/386/EEC of 31 July 1984 (OJ L 208, 03. 08. 1984, p. 58), Directive 89/465/EEC
of 18 July 1989 (OJ L 226, 03. 08. 1989, p. 21), Directive 91/680/EEC of 16 December 1991 (OJ L 376, 31. 12. 1989, p. 1), Directive 92/77/EEC
of 19 October 1992 (OJ L 316, 31. 10. 1992, p. 1), Directive 92/111/EEC of 14 December 1992 (OJ L 384, 31. 12. 1992, p. 47), Directive 94/5/EC of 14 February 1994 (OJ L 060, 03. 03. 1994, p. 16), Directive 94/4/EC of 14 February 1994 (OJ L 060, 03. 03. 1994, p. 14), Directive 94/76/EC
of 22 December 1994 (OJ L 365, 31. 12. 1994, p. 53), Directive 95/7/EC of 10 April 1995 (OJ L 102, 05. 05. 1995, p. 18), Directive 96/42/EC
of 25 June 1996 (OJ L 170, 09. 07. 1996, p. 34), Directive 96/95/EC of 20 December 1996 (OJ L 328, 28. 12. 1996, p. 89), Directive 98/80/EC
of 12 October 1998 (OJ L 281, 17. 10. 1998, p. 31), Directive 99/49/EC of 25 May 1999 (OJ L 139, 02. 06. 1999, p. 27), Directive 99/59/EC
of 17 June 1999 (OJ L 162, 26. 06. 1999, p. 63), Directive 99/85/EC of 22 October 1999 (OJ L 277, 28. 10. 1999, p. 34), Directive 00/17/EC
of 30 March 2000 (OJ L 84, 05. 04. 2000, p. 24), Directive 00/65/EC of 17 October 2000 (OJ L 269, 21. 10. 2000, p. 44), Directive 01/4/EC
of 19 January 2001 (OJ L 22, 24. 01. 2001, p. 17), Directive 01/115/EC of 20 December 2001 (OJ L 15, 17. 1. 2002, p. 24), Directive 02/38/EC
of 07 May 2002 (OJ L 128, 15. 05. 2002, p. 41), Directive 02/93/EC of 03 December 2002 (OJ L 331, 07. 12. 2002, p. 27), Directive 03/92/EC
of 07 October 2003 (OJ L 260, 11.10.2003), Directive 04/7/EC of 20 January 2004 (OJ L 027, 30.01.2004), Directive 04/15/EC of 10 February 2004 (OJ L 052, 21.02.2004), Directive 04/66/EC of 26 April 2004 (OJ L 168, 01.05.2004).
2. Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries (OJ L 346, 29 December 2007). 
3. Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 366, 28. 12. 1978, p. 34), as amended by Directive 85/576/EEC of 20 December 1985 (OJ L 372, 31. 12. 1985, p. 30),
Directive 81/933/EEC of 17 November 1981 (OJ L 338, 25. 11. 1981, p. 24),
Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version) (OJ L 286, 17.10.2006).
4. Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27. 12. 1979, p. 11) having regard to Directive 86/560/EEC of 17 November 1986 (OJ L 326, 21. 11. 1986, p. 40) and Directive 2006/98/EC of 20 November 2006
(OJ L 363, 20.12.2006).
5. Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ L 105, 23. 04. 1983, p. 38), as amended and having regard to 
Directive 85/346/EEC of 08 July 1985 (OJ L 183, 16. 07. 1985, p. 21),
Directive 88/331/EEC of 13 June 1988 (OJ L 151, 17. 06. 1988, p. 79),
Directive 89/219/EEC of 07 March 1989 (OJ L 092, 05. 04. 1989, p. 13),
Directive 91/680/EEC of 16 December 1991 (OJ L 376, 31. 12. 1991, p. 1).
6. Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21. 11. 1986, p. 40).
7. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006) as amended by Council Directive 2006/138/EC of 19 December 2006 (OJ L 384, 29.12.2006).

Annex 7
to Act No. 222/2004 Coll. as amended by Act No. 656/2006 Coll.

LIST  OF  GOODS  WITH  THE  REDUCED  TAX  RATE 
_____________________________________________________________________________________________________________________

Numerical Codes of 	Description of goods
Common 
Customs
Tariff 1)
_____________________________________________________________________________________________________________________

ex2844 40                               – Radioactive elements and isotopes and compounds, other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues – only for health service 
2925 11 00 		– Saccharin and its salts 
2941 			– Antibiotics 
30 			– Pharmaceutical products 
3822 00 00                              – Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, also on a backing, other than those of heading 3002 or 3006; certified reference materials 
ex3922 90 00 		– Other sanitary ware of plastics – only seat to bath for use for hard health-disabled citizens
481840			– Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles – only used for
    incontinence
4901			– Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, except for printed
   books, brochures, leaflets and similar printed matter, whether or not in single sheets, in which advertisements
   exceed 50% of the total content of the product
4903 00 00		– Children's picture, drawing or colouring books
4904 00 00		– Music, printed or in manuscript, whether or not bound or illustrated
6115 10	 		– Graduated compression hosiery (for example, stockings for varicose veins) 
ex6602 00 00                          – Walking sticks, seat-sticks, whips, horse-whips and similar ware – only for blind and partly blind persons
ex8428 90 95                          – Other lifting, handling, loading or unloading machinery – only bath hoist for use for hard health-disabled citizens
ex8471 49 00                          – Other machines for automatic data-processing, presented in the form of systems – only machines with voice or tactile output for blinds and purblinds
ex8518 40                               – Electric low-frequency amplifiers (audio-frequency) – only individual amplifiers for hard-of-hearings, amplifiers for induction coils for hard-of-hearings, induction coils for hard-of-hearings, group amplifiers for teaching of hearing-disabled children
ex8531 80 95 		– Other electric sound or visual signalling apparatus (other than items 8512 or 8530) – only for persons with hearing
    and visual disability
8713 			– Carriages for physically disabled persons, also motorised or otherwise mechanically propelled
8714 20 00 		– Parts, components and accessories of vehicles for physically disabled persons
9001 30 00		– Contact lenses
9001 40			– Spectacle lenses of glass
9001 50			– Spectacle lenses of other materials
9021                                        – Orthopaedic appliances including crutches, medical and surgical belts and trusses; splints and other appliances for treatment of fractures; artificial parts of body; hearing aids and other appliances which are worn or carried or implanted in the body, to compensate for a defect or disability. 

1) Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the Tariff and Statistical Nomenclature and on the Common Customs Tariff as amended by Council Regulation (EEC) No. 3528/89 of 23 November 1989, Council Regulation (EEC) No. 3845/89 of 18 December 1989, Council Regulation (EEC) No. 2913/92 of 12 October 1992, Council Regulation (EEC) No. 1969/93 of 19 July 1993, Council Regulation (EEC) No. 254/2000 of 31 January 2000.

Annex 8 
to Act No. 222/2004 Coll. as amended by Act No. 593/2007 Coll.

LIST  OF  ACTIVITIES
  
  1. Telecommunication services
  2. Supply of water, gas, electricity and heat
  3. Transport of goods
  4. Port and airport services
  5. Transport of persons
  6. Supply of new goods produced for sale
  7. Activities of agricultural mediatory agencies concerning agricultural products, preformed pursuant to regulations on common organisation
      of the market with such products 
  8. Organisation of fair trades and exhibitions
  9. Warehousing
10. Advertising services
11. Tourism services
12. Operation of shops for employees, operation of canteens for employees and operation of similar establishments 
13. Public television and public radio activities other than those exempt from tax under § 36.