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Act

No. 222/2004 Coll.


ON VALUE ADDED TAX
as amended by

Act No. 350/2004 Coll. and


Act No. 651/2004 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. The exploitation of tangible and
intangible property for the purposes of obtaining income there from shall also be considered a business.

(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) State bodies and their budgetary organizations, state funds, territorial self-administration bodies and their
budgetary organizations and other legal entities, which act as bodies of public power, are not considered to be
taxable persons if they act within the scope of their main activity, even if they receive payments related to these
activities, except for cases, when these activities affect or could affect economic competition. 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 SKK 1 500 000 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 agreement 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 SKK 1 500 000 for no 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 SKK 1 500 000. 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) A tax registration application may also be filed by a person who has not achieved the turnover in accordance
with paragraph 1.

(5) The tax office is obliged to register the taxable person according to paragraphs 1 to 4, to issue a certificate
on tax registration to it immediately and to assign an identification tax number to the taxable person, no later
than seven days after receipt of the application for tax registration. 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 bus iness
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 purposes of this Act, a turnover shall mean the revenue (income), excluding the tax, from supplied
goods and services, with the exception of the revenue (income) from goods and services exempt from the tax
pursuant to §§ 28 to 36 and §§ 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) If a legal entity or a 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 the „foreign person“) starts to
carry out an activity which is subject of tax within the territory of the country, he shall be obliged to file forthwith
a tax registration application with the Bratislava I Tax Office. A foreign person is not obliged to file an application
for tax registration if it supplies only services or goods with installation or assembly, when the recipient is a
person liable for payment for tax within the territory of the country (article 69 paragraphs 2 to 4) or, if it supplies
only goods in accordance with article 13 paragraph 1 letters e) and f), when the person liable for payment for
tax within the territory of the country in accordance with article 69 paragraph 9 is a taxpayer or a tax-registered
person in accordance with article 7, to which the goods have been supplied.

(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 tax 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.

§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 SKK 1 500 000 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 SKK 1 500 000.

(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 SKK 1 500 000 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.

§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 SKK 420 000 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 SKK 420 000 in a calendar year.

(3) The tax office is obliged to register the foreign person in accordance with paragraphs 1 to 2, 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, while this day shall not be
later than 31 days after receipt of the application for tax registration.

Taxable Transactions

§8

Supply of Goods

(1) Supply of goods shall be


a) the supply of tangible property, during which ownership right is changed, 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 Slovak currency
at an exchange rate announced by the National Bank of Slovakia,
b) the supply of a structure or its part under a contract for work or another business contract.

(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. Supply of trading samples to advertise goods made free of charge,
supply of advertising articles made free of charge, provided that their value does not exceed SKK 500 per
article and provided that they are designated by the business name or trademark of the provider, and supply of
samples for inspection purposes in accordance with a separate regulation5) shall not be considered as supply of
goods 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 a new transport vehicle by a tax payer, based on the contract of lease with the agreed
right to purchase the leased object forthwith after the termination of the lease, while the ownership right to the
object of lease shall shift from the lessor to the lessee after the leasing period expires, 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 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 tax payer 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 ac quisition 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.

(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 forthwith after termination of the
lease, while the ownership right to the object of lease shall shift from the lessor to the lessee after the leasing
period expires, 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 SKK 420 000 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 regulation 6) the liability to pay the excise duty within the territory of the
country is incurred by the acquirer.

(6) The value of SKK 420 000 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 SKK 420 000 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 this Act, a means of transport shall be


a) a land motor vehicle with the engine displacement of more than 48 cm 3 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 takeup 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
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, 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 tax payer 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 tax payer according to this Act,


b) the tax payer, 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 tax payer 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.

§ 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 SKK 1 500 000 in a
calendar year. If through the supply of goods, the supplier does not reach the value of SKK 1 500 000 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, and entertainment 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, the place of supply of which is determined in accordance with paragraph 7, including their
mediation on behalf of or at the expense of a third person and acceptance of obligation to refrain execution of
these 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) the hiring out of movable tangible property, with the exception of means of transport,
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.

(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.

(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.
In the case of repeatedly-provided electronic communication networks and electronic communication services
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.

(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) Where goods are dispatched or transported from the territory of the country to the place of destination within
the territory of a third country (§ 47(1&2)), the day of supply of goods shall be deemed to be the day of exit of
the goods from the territory of the European Communities, which is confirmed by a customs authority in a
written customs declaration.

§ 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) The tax obligation in the case of the acquisition of goods from another member state within the territory of
the country in accordance with section 11a arises for the payer on the day on which the goods are stored in
a warehouse.

§ 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.

(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.

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 shall also include
subsidies or contributions directly linked to the price of such goods or services.

(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“).

(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 provision 26) specified as
depreciated assets, the tax base is the depreciated price of assets determined in accordance with the special
provision 30). 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) On sale of an enterprise or a part thereof forming a separate organisational branch4), the taxable amount
shall be determined on the basis of an agreed-upon price relating to the tangible and intangible property subject
to transfer. 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 tax base and the corrected tax base and the difference between the
original tax and the corrected tax shall be stated in the tax return for the taxation period, in which the document
on the correction of the tax base has been drawn up.

(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 tax base 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.

§ 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 Slovak currency at a rate announced via the list of exchange rates of the
National Bank of Slovakia ruling on 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 Slovak currency; 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.

(2) When the foreign currency is converted to the Slovak currency 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 tens of haliers up to SKK 0.05 and rounded up
starting from SKK 0.05.

(4) The tax calculated on importation of goods shall be rounded up to whole crowns.

§ 27

Tax Rate

A tax rate shall be 19 % of the taxable amount.

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 regulation 8), 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,10) 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

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.

§ 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) Exempt from the tax shall be insurance and reinsurance activities pursuant to a separate regulation16),
including services related thereto and provided by insurance brokers and insurance agents.

(2) Exempt from the tax shall be insurance activities of the Social Insurance Company 17) 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; 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 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, negotiation and brokerage of credit, the granting and brokerage of loans, the management of
credit and loan by the person granting it and brokerage of home savings schemes,
b) the granting, negotiation and brokerage of loan guarantees and other guarantees in respect of monetary
obligations, as well as the management of the loan 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 cheques,
f) transactions concerning securities and participating interests, including their brokerage; whilst excluding
securities management and safekeeping,
g) opening of letters of credit,
h) procurement of collection,
i) transactions concerning currency used as legal tender, including their negotiation,
j) exchange operations,
k) administration of share funds by an asset management company in accordance with the special provision
20), administration of pension funds by a pension asset management company in accordance with the special
provision 20a) and administration of supplementary pension funds by a supplementary asset management
company in accordance with the special provision 20b)
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 operations.
(2) In respect of exchange operations, 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.

§ 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 letters a), b), c) and e). The supply of returnable bottles, after whose acquisition there is no
possibility of deducting taxes in accordance with section 49 paragraph 7 letter d), is exempted from the tax, as
well as every further supply of these returnable bottles.

§ 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.

§ 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 count ry 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 shall be obliged to give proof of the dispatch or transport of goods to the place of destination
within the territory of a third country as per paragraphs 1 and 2 by means of a written customs declaration on
the release of goods under exportation arrangements, in which the customs authority confirms the exit of goods
from the territory of the European Communities, and by means of a document on the dispatch or transport of
goods. The tax payer shall have a written customs declaration on release of goods under exportation
arrangements at his disposal no later than at the end of the sixth month following the end of the taxation period,
in which the exemption from the tax at export of goods was exercised.

(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 motor fuels and foodstuffs 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 regulation 22) 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) goods in the traveller’s personal luggage,
d) personal property of natural persons transferring their normal place of residence from a third country to the
territory of the European Communities,
e) goods imported on the occasion of a marriage,
f) personal property acquired by inheritance,
g) school outfits, scholastic materials and other scholastic household effects of pupils and students,
h) 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 activi ties exempt from the tax
pursuant to §§ 28 to 41,
i) agricultural products,
j) seeds, fertilizers and products for the treatment of soil and crops,
k) animals, biological or chemical substances intended for research, if provided free of charge and destined for
facilities effecting education and scientific research,
l) therapeutical substances of human origin and blood-grouping and tissue-typing reagents,
m) pharmaceutical products for use in international sports events,
n) goods for charitable or philanthropic organisations,
o) goods imported for the benefit of disaster victims,
p) honorary decorations and awards, gifts donated in the context of international relations and goods to be used
by heads of states,
r) samples of goods of negligible value,
s) printed advertising matter and advertising material,
t) goods used or consumed at a trade fair or similar event,
u) goods imported for examination, analysis or test purposes,
v) consignments dispatched to persons competent to act in the matters of copyright protection, industrial
property rights and technical standardisation,
w) tourist information literature,
x) miscellaneous documents and articles,
y) ancillary materials for the stowage and protection of goods during their transport, if included in the taxable
amount for imported goods,
z) litter, fodder and feedingstuffs for animals during their transport,
za) fuel and lubricants present in land motor vehicles and special containers,
zb) goods for the construction, upkeep or ornamentation of memorials to, or c emeteries for, war victims,
zc) 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, provi ded 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 reimportation 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 organisations 24) 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.

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 from the tax it is obliged to pay, and use the deduction
for the purpose of its business activities as a taxpayer, except for the paragraphs 3 and 7. The tax payer may
deduct tax, only if the tax is as follows:
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) claimed by itself in respect of services and goods supplied together with installation or assembly by the
supplier or on its account, and on which it is obliged to pay tax in accordance with section 69 paragraphs 2 to 4,
and claimed by itself in respect to goods, on which it is obliged to pay tax in accordance with section 69
paragraph 7,
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 provision
26) 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 provision 26), 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) the purchase of returnable bottles except for returnable bottles sold from the country to another Member
State or imported to the territory of a third country (§ 47),
e) suspense items as per § 22(3).

(8) A taxpayer, who purchases passenger cars 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. This shall also apply to second-hand passenger cars, in which case a taxpayer may
deduct the amount calculated as a fraction having, as numerator, the purchase price multiplied by the level of
tax rate, and as denominator, the sum of 100 and the level of tax rate.

(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 regulation
26), the tax payer 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,
d) the sale of returnable bottles except for returnable bottles sold from the country to another Member State or
imported to the territory of a third country.

(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 method shall be applied by a taxpayer who ceases to be the taxpayer
during a calendar year, namely for a period from the first day of the calendar year till the end of the last tax
period of the year.

(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 let ters 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. Where goods subject to lease are stolen, the taxpayer shall
transfer the tax, reduced for the tax already paid by him on these goods, but not transferring more than the
amount of the tax deduction. The taxpayer shall transfer the tax in a tax period in which he reveales the theft of
the goods.

§ 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 Act, capital goods shall be


a) movable property whose acquisition price, excluding the tax, or the at -cost value is SKK 100 000 and above,
and whose service life is more than one year,
b) buildings, apartments 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) Change in the purpose of use of capital goods shall refer to cases where the taxpayer
a) uses capital goods, in respect of which he deducted the tax, for supplies of goods and services without the
option of tax deduction or for supplies of goods and services with the option of proportional tax deduction, or for
a purpose other than business purposes,
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 capital goods, in respect of which he deducted a proportion of the tax, for supplies of goods and
services subject to the right to deduct or for supplies of goods and services not subject to the right to deduct, or
for a purpose other than business purposes; also considered as a change in the purpose of use of capital
goods, in respect of which a taxpayer deducted a proportion of the tax, shall be a change in the level of yearly
coefficient (§ 50(4)) by a figure greater than 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 who becomes a taxpayer may deduct the tax linked to the property he acquired before the day of
becoming the taxpayer. A taxpayer shall reduce the tax in respect of the said property, which under a separate
regulation is an amortised property, 26) for a proportion of the tax corresponding with the depreciation charge; in
reducing the deductible tax, a taxpayer who is not an accounting entity shall apply the same procedure as a
taxpayer who 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 shall be entitled for a tax refund, if


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 fund, he does not have his seat, place of
business, fixed establishment or domicile within the territory of the country,
c) during the period in respect of which the person files an application for the tax refund, he does not supply
goods or services within the territory of the country, except for the following
1. transportation services exempted from tax in accordance with section 46,
2. transportation services and complementary services exempted from tax in accordance with section 47
paragraph 6 and section 48 paragraph 8
3. services and goods supplied together with installation or assembly, in case the recipient is obliged to pay tax
(section 69 paragraphs 2 to 4),
4. the supply of natural gas and electricity, if the tax payer or the tax -registered person in accordance with
section 7 (section 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 section 69a,
d) he purchases goods or a service within the territory of the country or imports the goods for the purposes of
his own business to be carried out outside the territory of the country under the assumption that this tax would
be deductible should his business be carried out within the territory of the country.

(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 § 47(2), the entitlement to refund in respect of tourism services shall not be
possessed 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 SKK 1 000. 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 SKK 8000.
Where, during a calendar year, a foreign person files t he application for refund for a period of less than one
calendar year, on the lapse 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 refund, a foreign person must attach


a) the original of an invoice drawn up by the taxpayer, giving the amount of tax in Slovak crowns, 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 refund, a foreign person must declare that
a) he meets the conditions specified in § 56(2),
b) the data stated in the application for refund is 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 refund within six months of the day of
filing the application. Where a foreign person files the application for refund for a period shorter than one
calendar year, whilst not meeting the conditions for filing applications for a period shorter than one calendar
year, the Bratislava I Tax Office shall decide on the application for refund within six months of the end of a
calendar year, in which the application for refund was filed. The Bratislava I Tax Office shall append its official
seal to any invoices and import documents attached to the application for 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 Slovak crowns 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 refunds during two calendar years following the filing
of the application for 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 (hereinafter the „traveller“), 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 purchased from one taxpayer in one day exceeds SKK 5
000,
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 organisations 24) 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 SKK 3 000 000 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) A foreign official as per paragraph 2 subparagraph c) shall be refunded the tax, paid as part of the price of
goods and services, up to the maximum amount of SKK 500 000 per calendar year. The said limit shall not be
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) SKK 100 000 for the head of a mission,
b) SKK 100 000 for the head of a consular office,
c) SKK 80 000 for a member of the diplomatic corps,
d) SKK 60 000 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 SKK 250 000 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) SKK 50 000 for the head of a mission,
b) SKK 50 000 for the head of a consular office,
c) SKK 30 000 for a member of the diplomatic corps,
d) SKK 15 000 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 SKK 60 000 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 SKK 100 000; if the
price including the tax exceeds SKK 100 000, 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 Slovak crowns and
confirming the payment of tax.

(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 SKK 1 000. 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 SKK
1 000, 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 Slovak crowns, 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 Slovak crowns 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 operates a travel agency or a tourist office (hereinafter the „travel agency“) and acts in his
own name vis-á-vis the customers to whom he sells the tourism services procured from other persons, shall be
obliged to proceed in accordance with paragraphs 2 to 9. Services of travel agencies procured from other
persons, including the travel agency‘s own services and margins charged thereby shall be deemed to be the
supply of one service.

(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 taxpayer 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, collec tors’ 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 installments, 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 installments 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 dealer may decide to apply a regular tax regime in respect of supply of goods pursuant to paragraph 1. 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 sec ond-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,
b) 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 its activities or changes in its activities to the extent disqalifying 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 Slovak crowns. Where a payment
for electronically supplied services is made in a currency other than Slovak crowns, 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 Slovak
crowns.

(9) A non-established identified person shall be liable to pay the tax in Slovak crowns 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 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 in an invoice on supply of goods or services, 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.

(9) The taxpayer or the tax -registered person in accordance with section 7, to which goods in accordance with
section 13 paragraph 1 letters e) and f) are supplied, is obliged to pay tax if the goods are supplied from another
member state 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 tax payer 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 tax payer 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) Records mentioned in paragraphs 1 to 4 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. Where during a calendar month a taxpayer becomes liable to pay the tax as a result of
receiving a payment and concurrently supplying the goods or service for which he received the payment, the
taxpayer may draw up one invoice, no later than within 15 days of the rise of the last tax liability in respect of
this supply of goods or supply of services in this calendar month. 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 Slovak crowns.

(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) Also considered as an invoice shall be a travel ticket issued by a public passenger transport operator, who is
the taxpayer, if this travel ticket contains his business name, the issue date and the price, including the tax.

(5) If the price of goods or services, including the tax, is not more than SKK 50 000, 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 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.

(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 tax payer 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.

§ 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 rec eived 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,
a) 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) a Member State to which the goods are supplied,
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,
g) 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,
i) a reference to § 43 under which a taxpayer pursues the tax exemption.

(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 therefor, 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) a Member State to which the service is supplied,
d) 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,
f) the invoice issue date,
g) the scope and type of a service supplied,
h) the price of service,
i) a reference to §§ 15 or § 16, under which the place of supply of service is deemed to be another Member
State.

§ 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 Slovak crowns, the rate of tax or tax exemption, and the amount of tax in Slovak
crowns.

§ 75

Drawing up Invoices

(1) A taxpayer may draw up a summary invoice in respect of several independent supplies of goods of the same
type or service of the same type or in respect of several payments received prior to the supply of goods or
services, which may cover a period of no more than one calendar month; the taxpayer shall draw up such an
invoice no later than within 15 days following the end of the calendar month.
(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. An
invoice made out by electronic means must contain safeguarded electronic signature in accordance with a
separate 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, in the previous calendar year, a taxpayer does not reach a turnover of less than SKK 10 000 000, 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 SKK 10 000 000, 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 chose 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.

(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 up to whole crowns.
(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.

§ 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 tax payer 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 acquirs 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 Slovak crowns and rounded up to whole crowns.

(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, on the lapse of the time limit for filing a
recapitulative statement, a taxpayer finds out that the data given in the recapitulative statement is incomplete or
incorrect, he shall file a supplementary recapitulative statement.

(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 tax payer 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 SKK 1 500 000 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 t erminates 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 SKK 1 500 000, and concurrently the value of goods
supplied in the previous calendar year, excluding the tax, did not reach SKK 1 500 000, 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 tax payer 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 SKK 420 000, 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 SKK 420 000.

(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 trader 32) 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&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 to modifications effective as of January 1, 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 tax payer 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.

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

2. Decree of the Ministry of Finance of the Slovak Republic No. 93/1996 Z. z. 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 Z. z. and Decree No. 424/2001 Z. z.,

3. Decree of the Ministry of Finance of the Slovak Republic No. 94/1996 Z. z. 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.

Act No. 350/2004 Coll. became effective on the fifteenth day after its publication in the Collection of Law of the
Slovak Republic (this day of publication was June 16th, 2004).
Act No. 651/2004 Coll. became effective as on January 1st, 2005.

Pavol Hrušovský
Mikuláš Dzurinda

1) For example, Act No. 36/1967 Zb. on Court Experts and Interpreters, as amended by Act No. 238/2000 Z. z., Act of the National
Council of the Slovak Republic No. 233/1995 Z. z. 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 Zb. on Notaries Public and Notarial
Activities (the Notarial Procedures), as amended, Act No. 237/1991 Zb. on Patent Agents, as amended by Act of the National
Council of the Slovak Republic No. 90/1993 Z. z., Act of the Slovak National Council No. 10/1992 Zb. on Private Veterinaries and on
the Chamber of Veterinaries of the Slovak Republic, as amended by Act No. 337/1998Z. z.
2 ) Act of the National Council of the Slovak Republic No. 82/1994 Z. z. 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 Z. z. 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 Z. z.
6 ) For example, Act No. 107/2004 Z. z. on Excise Duty on Beer.
6a) Act No. 610/2003 Coll. on electronic communication.
7 ) § 3 of Act No. 507/2001 Z. z. on Postal Services.
8 ) Act of the National Council of the Slovak Republic No. 277/1994 Z. z. on Health Care, as amended.
9 ) § 20a of Act of the National Council of the Slovak Republic No. 277/1994 Z. z., as amended.
10 ) Cancelled
11 ) For example, Act No. 195/1998Z. z. on Social Assistance, as amended.
12 ) Act of the National Council of the Slovak Republic No. 279/1993 Z. z. on School Establishments, as amended. Act No. 29/1984
Zb. on the System of Primary and Secondary Schools (the Schooling Act), as amended. Act No. 131/2002 Z. z. 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 Z. z. on Employment Services.
14 ) For example, Act No. 385/1997 Z. z. on the Slovak National Theatre, Act No. 114/2000 Z. z. on the Slovak Philharmonic
Orchestra, Act No. 68/1997 Z. z. on Matica slovenská, as amended by Act No. 183/2000 Z. z.
15 ) Act of the National Council of the Slovak Republic No. 303/1995 Z. z. on Budgeting Rules, as amended.
16 ) Cancelled
17 ) Act No. 461/2003 Z. z. on Social Insurance, as amended.
18 ) Act of the National Council of the Slovak Republic No. 273/1994 Z. z. 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 Zb. on Land Planning and Building Regulations (the Building Act), as amended.
20 ) Act No. 594/2003 Z. z. 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 Zb. 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 reliefs 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 Zb. on the Vienna Convention on Diplomatic Relations,
Decree of the Minister of Foreign Affairs No. 32/1969 Zb. on the Vienna Convention on Consular Relations.
24 ) For example, Decree of the Minister of Foreign Affairs No. 21/1968 Zb. on Treaty on Privileges and Immunities of International
Labour Unions.
25 ) Decree of the Ministry of Transport, Posts and Telecommunications of the Slovak Republic No. 116/1997 Z. z. on the Conditions
for Road Traffic, as amended.
26 ) § 22 of Act No. 595/2003 Z. z. on Income Tax, as amended.
27 ) § 76 of Act No. 50/1976 Zb., as amended.
28 ) Act No. 213/1997 Z. z. on Non-Profit Organisations Providing Community Services, as amended by Act No. 35/2002 Z. z.
29 ) Act No. 215/2002 Z. z. on Electronic Signature and on the Amendment of Certain Laws.
30) § 25 of Act No. 595/2003 Zb., as amended.
31 ) Act No. 431/2002 Z. z. on Accountancy, as amended by Act No. 562/2003 Z. z.
32 ) § 13(1) of Act No. 455/1991 Zb. on Sole Trading (the Trading Act), as amended by Act No. 279/2001 Z. z.
33 ) Act of the Slovak National Council No. 511/1992 Zb. 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 Z. z. on Accession of the Slovak Republic to the
Treaty on Common Transit Regime, as amended by Notice No. 193/2003 Z. z.
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 Presentation stamp of tax office
number assigned by the Bratislava I 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 (SKK) (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 hereinbelow)
q did not supply any goods or services
q only supplied goods and services, the tax in respect of which is to be paid by the recipient of the s ervice or goods
q 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 Type of goods and services Name and address of the supplier of goods and services, Issue date, the invoice or Claimed tax amount Reserved for
No. the tax identification number, import document number official use
if known

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

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 des igns
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 as sessment (OJ L 145, 13.
06. 1977, p. l)
Having regard to
C 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 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law,
Regulation and Administrative Action relating to exemption from turnover tax and excise duty on imports in
international travel (OJ L 133, 04. 06. 1969, p. 6 – 8), as amended by and having regard to
Directive 72/230/EEC of 12 June 1972 (OJ L 139, 17. 06. 1972, p. 28),
Directive 78/1032/EEC of 19 December 1978 (OJ L 366, 28. 12. 1978, p. 28),
Directive 78/1033/EEC of 19 December 1978 (OJ L 366, 28. 12. 1978, p. 31),
Directive 81/933/EEC of 17 November 1981 (OJ L 338, 25. 11. 1981, p. 24),
Directive 82/443/EEC of 29 June 1982 (OJ L 206, 14. 07. 1982, p. 35),
Directive 84/231/EEC of 30 April 1984 (OJ L 117, 03. 05. 1984, p. 42 – 43),
Directive 85/348/EEC of 08 July 1985 (OJ L 183, 16. 07. 1985, p. 24),
Directive 87/198/EEC of 16 March 1987 (OJ L 078, 20. 03. 1987, p. 53),
Directive 88/664/EEC of 21 December 1988 (OJ L 382, 31. 12. 1988, p. 41),
Directive 89/194/EEC of 13 March 1989 (OJ L 073, 17. 03. 1989, p. 47),
Directive 89/220/EEC of 07 March 1989 (OJ L 092, 05. 04. 1989, p. 15),
Directive 91/191/EEC of 27 March 1991 (OJ L 094, 16. 04. 1991, p. 24),
Directive 91/673/EEC of 19 December 1991 (OJ L 373, 31. 12. 1991, p. 33),
Directive 91/680/EEC of 16 December 1991 (OJ L 376, 31. 12. 1991, p. 1),
Directive 92/12/EEC of 25 February 1992 (OJ L 076, 23. 03. 1992, p. 1),
Directive 92/111/EEC of 14 December 1992 (OJ L 384, 30. 12. 1992, p. 47),
Directive 94/4/ES of 14 February 1994 (OJ L 060, 03. 03. 1994, p. 14),
Directive 00/47/ES of 20 July 2000 (OJ L 193, 29. 07. 2000, p. 73).
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).

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).

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).

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