Entitlement to Value Added Tax Refund

Tax refund to foreign representatives enjoying privileges and immunities under international law is governed by Act No. 222/2004 on Value Added Tax. Group of the persons eligible for exemption from value added tax (VAT) includes, in accordance with Section 61(2)(a) to (h), the diplomatic missions, diplomatic staff, members of the administrative and technical staff of diplomatic missions, consular posts, consular officers (except from the Honorary Consul/Consulate), consular employees, as well as international organizations and their personnel, provided that they are not Slovak nationals and do not have permanent residence permit in the Slovak Republic.

 

The essential condition for tax return to a foreign mission is its accreditation to the Slovak Republic and a bank account opened in the Slovak Republic. Under Section 61(3) of the VAT Act tax refund is provided only to foreign representatives of those states, which give the same treatment to the nationals of the Slovak Republic, and only to the extent to which such treatment is afforded. If the reciprocity cannot be applied, the VAT is returned within the limits indicated in the Act No. 222/2004 of the Value Added Tax. 

 

Filing deadline 

Foreign representatives can file their VAT refund claims once in a quarter of the year within 30 days after the end of each calendar quarter. 

 

How to file the VAT claim 

Tax documents (invoices and receipts) must be presented directly to: 

Tax Office Bratislava I (Daňový úrad Bratislava I, oddelenie osobitnej správy DPH) Radlinského 37

817 89 Bratislava

 

Basic description of Act No. 222/2004 of the Value Added Tax 

Please note that this description is not the exact wording of the Act 222/2004 and is only explanatory. For details please refer mainly to §43, §48, §61, §62, §62a, §63, §85b. Excise duties on mineral oils and alcohol are described in the Act No. 98/2004 and Act No. 530/2011

 

Exemption from VAT for official use

Resident Diplomatic mission (with the seat in the Slovak Republic)

Tax will be returned from:

  • Purchases in the maximum total amount of 99 581.76 €/calendar year. Purchases from motor vehicles and construction works are not included in the above-mentioned limit
  • Price of 1 personal motor vehicle per accredited diplomat /administrative and technical person   
  • Price of 3 utility vehicles
  • Price of fuel – 4000 litres/motor vehicle/year 
  • Construction works - only if the total amount of one invoice doesn’t exceed 3 319.39 €
  • Minimum amount of one invoice is 33.19 €

The foreign representative is obliged to return the refunded tax if the motor vehicle is sold or donated within two years from the date on which the vehicle was assigned a diplomatic registration plate. This does not apply if the vehicle has been sold or donated to another foreign representative enjoying privileges and immunities in the Slovak Republic.

 

Non-resident Diplomatic mission 

The tax will be returned from:

  • Purchases in the maximum total amount of 8 298.48 €/calendar year
  • Minimum amount of one invoice is 33.19 €

 

International Organization with seat in the Slovak Republic

The tax will be returned from:

  • Purchases in the maximum total amount of 99 581.76 €/calendar year. Purchases from motor vehicles and construction works are not included in the above-mentioned limit
  • Price of 1 personal motor vehicle/per accredited diplomat or administrative and technical person  
  • Price of fuel – 4000 litres/motor vehicle/calendar year 
  • Minimum amount of one invoice is 33.19 €

 

Exemption of VAT for personal use 

Personnel of the Resident Embassy/Consulate General (with the seat in the Slovak Republic)

  • Head of the Mission - Ambassador, Consul General, Chargé d´Affairs (long term)
    - Maximum of 3 319.39 € of VAT return/calendar year
    - 2 personal motor vehicles every two years
    - From the price of fuel – 3200 litres/calendar year
    - The minimum amount of one invoice is 33.19 €

 

  • Diplomat 
    - Maximum of 2 655.51 € of VAT return/calendar year
    - 2 personal motor vehicles every two years
    - From the price of fuel – 3200 litres/calendar year
    - The minimum amount of one invoice is 33.19 €

 

  • Administrative and technical staff 
    - Maximum of 1 991.64 € of VAT return/calendar year
    - 1 personal motor vehicle every two years
    - From the price of fuel – 3200 litres/calendar year
    - The minimum amount of one invoice is 33.19 €

 

The foreign representative is obliged to return the refunded tax if his/her motor vehicle is sold or donated within two years from the date on which the vehicle was assigned a diplomatic registration plate. This does not apply if the vehicle has been sold or donated to another foreign representative enjoying privileges and immunities in the Slovak Republic. If a foreign representative ends his/her posting in the Slovak Republic within less than six months from the date on which the vehicle was assigned a diplomatic registration plate he/she is obliged to return the refunded tax. This does not apply if the vehicle has been sold or donated to another foreign representative enjoying privileges and immunities in the Slovak Republic.

 

Personnel of Non- Resident Diplomatic Mission

  • Head of the Mission - Ambassador, Consul General, Chargé d´Affairs (long term)
    - Maximum of 1 659.70 € of VAT return/calendar year
    - The minimum amount of one invoice is 33.19 €

 

  • Diplomat 
    - Maximum of 995.82 € of VAT return/calendar year
    - The minimum amount of one invoice is 33.19 €

 

  • Administrative and technical staff 
    - Maximum of 497.91 € of VAT return/calendar year
    - The minimum amount of one invoice is 33.19 €

 

Personnel of International Organization with seat in the Slovak Republic

The tax will be returned from:

  • Purchases in the maximum total amount of 1 991.64 €/calendar year. 
  • Purchases from motor vehicles are not included in the above-mentioned limit
  • Price of 1 personal motor vehicle per accredited diplomat/administrative/technical person  
  • Price of fuel – 3200 litres/calendar year
  • The minimum amount of one invoice is 33.19 €

 

Note: Despite of the above information, International organizations and its personnel are usually guided by specific conditions of bilateral agreement. 

 

 

pdf Application for tax refund  (pdf; 160.05 KB)

 

Last Update Date: 3.10.2019 Create Date: 1.2.2016