Let us inform you about the recently passed amendment of the Slovak Act No. 222/2004 Coll. on VAT (further referred to as VAT Act) which made conditions for exercising the tax exemption for supply of goods to another EU member state more strict (§ 43 of the VAT Act). The mentioned amendment will be valid from October 1, 2012.
In order to fulfill the conditions for exercising the tax exemption it will be necessary to provide the following documents:
If supplier or customer provides the transport by other person (e.g. courier):
Copy of the invoice + Proof of dispatch or transfer document with destination in other EU member state. Also the confirmation about receipt of goods by the customer must be included in the document.
If the transport is provided by supplier or by customer:
Confirmation of receipt of goods by the customer or his agent, which includes following information:
- Name and surname or business name of customer and address of his business seat, place of business, permanent establishment, residence or address of usual residence
- Amount and type of goods
- Address and date of receipt of goods in other EU member state (if transport is provided by supplier), or address and date of end of transport of goods (if the transport is provided by customer)
- Name and surname of the driver of the motor vehicle and his signature
- Registration number of motor vehicle used for transport
Other documents – e.g. contract on the supply of goods, delivery note, proof of acceptance of payment for the goods, proof of payment for transport of the goods etc.
Unless the mentioned documents are not provided it will be not possible to execute the tax exemption for the supply of goods to other EU member state.