Supply of goods with installation or assembly

Foreign company [EU and not EU] supplying goods with installation in Slovakia is not required to be VAT registered provided the client is a taxpayer established in Slovakia.

 

Keeping records

Foreign company is obliged to keep detailed records by individual tax periods on supplies of goods and services accepted. It 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 deduction, a foreign company shall keep records itemized by goods and services, which qualify or not for the tax deduction. It also shall keep records on payments received or made prior to the supply of goods and services.