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Slovakia

Outside the EU

Updated 04. 2010

Legal requirements

The medium-term and long-term development strategy of the Slovak Republic is aimed at boosting quality and innovation in the various branches of the Slovak economy. Implementation of the strategy falls within the competence of the Slovak Ministry of the Economy.

A significant policy tool of the Ministry of the Economy is:

The programme is intended to assist innovation in manufacturing and in the services sector, including tourism, and to boost the competitiveness of small and medium-sized companies.

Export and import of goods and services

Export and import duties apply to export goods and to exports from EU countries to other countries. These goods are specified in the customs tariff.

EU measures on the movement of goods between the Union and third states and measures for preventing the illegal actions of persons in the import, export and transit of goods between the Union and third states is defined by the Customs Act.

Tax obligations (and tax exemptions) in the export and import of goods and services are regulated by the provisions of the Act on Value Added Tax.

Measures against breaches of intellectual property rights in the import, export and re-export of goods are provided by the Act on Measures Against Breaches of Intellectual Property Rights in the import, export and re-export of goods.

The introduction of import licences for non-agricultural products falls within the competence of the Ministry of the Economy.

Import licences:

  • must be issued automatically following submission of applications for any number of licences,
  • are issued non-automatically for imports which are subject to quantitative restrictions or which are subject to central government controls in accordance with international regulations (poisons, arms).

Import and export licences for agricultural products are issued by the Agricultural Payment Agency.

State support for exports

Responsibility for trade and export policy rests with the Ministry of the Economy, which manages cooperation between Slovakia and the WTO.

The European Commission concludes special agreements with certain third countries focusing on the mutual recognition of tests and certificates.

The Integrated Community Tariff (TARIC) represents a summary of the customs and trade legislation applied on the external borders of the EU with third countries.

The opportunities for state support for exports are set out on the website of the Ministry of the Economy in the Foreign Trade and Export Support section.

Statistics

The Statistical Office performs statistical surveys for the purpose of assessing economic and social conditions and developments in Slovakia.

The EXTRASTAT system provides information on the exchange of goods with non-EU Member States on the basis of mandatory customs documentation.

 

Administrative procedures

Exporting goods

Taxpayers who achieve a turnover of EUR 49,790 over the 12 previous consecutive calendar months at most shall register for VAT.

A certificate of origin of goods is an international trade document which serves as evidence in customs procedures when importing goods into a specified country and for licensing procedures. It is issued by the Slovak Chamber of Commerce and Industry (SOPK),

The holder of the TIR carnet takes over responsibility for submitting goods to the customs authority in the country of destination, and for paying customs duties, taxes and other charges relating to goods in transit.

The temporary import regime may be applied only to goods which will be re-exported in the same condition as they were imported into the country of destination. This is enabled by the ATA carnet. It is issued by the SOPK.

The export of dual-use goods is controlled by the Ministry of the Economy from the perspective of the possible security and foreign-policy impacts on the Slovak Republic.

EXIMBANKA SR also provides export support backed by the state under the terms of the Act on the Export-Import Bank.

Within the framework of insurance activities, EXIMBANKA SR insures against commercial and non-commercial risk.

Importing goods

When importing goods from another Member State, the taxpayer shall apply to the tax office for tax registration before acquiring the goods. This applies in cases where the overall value of the goods reaches EUR 13,941.45 exclusive of tax in the calendar year.

The application for tax registration shall be submitted by the 20th day of the calendar month following the month in which the turnover mentioned in the first sentence was achieved.

When importing goods with a value in excess of EUR 22 from third countries into the EU, it is necessary to submit a written customs declaration - the unified customs document. Customs dues (duty + VAT) are assessed on the basis of this document.

The EMCS is a new electronic system for monitoring movements of excise goods between Member States under a suspension of excise duty.

Exporting and importing services

If a taxpayer is a recipient of the services of a foreign person from another Member State he shall apply to the tax office for tax registration before receiving the services.

The service provider in the other Member State shall apply to the tax office for tax registration before supplying the service.

The tax office must register the taxpayer for tax, issue him with a tax registration certificate and assign him a tax identification number within seven working days of receiving the application for tax registration.

Submitting statistics

The EXTRASTAT system provides information on the exchange of goods with non-EU Member States on the basis of mandatory customs documentation.

Resources

The data base on access to third country markets (Market Access Database - MADB) contains information on accessing the markets of non-EU countries and on European Commission solutions for overcoming trade barriers.    

Comprehensive information on procedures for exporting goods and services and trading with countries outside the EU is provided on the SARIO website.

The following bodies support the pro-export activities of legal entities. They hold information on  institutions which support exports.

Help & advice

Help & advice

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

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