The Slovak Republic’s Ministry of Finance presented an updated VAT return form and template on 21 March 2025. The updates align with the legislative changes to VAT law, which go into effect on 1 July 2025.

Changes to VAT law will activate the self-assessment instrument for importers from 1 July 2025 for taxpayers in the Slovak Republic meeting Authorised Economic Operator (AEO) criteria and from 1 January 2026 for taxpayers (established or non-established) in the Slovak Republic using centralised customs procedures with valid AEO status.

Taxpayers must use the new VAT return form for tax periods starting or after 1 July 2025.