The Slovakian VAT Authorities will allow late cross-border VAT submissions from third-party countries until one calendar month after the end of their state of emergency period.
In their statement titled “Guidelines for foreign persons from third countries to apply for tax refunds during the pandemic period”, the tax authorities outline that they will allow businesses to submit a VAT refund claim beyond the 13th Directive deadline which is 30 June 2020. This easement will only apply if the Slovakian state of emergency continues past the 30 June 2020 deadline. Businesses are allowed to submit a late foreign VAT refund claim for the 2019 period until 30 days after Slovakia announces the end of their state of emergency. It is unclear as to when they will end their state of emergency.
The guideline states: “Under the provisions of section 4 of Slovakian Act No. 67/2020 Coll., a deadline that was missed during the pandemic period will be extended if the applicant carries out the relevant action no later than the end of the calendar month following the end of the pandemic period.”
Slovakia becomes one of very few European Members offering ane extension or late VAT submissions to third countries via the 13th Directive mechanism. Other countries that have recently allowed extensions include France and Monaco, who extended their deadlines to 30 September 2020. Germany has allowed for late VAT refund claims as long as claimants provide a valid excuse for late submission.
The EU commission has still not given any clarity on whether all member states should impose a 13th Directive extension deadline.
VAT IT continues to monitor the VAT Landscape during the Coronavirus pandemic and will alert our clients to any changes that affect their claims.
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