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Slovakia Intrastat recapitulative change proposals

  • VAT
  • 22 May 2014 | Richard Asquith

Slovakia Intrastat recapitulative change proposals

The last proposals to change the Slovakian VAT code include a modification to the VAT compliance rules.

New Intrastat threshold

In all EU member states, Intrastat declarations are generally due on a monthly basis, and EU Intrastat reporting thresholds are set by each country. Intrastat is an additional reporting requirement

There are varying thresholds for acquisitions (goods ‘imported’ into Slovakia from another EU member state) and dispatches (goods ‘exported’ to another EU member state. In Slovakia, the current thresholds for dispatches and arrivals are €400,000 and €200,000 respectively.

The changes proposed fro 1 October 2014 include a modification affects the lower threshold that only requires quarterly reporting. The current threshold is for €100,000 and would be reduced to €50,000.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.