In a customs warehouse, third-country goods can stay for an unlimited period without payment of duty or import VAT. We show how customs warehousing works and when it pays off.
Guides
An import from Ukraine is an import from a third country, even under the DCFTA. Here is the process step by step – from tariff classification and proof of origin to customs clearance and VAT.
A foreign company becomes a VAT payer in Slovakia with its very first taxable transaction. We explain when registration is required and when a tax representative under § 69a or § 69aa can replace it.
Customs procedure 42 lets you import goods from a third country without paying VAT in Slovakia, provided they continue to a customer in another EU Member State. We explain the conditions, tax representation and tax security.