By Marián Augustín, AT Partners, k.s.
The latest amendment to the Slovak VAT Act has introduced customer liability for VAT charged on goods or services supplied in Slovakia, if the supplier has not paid (or has become unable to pay) the VAT when the customer knew or should have known that the VAT could not be paid to the tax authority.
Lawrence Grant, Chartered Accountants were recently successful in recovering GBP 50k in input VAT that was deducted by French VAT authorities, after the VAT was held by the French VAT authorities for almost one year.
EU residents receiving goods from Germany will have to get used to confirming the delivery an extra time on a new form for the German minister of finance. Without this so-called confirmation of delivery for exports to the EU, VAT for the goods will remain payable in Germany for the supplier in the future.