New VAT Declaration in Slovakia from July 2025 – What Changes in Import VAT Reporting?
From July 2025, businesses operating in Slovakia will be required to use the new VAT declaration form – DPHv25. This form introduces significant modifications, particularly in the reporting of VAT on imported goods. These changes are part of a broader reform aimed at aligning local regulations with EU rules and streamlining the reporting process.
In this article, we present the key changes and their impact on VAT taxpayers and importers operating in the Slovak market.
Key Changes – New Fields for Import Reporting
The DPHv25 form expands the range of data required for reporting import VAT by introducing separate fields for:
Output VAT – fields 11c to 12e
Input VAT – fields 23a to 23c
What is Reverse Charge for Import VAT?
The reverse charge system allows businesses to self-account for import VAT in the declaration, without the need to pay it upfront at customs. This mechanism is designed to simplify procedures and reduce the freezing of financial resources for businesses.
Benefits for Importers
Improved Cash Flow – No need to pay VAT upfront at customs
Consistency in Documentation – VAT declaration and customs data are more integrated
Faster Settlements – Import VAT can be deducted in the same declaration in which it was reported
How to Prepare Your Business for the Changes?
Businesses registered as VAT taxpayers in Slovakia should:
Update accounting and ERP systems to accommodate the new fields on the form
Train accounting teams on correctly reporting import VAT
Verify the procedures for reconciling customs documents with VAT declarations
When Will the New Form Be Applicable?
The DPHv25 form will apply to declarations covering tax periods starting from July 1, 2025. This means the first mandatory deadline for submitting the new declaration for monthly taxpayers will likely be in August 2025.
The form and official announcement have been published by the Slovak Ministry of Finance and can be downloaded from the official website.
How Tick EU Can Support Your Business
Tick EU specializes in comprehensive VAT compliance services across the European Union. We offer:
Preparation and submission of VAT returns in various countries
Advice on import VAT reporting and system adaptation to local requirements
Assistance with reconciling customs data with VAT declarations
If your business imports goods to Slovakia or operates in multiple EU markets, contact us – we provide tailored support to ensure compliance with the new regulations.
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