When a VAT payer buys goods from a supplier in another EU member state, the tax is not charged by the seller but self-assessed by the buyer. Slovakia governs this under § 11 of the VAT Act, the Czech Republic under § 16; in both countries the acquirer declares the tax and, with a full right of deduction, recovers it in the same return — making the transaction VAT-neutral. The mechanism is the same, but the rates and reporting differ, and the two sets of rules must never be mixed.
What is an intra-EU acquisition of goods?
An intra-EU acquisition occurs when you obtain the right to dispose of goods as owner and those goods are transported to you from another EU member state by a supplier registered for VAT there. On the supplier’s side it is an exempt intra-Community supply, so you receive an invoice without VAT. The tax is accounted for in the buyer’s country instead.
In Slovakia this is defined in § 11 of Act No. 222/2004 Coll.; in the Czech Republic in § 16 of Act No. 235/2004 Coll. The practical starting point is the same: the foreign seller charges no VAT, and the duty to settle it shifts to you. For the invoicing side of cross-border trade, see our guide on how to invoice abroad from a VAT perspective.
How self-assessment works in both countries
The buyer is the person liable to pay the tax — in Slovakia under § 69(6), in the Czech Republic through the self-assessment (reverse-charge) mechanism of § 16. You add your domestic VAT to the price of the goods, report it as output tax and, if you have a full right of deduction, recover the same amount in the same return.
Example: a company buys a machine from Germany for €10,000. The supplier invoices without tax; the buyer applies domestic VAT, declares it and simultaneously deducts it. The net cash effect is zero. The logic is identical on both sides of the border — only the numbers change.
When does the tax liability arise?
Both countries use the same timing rule. The liability arises on the 15th day of the month following the month of acquisition — or on the date the invoice is issued, if that is earlier. Slovakia sets this out in § 20, the Czech Republic in § 25.
Example: you take delivery on 20 March and the supplier issues the invoice on 2 April — the liability arises on 2 April, because the invoice precedes 15 April. Had the invoice arrived on 20 April, the decisive date would be 15 April.
Which VAT rate and exchange rate apply?
You always apply your domestic rate — the rate the goods would carry at home, not the supplier’s rate. This is where the two countries diverge most clearly. Slovakia has three rates in 2026: a standard 23% and reduced rates of 19% and 5%. The Czech Republic has a standard 21% and a single reduced 12% (its two reduced rates were merged in 2024).
If the invoice is in a foreign currency, you convert it using the exchange rate tied to the moment the tax liability arises — the ECB reference rate (Slovakia, § 26, the rate of the preceding day) or the Czech National Bank / ECB rate (Czech Republic, § 4(8)). Using the invoice date instead of this rule is a frequent error.
When can you deduct the self-assessed VAT?
A payer who declares the acquisition tax may deduct the same amount, provided the goods serve taxable business activity. Slovakia regulates this in § 49–51, the Czech Republic in § 72 and following. Because the right to deduct arises together with the liability, you declare and deduct in the same return.
Where the right is full, the operation is neutral. If the goods are used partly for exempt or private purposes, the deduction may be restricted and the VAT becomes a real cost. The same domestic-invoice requirements apply regardless — see our overview of how to issue a domestic invoice in Slovakia and the Czech Republic.
How to report it — and what differs between Slovakia and Czechia?
In both countries the acquisition goes into the VAT return, with the output tax and the matching deduction on the relevant lines, and in both it must also appear in the national control statement — in Slovakia in part B.1, in the Czech Republic in part A.2 (itemised for each invoice, regardless of value). The mechanics are closely aligned; the practical differences lie in the rates and in which section of the control statement the entry belongs.
One rule is shared: the buyer does not file an EC Sales List (recapitulative statement). That obligation belongs to the supplier making the intra-Community supply. As the acquirer, the return — plus the Slovak control statement — is all you need.
What are the most common mistakes?
The recurring errors are much the same in both countries: misjudging the date the liability arises, using the wrong exchange-rate date, declaring the tax without claiming the deduction, applying the supplier’s rate instead of the domestic one, and — in Slovakia — omitting or mis-stating the B.1 entry, or — in the Czech Republic — leaving the acquisition out of part A.2 of the control statement or wrongly forcing it into the EC Sales List. Each can trigger an assessment or penalty despite the operation being otherwise neutral.
Buying goods from other EU countries and want your self-assessment, deduction and reporting to be error-free? We will review your cross-border purchases and set up the VAT return correctly in Slovakia or the Czech Republic.
FAQ
Do I have to pay VAT on goods from the EU even though the supplier invoiced without tax?
Yes. The foreign supplier invoices without VAT as an exempt intra-Community supply, and the tax is settled in your country. As a VAT payer you declare it by self-assessment (Slovak § 69(6) or the Czech reverse charge). With a full right of deduction you recover the same amount in the same return, so the transaction is neutral.
Which VAT rate applies to an intra-EU acquisition?
Your domestic rate, not the supplier’s. In Slovakia that means the 23% standard rate or the 19%/5% reduced rates in 2026; in the Czech Republic the 21% standard or 12% reduced rate. A foreign-currency invoice is converted at the rate tied to the date the tax liability arises.
Do I file an EC Sales List when I buy goods from the EU?
No. The EC Sales List (recapitulative statement) is filed by the supplier making the intra-Community supply, not by the buyer. You report the acquisition in your VAT return; in Slovakia you also enter it in part B.1 of the control statement, and in the Czech Republic in part A.2 of the control statement.