Conditions for purchase without VAT
Purchase without VAT is only possible in the following cases:
– a customer who has a valid EU VAT number and purchases from an EU member state other than the Slovak Republic. We require a declaration of ownership of the VAT number before starting the purchase and issuing a commercial invoice. Alternatively, it is necessary to verify the allocation of VAT number in the EU VIES system. Without verification or signing of declaration of ownership of the VAT number, we have to charge prices with VAT in the amount according to the applicable legislation.
The goods must be demonstrably transported outside the territory of the Slovak Republic:
– by courier service (package or pallet transport)
– personal collection by own vehicle. Signing the goods export document is required. Vehicle and driver data are required.
– export of goods and delivery by our vehicle outside the Slovak Republic. Signing the goods export document is required.
– customer from non-EU countries – in case of export through customs clearance to third countries. Export customs clearance is required. The price of export customs procedures represented by a customs declaration is currently charged at €100. The price includes an escort by our vehicle to the place of customs clearance in the city of Zvolen, Slovak Republic. If the customer arranges the export procedure himself, we do not charge a fee for the customs procedure. In that case, the customer must pay the invoice for the goods and related services together with VAT in the amount of 20% in advance. We will return the VAT to the customer only after receiving the confirmation of the export of the goods from custom office.