The Financial Administration of the Slovak Republic has published a template and an official electronic form for the Notification on the Use of a Passenger Motor Vehicle for Business Purposes (published template of notification form in Slovakia – OZNMVv26). The new form must be used by all entrepreneurs who, as of the new year, declare a 100% entitlement to deduct VAT on motor vehicles used for business purposes.
The new requirements arising from the amendment to the VAT Act introduce additional administrative obligations, which are contrary to the information previously presented by the Ministry of Finance of the Slovak Republic.
- What Does the New Form Contain?
The new form is filed as part of a reporting obligation that must be fulfilled by all taxpayers (VAT payers) if they apply a 100% VAT deduction on the use of motor vehicles in category M1 and motorcycles in categories L1e and L3e for business purposes.
The purpose of the form is to notify the tax authorities of data concerning vehicles for which a 100% VAT deduction is applied, as well as any changes relating to the registration or scope of the taxpayer’s vehicle fleet. This means that the form is submitted only exceptionally when reporting new data or changes thereto
For this reason, in the event of a change to previously notified data, the date on which the original (i.e. previous) notification was submitted must also be indicated.
The form itself is divided into three parts, which are briefly described below:
Part I – Data on the Motor Vehicle
This part indicates the manner in which the motor vehicle is used for business purposes. Accordingly, this section begins with information about the vehicle, followed by an indication of its use within leasing activities, taxi services, driving school operations, etc.
Part II – Information on the Change in Use of the Motor Vehicle
The second part contains information about a change in the use of the vehicle from exclusively business purposes to purposes subject to exemption from the application of the special VAT scheme (e.g. use of the vehicle for short-term rental, taxi services, driving school operations, or vehicle demonstration activities).
Part III – Notification of the Commencement of Use of a Motor Vehicle
In this part, the taxpayer informs the tax authority about a motor vehicle that will be used (changed) from the following tax period exclusively for:
- short-term rental,
- transport within taxi services,
- operation of a driving school,
- vehicle demonstration or testing,
- business purposes (100% use)
If the Part III is to be inserted – in the field indicating the calendar year, the “following year” must always be stated.
In each part, information and data relating to each motor vehicle are provided separately. This means that each passenger car must be entered individually in the respective sections using the “Add” record function. In each part, the taxpayer provides the same information concerning:
- the vehicle identification number (VIN),
- the vehicle registration number (licence plate number),
- the name and type of the vehicle,
- the vehicle category (selected only from M1, L1e, and L3e).
- Where Can the New Notification Form Be Found?
The new electronic form is available in the Financial Administration’s catalogue of forms under the section Tax Administration – VAT forms. Currently, there is no English version of such notification available.
However, this notification does not contain any instructions for completion. Therefore, in case of questions, taxpayers must contact the Financial Administration’s call centre or their tax adviser.
