{"id":507,"date":"2016-07-15T16:06:43","date_gmt":"2016-07-15T14:06:43","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=507"},"modified":"2021-08-11T13:30:47","modified_gmt":"2021-08-11T11:30:47","slug":"registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac\/","title":{"rendered":"Registration of foreign entities after 1 January 2016 and VAT relating to the supply of construction or engineering work"},"content":{"rendered":"

When are the foreign VAT payers are required to register?<\/strong><\/p>\n

Foreign VAT payers are required to register in Slovakia <\/b>under Sec. 5 of the VAT Act as well as if they are paid for construction or engineering work done in Slovakia or are supplied goods with installation and mounting in Slovakia by another foreign entity since Sec. 69 (12)(j) of the VAT Act requires any payer who is delivered goods or rendered services from another payer to charge VAT relating to the supply of construction or engineering work, including the supply of buildings or a part thereof listed under Section F of a special regulation, and\/or to the supply of goods with installation or mounting if the installation of mounting is listed under Section F of the special regulation. These provisions of the VAT Act became effective on 1 January 2016.<\/p>\n

Foreign VAT payers are required<\/b> to register in Slovakia under Sec. 5 of the VAT Act if they are paid for construction or engineering work done in Slovakia or are supplied goods with installation and mounting in Slovakia by another foreign entity since Sec. 69 (12)(j) of the VAT Act requires <\/b>any payer who is delivered goods or rendered services from another payer to charge VAT relating to the supply of construction or engineering work, including the supply of buildings or a part thereof listed under Section F of a special regulation, and\/or to the supply of goods with installation or mounting if the installation of mounting is listed under Section F of the special regulation. These provisions of the VAT Act became effective on 1 January 2016.<\/p>","protected":false},"excerpt":{"rendered":"

When are the foreign VAT payers are required to register? Foreign VAT payers are required to register in Slovakia under Sec. 5 of the VAT Act as well as if they are paid for construction or engineering work done in Slovakia or are supplied goods with installation and mounting in Slovakia by another foreign entity…<\/p>\n","protected":false},"author":1,"featured_media":508,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-507","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nRegistration of foreign entities after 1 January 2016 and VAT relating to the supply of construction or engineering work - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/de\/registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Registr\u00e1cia zahrani\u010dnej osoby po 1.1.2016 a da\u0148 vz\u0165ahuj\u00faca sa na dodanie stavebn\u00fdch pr\u00e1c[:en]Registration of foreign entities after 1 January 2016 and VAT relating to the supply of construction or engineering work[:de]Registrierung einer ausl\u00e4ndischen Person nach dem 1.1.2016[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"When are the foreign VAT payers are required to register? Foreign VAT payers are required to register in Slovakia under Sec. 5 of the VAT Act as well as if they are paid for construction or engineering work done in Slovakia or are supplied goods with installation and mounting in Slovakia by another foreign entity…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/de\/registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2016-07-15T14:06:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:30:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/skyscraper-1482844.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"475\" \/>\n\t<meta property=\"og:image:height\" content=\"286\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/de\/registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac\/\",\"name\":\"[:sk]Registr\u00e1cia zahrani\u010dnej osoby po 1.1.2016 a da\u0148 vz\u0165ahuj\u00faca sa na dodanie stavebn\u00fdch pr\u00e1c[:en]Registration of foreign entities after 1 January 2016 and VAT relating to the supply of construction or engineering work[:de]Registrierung einer ausl\u00e4ndischen Person nach dem 1.1.2016[:] - 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