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Research by Country/Region January 16, 2018  
SLOVAK REPUBLIC: CUSTOMS, TAXES, and DOCUMENTATION REQUIREMENTS: IT PRODUCTS and SERVICES IMPORTS

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A. Is this country a member of the Information Technology Agreement?

B. Customs documentation requirements for IT products

C. Software: duties and taxes, updates, licenses, electronically delivered

D. IT services: tax treatment and other regulations

E. Refurbished, used, or repaired computer equipment imports


A. IS THIS COUNTRY A MEMBER OF THE INFORMATION TECHNOLOGY AGREEMENT?
YES
Signatories to the Information Technology Agreement (ITA) have eliminated their import duties on a wide range of information technology products, including software and computer hardware. For more information on the ITA, and exact tariff elimination schedules of signatories, click here.
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B. CUSTOMS DOCUMENTATION REQUIREMENTS FOR IT PRODUCTS

What are the documentation requirements for the physical import of software? For other information technology products?
The necessary documentation requirements for the tangible import of software or other information technology products are: invoice or other relevant document that shows price of the good and origin country and declaration of customs value.
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C. SOFTWARE: DUTIES and TAXES, UPDATES, LICENSES, ELECTRONICALLY DELIVERED

DUTIES AND TAXES ON SOFTWARE IMPORTS

Are duties assessed on the intellectual property of the software or on the medium on which is it presented?
Neither duties nor taxes for the intellectual property of the software and/or packaged software are assessed, if the price of software is stated on the voucher or invoice as a separate item.

However, if the software price is not shown separately, duties or taxes are assessed on the volume of the medium on which it is presented or on the volume of the whole product that has installed the software, including software package.

If software would be sent to a distributor who has a license to produce and sell the software and if the distributor would then transfer the software to a CD for sale in the importing country, a tax is applied on the cost of the medium.

Are taxes assessed on the intellectual property of the software or on the medium on which is it presented?
See above answer.

Is customized software treated differently than packaged software?
Customized software is not treated differently than packaged software.
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IMPORTS OF SOFTWARE UPDATES

What are the customs duties and tax implications for software sold with updates when the full sales price, including cost of updates, is shown on the original commercial invoice? Are duties and taxes paid on that amount? What happens when the updates are sent at a later date? Are duties/taxes applied again? If so, based on what value? How should information presented on the commercial invoice for the original and subsequent shipments to avoid paying duties/taxes more than once on a single sale?
Neither duties nor taxes for software sold with updates are assessed where the full price, including cost of updates, is shown on the original commercial invoice and the price of the software is stated on the voucher or invoice as a separate item.

If the updates are sent at a later date, the customs office will require the original voucher/invoice to see value of the upgrade and estimate price in accordance with GATT Agreement part VII and Notice 120/84 Part 13 and Law No 180/96 Paragraph 82.

Duties and taxes are not applied again, if the customs declarant can submit the original invoice or voucher. It should show a separate price for the software upgrade and for the data carrier (diskette, hard disc, zip disc, etc.).
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SOFTWARE LICENSES: CUSTOMS CLASSIFICATION, IMPORT DUTIES, TAXES, OTHER

Are software licenses classified in Harmonized System 4907?
Software licenses are classified in HS category 4907.

Are import duties/taxes applied? If so, on what cost/price base are they levied?
Import duty is 0 percent.

Are withholding or other additional taxes applied on software licenses? If yes, how?
No withholding or other taxes are applied on software licenses.

If a U.S. license agreement is included in the packaging or is part of the installation/registration of shrink-wrapped software imported from the United States, would that agreement be binding on consumers in your market? If so, would U.S. or local laws pertain?
If a U.S. license agreement is included in the packaging or is part of the installation/registration of shrink wrapped software imported from the U.S., that agreement would be binding on consumers in Slovak market and local laws would pertain.
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SOFTWARE DELIVERED OVER THE INTERNET/ELECTRONICALLY DELIVERED SOFTWARE

Are taxes applied to software delivered to the end-user over the Internet? If so, on what value?
No duties/taxes are applied to software delivered over the Internet to the end-user or to a distributor who has a license to produce and sell the software.

Would the situation be different if this software were instead delivered to a distributor who has a license to produce (replicate) and sell the software?
See above.

What are the documentation requirements for the electronically delivered import of digitized products (i.e. software, movie downloads) over the Internet or other networks?
There is no legislation pertaining to the import of digital products over the Internet or other networks.

Must an electronically delivered software import be accompanied by a physical shipment of the same product?
Slovak legislation does not require that cross-border, electronically delivered software be accompanied by a physical shipment.
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D. IT SERVICES: TAX TREATMENT AND OTHER REGULATIONS

Are services (i.e. training, set-up, etc) relating to the sale of software taxed? If so, at what rate and based on what value?
Training, set-up or other services relating to the sale of software are not taxed.

Are U.S. IT solution providers permitted to send personnel into the country to set up hardware/software-related systems?
U.S. information technology solution providers are permitted to send personnel into the country to set up hardware/software related systems.

Are special visa, work permits, and/or professional certification by an accredited body required?
Personnel need work visas even for short-term work, although this provision often is ignored in practice.
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E. REFURBISHED, USED, OR REPAIRED COMPUTER EQUIPMENT IMPORTS

1. REFURBISHED COMPUTER EQUIPMENT
Is the import of refurbished computer hardware, parts, and accessories (including toner cartridges) permitted?
Yes, import of refurbished computer hardware, parts, and accessories including toner cartridges is permitted.

If so, what are the documentation requirements?

Is special labeling required?
Standard labeling is required.

What value should be shown on the invoice?
Sales value should be shown on the invoice, that is, the price that will be paid by purchaser.

How are duties and taxes assessed?
Taxes on such products are assessed on the sales price.
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2. USED COMPUTER EQUIPMENT
Is the import of used computer hardware, parts, and accessories (including toner cartridges) permitted?
Same as for refurbished hardware. See answers above.
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3. REPAIRED COMPUTER EQUIPMENT
Are duties and taxes assessed on the re-import of repaired computer equipment?
According to Law No. 180/1996, Paragraph 157 there are no taxes/duties on the reimport of repaired computer equipment, if such computer equipment can be considered as the import of “inactive enriched” goods.

How should the commercial invoice appear?
The commercial invoice should show, in addition to the standard commercial invoice, the value of enhanced equipment and total repair cost.
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RESPONSE INFORMATION

This response was prepared by the U.S. Department of Commerce/Commercial Service in Bratislava, Slovakia, in March 2003. For further clarification please contact:
Marian Volent
Commercial Specialist
U.S, Embassy, Bratislava
marian.volent@mail.doc.gov

Special Notes: The above information is intended to serve only as unofficial guidance. In seeking to obtain government rulings in specific cases, it will often be necessary to refer to special laws, separate regulations and announcements, and case-by-case decisions by the government. Beyond the general guidelines shown above, legal counsel should be retained at an early stage of consummation of a major procurement contract, and before entering into any legal commitments.

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