Do you act as our fiscal representative in Slovakia?

No. At launch we do not offer fiscal representation. To clear in Slovakia on your own account you must hold your own Slovak VAT registration. We say this before you book, not after.

Who is the declarant, and who carries the customs debt?

By default we act as direct representative under Article 18 UCC: the declaration is lodged in your name, you are the declarant, and the customs debt is yours. Indirect representation is available only where you are not established in the EU.

What is your liability under indirect representation?

Under Article 77(3) UCC the indirect representative is jointly and severally liable for customs duty. In Case C-714/20 (U.I. Srl, 12 May 2022) the Court held that this joint liability does not extend to import VAT unless national law imposes it separately.

What evidence do we get for audit?

The MRN and the released declaration, the customs receipt for every amount we advanced, the signed CMR evidencing removal from Slovakia, the commercial invoice, and the VIES check record carrying the date of the declaration.

For EU distributors

A Bratislava entry point, filed in your name, evidenced for audit

We are a Slovak legal entity holding our own customs authorisation and filing declarations directly, not through a third-party broker. Procedure 42 clearance releases your goods without pre-financing import VAT, and every declaration leaves behind the evidence pack your auditor expects.

Discuss a lane Representation and liability

What we will and will not take on

Stated plainly, because the alternative is a dispute later.

Direct representation by default The declaration is lodged in your name. You are the declarant and you carry the customs debt. Indirect representation is available only where you are not established in the EU — Article 18 UCC, with joint and several liability for duty under Article 77(3), narrowed for import VAT by Case C-714/20.

No fiscal representation at launch You must hold your own Slovak VAT registration to clear here on your own account. We do not act as fiscal representative and we will not imply otherwise. The fiscal representation page is an explainer, not an offer.

Duty and VAT are a payment service We advance them and pass them through at cost with the customs receipt attached. Advancing a payment does not move the liability.

No AEO status We hold no AEO authorisation and display no certification badges. When that changes we will publish the authorisation number, not a logo.

The evidence pack, per consignment

Everything below is produced as a matter of course and delivered with the invoice.

Document	What it proves	Retention
Released declaration and MRN	The goods were released for free circulation, and on what particulars	10 years
Y040 / Y041 / Y042 codes on the entry	The exemption claimed for the onward intra-community supply	10 years
VIES check record	The buyer's VAT number was valid on the date of the declaration	10 years
Signed CMR	The goods physically left Slovakia	10 years
Commercial invoice and packing list	Transaction value and the composition of the consignment	10 years
Customs receipt for duty advanced	The exact amount paid to the administration on your behalf	10 years

The cash-flow position, on your numbers

Import VAT that is never paid at the border is working capital that never leaves your account.

Consignment value (goods), EURFreight to the EU border, EURInsurance, EURDuty rate, %Destination member stateDays your VAT reclaim normally takes

Customs value (goods + freight + insurance)	€83,100
Customs duty, payable at the border either way	€3,906
Import VAT on a normal import (21% of €87,006)	€18,271
Import VAT under procedure 42	€0

€18,271

stays in your account, instead of being pre-financed for about 45 days on every consignment like this one.

You need your own Slovak VAT registration, and the receiver needs a valid VAT number in Czechia. We do not act as fiscal representative.

VAT and duty rates here are configurable content fields for illustration. Verify the rate for your commodity code and member state before relying on the figure.

Start here

Practical guides to importing through Slovakia, customs procedure 42 and distributing goods within the EU.

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Questions distributors ask

Do you act as our fiscal representative in Slovakia?: No. At launch we do not offer fiscal representation. To clear in Slovakia on your own account you must hold your own Slovak VAT registration. We say this before you book, not after.
Who is the declarant, and who carries the customs debt?: By default we act as direct representative under Article 18 UCC: the declaration is lodged in your name, you are the declarant, and the customs debt is yours. Indirect representation is available only where you are not established in the EU.
What is your liability under indirect representation?: Under Article 77(3) UCC the indirect representative is jointly and severally liable for customs duty. In Case C-714/20 (U.I. Srl, 12 May 2022) the Court held that this joint liability does not extend to import VAT unless national law imposes it separately.
What evidence do we get for audit?: The MRN and the released declaration, the customs receipt for every amount we advanced, the signed CMR evidencing removal from Slovakia, the commercial invoice, and the VIES check record carrying the date of the declaration.

Named contact: M. Homola, Founder, customs agent. +421 918 313 222.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.