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Customs

Fiscal representation in Slovakia

In short

A fiscal representative holds a VAT registration on behalf of a non-established business so that business can import and make intra-community supplies without registering itself. Homola Cargo does not offer fiscal representation at launch. This page is an explainer, not a service.

Updated 20 August 2026 · Last reviewed 20 August 2026 · M. Homola, Founder, customs agent

Key takeaways

  • A limited fiscal representative appears on the declaration under code Y042.
  • Fiscal representation shifts VAT compliance work, and risk, onto the representative.
  • We do not provide it today. Procedure 42 with us requires your own Slovak VAT number.

What the role is

A fiscal representative is a VAT-registered person in the member state of import who acts for a business that is not registered there, taking on the obligations of registering the import, reporting the onward supply and answering to the tax authority for it.

Our position, plainly

Homola Cargo does not act as a fiscal representative. To clear under procedure 42 with us you must hold your own Slovak VAT registration. If that is a blocker for you, tell us and we will say so at the first call rather than the third.

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