Reverse-charge VAT on advertising from abroad is the situation where a Slovak company buys online advertising from a supplier based in another member state – typically Google Ireland or Meta Platforms Ireland – and receives an invoice without VAT. For services of this type, the reverse charge applies: the tax is remitted not by the supplier but by the customer in its state of establishment. For a company, this means two things. If it is not a VAT payer, it generally becomes obliged to register for a tax identification number for services received from the EU before the first purchase of such a service, and this must happen before the service is received. If it is a VAT payer, it self-assesses the tax and, subject to meeting the conditions, deducts it at the same time. This is also tied to the submission of the relevant returns. Check the specific procedure and deadlines with your accountant or tax adviser.
See also: Tax deductibility of advertising costs, Company marketing budget, Contract with a marketing agency.
