Slovakia does not have a special policy on tax exemptions on ODA, however in practice tax exemptions are not requested from the partners countries.
Under the Slovak legislation only the general approach is applicable, e.g. the Slovak Income Tax Act allows under certain conditions a tax deductibility of expenses incurred by the taxpayer in the form of donations provided for the purpose of material humanitarian aid.
As for VAT, the Slovak VAT Act is based on the European Union VAT legislation (Council Directive 2006/112/EC on common system of value added tax, hereinafter “ VAT Directive” ) and as such it allows for exemptions provided for in the VAT Directive only. There are some exemptions for international organizations, diplomats, European Organizations, etc., however the conditions for exemptions are strictly prescribed.
The national VAT Act (No. 222/2004 Coll.) provides in its paragraph 47 the following:
(13) Exempt from tax is also supply of goods free of charge, as a donation granted based on a written donation contract signed between the taxpayer and the Ministry of Interior of the Slovak Republic intending to export goods outside the territory of the European Union as a part of humanitarian and charity activities. For each calendar year, the Ministry of Interior of the Slovak Republic shall, by 15th January of the following year, submit to the financial directorate:
a) The list of donation contracts signed between the taxpayer and the Ministry of Interior of the Slovak Republic for the calendar year,
b) List of registration numbers of customs declarations for the exported goods donated by the taxpayer for the calendar year.
There are no special exemptions beyond the scope of the VAT Directive.