The Slovak Republic Financial Administration has published new guidelines dated 26 October 2023 on the refund of VAT to foreign persons in a third (non-EU) country, Information Guide 6/DPH/2023/IM. The guidelines are intended for foreign persons that are not established in the EU, i.e., persons that do not have their registered office, place of business, establishment, residence, or usually residence in the territory of the EU, and want to apply for a VAT refund from the Slovak Republic. The…