Ukrainians who are temporarily in or traveling through Slovakia can use the Tax Free system to get back some money for goods bought in stores. In the EU, this system allows you to get back up to 25% of the cost of goods, depending on the country's VAT rate and operator fees.
In 2025, Tax Free in Slovakia will operate under new rules: the standard VAT rate has increased to 23% from January 1, and the minimum purchase amount to get the refund is from €100.01 (depending on the operator, like Global Blue or Planet Tax Free). This makes the system more beneficial for large purchases but requires strict adherence to conditions for non-EU residents.
In this article, we explain who is eligible for a refund, which purchases can be refunded, limitations, a step-by-step guide, and how to receive the money.
— Pay and keep the receipt and the form — without them, a refund is impossible. Also, do not use the goods before reaching the border.
What is the VAT Refund System (Tax Free / VAT Refund)
Tax Free is a system for getting back part of the value-added tax (VAT) paid when buying goods in EU countries. Savings depend on the VAT rate and operator fees (3–10%). In the EU, rates range from 4% to 25%, so the potential refund is in the same range. The system is based on European law: VAT is collected within the country but does not apply when goods are exported outside the EU. Goods must cross the border within a set time after purchase; otherwise, a refund is not possible.Who is eligible to use Tax Free in Slovakia
The system applies only to non-EU residents. You must live outside the European Union and not be considered a resident of Slovakia. Those who are NOT eligible for a VAT refund include:- Refugees with official asylum (including Ukrainians with temporary protection, as this is considered residency for more than 183 days).
- People officially employed in Slovakia.
- Holders of permanent residence (PMP) or those who spend more than 183 days a year in the country.
Conditions for receiving a VAT refund for Ukrainians
To get Tax Free, follow the basic EU and Slovak requirements:- You are a non-resident of Slovakia and the EU.
- Goods exported outside the EU: The main condition is export. VAT does not apply to exported goods.
- Minimum receipt amount: In Slovakia, it is from €100 per person in one store. The items on the receipt must be for personal use and fit in luggage.
- Time limit for exporting goods: Goods must cross the EU border within 3 months after purchase.
- Goods cannot be used before reaching the border: Customs officers check the original condition.
What goods are eligible for VAT refund
The following goods are eligible for refund if they are for personal use and exported in luggage:- Clothing, shoes.
- Cosmetics, accessories.
- Electronics, home appliances, decor.
- Fuel, services.
- Perishable food items (before inspection).
Step-by-step guide: How to get Tax Free
- Shopping at the store
— Pay and keep the receipt and the form — without them, a refund is impossible. Also, do not use the goods before reaching the border. 2. Get the customs stamp (validation)
— At the border/airport, present: the goods, your passport, the form, and the receipt. The customs officer will check the condition of the goods (that they are unopened and undamaged) and will stamp the form.
3. Get your money
There are several ways:
- At the store: Return to the store with the validated document (up to 100% of VAT, no commission). The time limit needs to be checked with the store when you buy. (For example, Datacomp's website states that a refund is possible within 30 days after the stamp. You need to return to the store with all documents (form, receipt, stamp). Get cash or deduct the amount from a new purchase.
- Through operators (Global Blue, Premier Tax Free): You can also get a refund at special service points at borders and airports — Global Blue, Premier Tax Free. Operators charge a commission for their services but allow you to choose how to receive the payment: in cash or to a bank card.
- In Ukraine through a partner: Tax Free refunds can also be obtained in Ukraine through partner banks that work with international VAT refund operators, such as Pravex Bank, which works with Global Blue. After getting the customs stamp, the traveler must visit one of the bank's branches (it is recommended to call ahead to make an appointment). You need to provide the Tax Free receipt, passport, and the purchase form with the customs stamp. Refunds are made in cash in hryvnia at the bank's internal exchange rate or to a bank card within approximately 10–15 days.
