Reverse Charge Mechanism (RCM)

Supplies of goods to VAT-registered businesses within the European Union are carried out under the reverse charge mechanism in accordance with § 43 of Act No. 222/2004 Coll. on VAT (Slovak Republic). If all legal conditions are met, the invoice is issued with 0% VAT.

To apply this regime, the customer must select the appropriate option during checkout and provide a valid EU VAT number that can be verified in the VIES database.

For orders processed under the reverse charge mechanism (RCM), bank transfer is the only available payment method. Payment by card or cash on delivery is not available for these orders. The seller reserves the right to cancel any order created in violation of these conditions.

The online store displays prices including VAT. VAT deduction is applied only after successful verification of the customer's VAT number in the VIES database. Payment should be made only after receiving the proforma invoice issued following the verification process.

Customers are kindly requested not to pay for the order before receiving the proforma invoice. Refunds of incorrectly paid VAT are administratively demanding for both parties.

If the VAT number is not provided or cannot be verified in the VIES database, the order will be invoiced including VAT.

The VAT number must be entered directly in the checkout form. Information provided later by email, phone or in order notes may not be accepted. The seller reserves the right to refuse subsequent changes to invoicing details or reissuing the invoice to another entity after the order has been placed.