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Questions 1–16 are answered by Martina Divald Mužilová, attorney at law, Hronček & Partners

1. Hello, my question is: A customer wants to file a complaint; they purchased the item from an online store but lost the receipt (invoice). Are we legally required to print or send them a new one?

The significance of an invoice under Act No. 222/2004 Coll. on Value Added Tax, as amended (hereinafter the “VAT Act”), lies in the fact that it primarily serves the function of controlling value added tax. It serves to verify the VAT that the supplier is required to pay on the supply of goods or services and also serves to verify the tax deduction claimed by the recipient of the goods or services. The issue of invoices is governed by the provisions of Sections 71–76 of the VAT Act. The VAT Act defines the persons subject to the law and establishes the cases in which the issuance of an invoice is mandatory.

The law does not directly impose an obligation on the merchant to issue a new invoice if the consumer has lost the invoice.

In this regard, however, we note that a merchant is not entitled to refuse to accept a complaint if the consumer, who demonstrably purchased the goods from the merchant, does not present proof of purchase (an invoice).

Given the numerous information obligations imposed on the merchant by the new Act No. 108/2024 Coll. on Consumer Protection and on Amendments to Certain Acts (hereinafter the “Consumer Protection Act”), proving the origin of the goods should be relatively simple, even without the need to present a proof of purchase (invoice).

2. Hello, please, since when have the new e-commerce rules been applicable in practice? Thank you

The new general legal framework in the area of consumer protection, which will replace Act No. 250/2007 Coll. on Consumer Protection and on the Amendment to Act of the Slovak National Council No. 372/1990 Coll. on Misdemeanors, as amended (hereinafter referred to as “Act No. 250/2007 Coll.”), Act No. 102/2014 Coll. on consumer protection in the sale of goods or the provision of services based on a distance contract or a contract concluded outside the seller’s business premises and on amendments to certain acts, as amended (hereinafter referred to as “Act No. 102/2014 Coll.”) and Act No. 299/2019 Coll. on supervision and assistance in resolving unjustified geographical discrimination against customers in the internal market and amending Act No. 128/2002 Coll. on State Control of the Internal Market in Matters of Consumer Protection and on Amendments to Certain Acts, as amended, shall enter into force on July 1, 2024.

The aforementioned consumer protection regulations and related regulations in the current legal system of the Slovak Republic will thus be consolidated into a single piece of legislation—the Consumer Protection Act.

3. Withdrawal within 30 days. Does this also apply to sales “promotions,” i.e., promotional items on an e-shop? Or does it apply only to door-to-door sales?

Under the new legislation, a consumer may withdraw from a distance contract or a contract concluded outside the trader’s business premises within 30 days from the date of conclusion of the contract in the case of an unsolicited visit or in connection with it, or at a sales event or in connection with it.

Under the new legislation, a sales event is defined as an event held outside the trader’s business premises and the consumer’s home, intended for a limited number of consumers with access based on an addressed notice clearly indicating that it is an invitation (hereinafter referred to as “invitation”), and the purpose of which is primarily the presentation, offer, sale, or provision of a product, provided that the merchant concludes a contract with the consumer during the event or within 15 business days after the event takes place. A sale at a public auction or an event whose sole purpose is the tasting and consumption of food and beverages in connection with their sale, or the demonstration and sale of cosmetic products, is not considered a sales event, unless other products are also demonstrated, offered, and sold.

We assume that by the term “sale items on an e-shop,” you meant goods offered at a reduced price. The provision regarding the consumer’s right to withdraw from a distance contract or a contract concluded outside the trader’s business premises within 30 days from the date of conclusion of the contract in the case of an unsolicited visit or in connection with it, or at a sales event or in connection with it, does not apply to “sale items in the e-shop” or goods offered at a reduced price.

4. The “Eco-friendly packaging” option is pre-selected in my cart. What if I select “Do not use eco-friendly packaging” and it is no longer pre-selected? Is this in compliance with the law?

Before any contract or offer becomes binding on the consumer, the merchant must obtain the consumer’s express consent to any additional payment other than the consideration agreed upon for the merchant’s primary contractual obligation.

The merchant may not, in the draft contract or in any act preceding the conclusion of the contract, offer the consumer pre-selected options that require the consumer to take action to reject them in order to avoid paying additional costs.

The new legislation expressly stipulates that a payment other than the purchase price for the product must be paid by the consumer if the consumer expressly agreed to this payment prior to the conclusion of the contract or prior to submitting the order, if the contract is concluded based on the consumer’s order.

If, by not selecting (unchecking) the “Do not use eco-friendly packaging” option, the consumer is obligated to pay a fee other than the purchase price of the product and the merchant did not obtain the consumer’s prior explicit consent to this payment, the consumer is not obligated to pay this fee.

5. Could you provide more information on how the complaint procedure will change? What will be the main changes? Thank you

The biggest change is brought about by the amendment to liability for defects (with the removal of the parallel provisions on the complaint procedure in the Consumer Protection Act). The current legal framework includes provisions on liability for defects in the Civil Code and provisions on the complaint procedure in Act No. 250/2007 Coll. To simplify, consolidate, and harmonize the provisions on liability for defects in goods, digital services, and digital content with EU law, the new legislation proposes retaining only the provisions in the Civil Code.

A new version of Section 507 of the Civil Code is introduced to clarify the types of defects and the rights arising from liability for defects. This is a general provision, while individual types of contracts may contain specific legal provisions regarding defects and the rights arising from liability for defects.

A new version of Section 509 of the Civil Code is introduced, which regulates the right to reimbursement of reasonably incurred costs that the purchaser incurred in connection with the notification of a defect for which the seller is liable and the exercise of rights arising from liability for defects. Paragraph 2 represents a change compared to the previous wording of Section 509(1) of the Civil Code.

The new wording of Section 509(3) of the Civil Code regulates the purchaser’s right to reasonable financial compensationin the event of a successful assertion of rights arising from liability for defects in court proceedings. The criteria for determining the amount of reasonable financial compensation in cases where a consumer successfully asserts their rights in court are set forth in Section 3(1)(e) of the Consumer Protection Act.

The time limit for the consumer to exercise the right to reimbursement of reasonable costs incurred in connection with reporting a defect for which the merchant is liable and exercising rights arising from liability for defects, as well as the point from which this time limit is calculated, is being changed from the currently applicable period of 1 month after the expiration of the period within which defects must be reported, to a period of 2 months from the delivery of the repaired or replacement item, the payment of a price discount, or the refund of the price following withdrawal from the contract.

Under the new rules, the consumer may now exercise rights arising from liability for defects even without first notifying the merchant of the defect.

6. Is the seller obligated to accept/reimburse goods returned within the 14/30-day period even if they show signs of use or the packaging is damaged? Thank you.

The consumer has the right to withdraw from a distance contract and from a contract concluded outside the merchant’s business premises without giving a reason within the period specified in Section 20(1) to (3) of the Consumer Protection Act, regardless of the condition of the purchased goods.

Exceptions to the consumer’s right to withdraw from a contract are governed by Section 19(1) of the Consumer Protection Act. This is the result of the transposition of the provisions of Directive 2011/83/EU, as amended, which take into account the specific characteristics of certain products where allowing the consumer to exercise the right of withdrawal would create a significant and unjustified imbalance between the consumer’s rights and the trader’s obligations. This applies, for example, to contracts whose subject matter is:

1. the delivery of goods sealed in protective packaging that cannot be returned for health or hygiene reasons if the protective packaging has been broken after delivery (Section 19(1)(e) of the Consumer Protection Act). Section 19(1)(e) of the Consumer Protection Act governs the return of goods such as canned foods, drugstore items, baby diapers, and others, for which statutory or social and cultural hygiene requirements apply, and the merchant would be unable to resell such returned goods with damaged packaging or would face difficulty reselling them even at a discount.
2. According to the Court of Justice of the European Union in Case C-681/17 (slewo – schlafen leben wohnen GmbH v. Sascha Ledowski), the scope of the provision of Directive 2011/83/EU, as amended, which is transposed in this provision, does not cover goods such as a mattress whose protective film was removed by the consumer after delivery, since “even in the case of direct contact of this type of goods with the human body, it can be assumed that, following its return by the consumer, the trader is able, through measures such as cleaning or disinfection, restore the goods to a condition suitable for further use by a third party, and thus also put them back on the market without violating health or hygiene requirements.”
3. the delivery of sound recordings, video recordings, audiovisual recordings, or software in protective packaging that has been broken after delivery (Section 19(1)(i) of the Consumer Protection Act). Section 19(1)(i) of the Consumer Protection Act provides for a further exception to the right of withdrawal in the case of products such as vinyl records, CDs containing music or software installation programs, or films on DVD or Blu-ray discs. With these products, if the packaging is damaged, it is not possible to verify whether the consumer has already used the product. Allowing the exercise of the right of withdrawal in these cases would effectively turn the merchant into a rental service rather than a seller.

Apart from the above-mentioned exceptions to the consumer’s right of withdrawal, no legal provision imposes an obligation on the buyer to retain the original packaging or to present it when filing a complaint regarding a defective product; nor does any legal provision grant the seller the right to require the buyer to present the original packaging when filing a complaint.

Under the new legal provisions (Section 21(4) of the Consumer Protection Act), the consumer is liable for any reduction in the value of the goods resulting from handling the goods that goes beyond what is necessary to ascertain the nature and functionality of the goods; this does not apply if the merchant has failed to fulfill the information obligation under Section 15(1)(f).

The consumer should handle the goods to the same extent as would be permitted in a regular retail store. For example, the consumer should only try on clothing or shoes, not wear them. However, the consumer may unpack the goods to inspect them. The removal of any protective films on the goods should be interpreted restrictively and should not be considered a reduction in the value of the goods solely if their removal is necessary for trying on and testing the goods. Kitchen goods or goods intended for craft activities, for example, should not be tested directly during use but rather “dry-tested”; otherwise, this would constitute a reduction in the value of the goods.

Therefore, if a consumer returns damaged goods or goods otherwise impaired, the merchant is obligated to accept such goods and refund the purchase price paid by the consumer. Only then may the merchant assert claims against the consumer for liability for the reduction in the value of the goods.

In this regard, we would like to add the following note:

• the consumer is not liable for a decrease in the value of the goods pursuant to Section 21(4) of the Consumer Protection Act if the merchant did not inform the consumer of the right to withdraw from the contract, the conditions, time limit, and procedure for exercising this right, or did not provide the consumer with a withdrawal form;
• unilateral set-off of the trader’s and consumer’s claims arising from withdrawal from the contract pursuant to Section 19(1) is prohibited (Section 22(8) of the Consumer Protection Act).

7. Is the seller also required to refund the shipping cost?

Pursuant to Section 21(3) of the Consumer Protection Act, upon withdrawal from a distance contract or a contract concluded outside the trader’s business premises pursuant to Section 19(1), the consumer bears only the costs of returning the goods to the trader or to a person designated by the trader to receive the goods; this does not apply if the merchant has agreed to bear the costs themselves, or if the merchant has failed to fulfill the information obligation under Section 15(1)(g).

The merchant is obligated to refund to the consumer, within 14 days of receiving notice of withdrawal from the contract, all payments received from the consumer based on or in connection with a distance contract, a contract concluded outside the trader’s business premises, or a supplementary contract including costs of transport, delivery, postage, and other costs and fees (Section 22(1) of the Consumer Protection Act).

The merchant is not obligated to reimburse the consumer for additional costs if the consumer has expressly chosen a delivery method other than the cheapest standard delivery method offered by the merchant. Additional costs are understood to be the difference between the delivery costs chosen by the consumer and the costs of the cheapest standard delivery method offered by the merchant.

8. Does the discount on goods and sale items—i.e., the right to withdraw from the contract within 30 days—apply only to sale items? Or does it also apply to discounted goods? Thank you

See the answer to question no. 3 above.

9. Refund of shipping costs: Does the law stipulate that the customer is refunded the cheapest possible delivery option? If the seller offers in-store pickup for 0 EUR, is the shipping cost refunded?

See the answer to question no. 7 above.

The merchant is required to refund the consumer all payments received from them within 14 days of receiving notice of withdrawal from the contract.

If shipping costs were not included in the payment the merchant received from the consumer, or if shipping costs were 0 EUR, the merchant is not obligated to reimburse the consumer for any shipping costs (note: this refers to the costs of delivering the goods to the consumer). The costs of returning the goods to the merchant are borne by the consumer.

10. Is it possible to refuse withdrawal from a contract for hearing aids on hygiene grounds if this is stipulated in the terms and conditions?

See the answer to question no. 6 above.

Applying by analogy the conclusions of the Court of Justice of the European Union in Case C-681/17 (slewo – schlafen leben wohnen GmbH v. Sascha Ledowski), we are of the opinion that it is not possible to refuse withdrawal from a contract for headphones by invoking Section 19(1)(e) of the Consumer Protection Act, even if this possibility (note: contrary to the law) is provided for in the merchant’s terms and conditions.

In the aforementioned decision, the Court of Justice notes that the purpose of the right of withdrawal is to protect the consumer in the specific situation of distance selling, where there is no opportunity to inspect the goods before concluding the contract. This right thus compensates for the disadvantage incurred by the consumer in a distance contract by granting them a reasonable cooling-off period during which they have the opportunity to examine and test the purchased goods to ascertain their nature, characteristics, and functionality.

With regard to the exception set forth in Section 19(1)(e) of the Consumer Protection Act, the decisive factor is the nature of the goods, which may justify sealing the packaging for health or hygiene reasons. Breaking the seal on the packaging deprives such goods of their guarantee in terms of health or hygiene protection. Once the packaging of the goods has been unsealed by the consumer, and thus deprived of its guarantee in terms of health protection or hygiene, there is a risk that such goods will no longer be usable by third parties and, for that reason, will no longer be able to be placed on the market by the trader.

According to the Court of Justice, the exception to the right of withdrawal does not apply to a mattress whose protective film was removed by the consumer after delivery, as is the case here. On the one hand, such a mattress, despite the fact that it could potentially have been used, is clearly not definitively unsuitable for further use by a third party or for further placing on the market solely for that reason. On the other hand, as regards the right of withdrawal, the mattress can be likened to clothing, that is, a type of goods for which the Directive expressly provides for the possibility of return after trying them on. Such a comparison can be understood to mean that even in the case of direct contact between this type of goods and the human body, it can be assumed that after the consumer returns the goods, the trader can, through actions such as cleaning or disinfection, restore it to a condition suitable for further use by a third party, and thus also put it back on the market without violating health or hygiene requirements.

11. When withdrawing from the contract, does the customer not have to send the original packaging along with the goods? I am not talking about a complaint, but about withdrawing from the contract. Thank you

See the answers to questions in points 6 and 10 above.

The law does not directly require the consumer to return the purchased goods in their original packaging.

If an e-shop operator were to include such a requirement in their terms and conditions, they would themselves be in violation of the law, as they would be imposing an obligation on the consumer without legal justification.

12. How is it that with a 14-day return period, the goods don’t have to be in their original packaging? After all, the 14-day period is meant for testing the goods as if they were in a store. In a store, the customer doesn’t throw away the packaging...

See the answers to questions in points 6 and 10 above

According to Section 4(1)(e) of the Consumer Protection Act, the merchant is obligated to demonstrate the goods or inspect them in the presence of the consumer before concluding the contract, if the nature of the goods permits it and the consumer requests it. When this consumer right or the merchant’s obligation is exercised, a situation may arise in the store where the original packaging of the goods is removed or damaged; however, this fact does not affect the merchant’s ability to put the goods back on the market.

13. Can a customer withdraw from the contract after filing a complaint? Must we accept the withdrawal, or can we handle the case as a complaint?

For a comprehensive assessment, it is necessary to consider the circumstances under which the consumer decided to withdraw from the contract.

If the contract with the consumer was concluded at a distance or outside the merchant’s business premises, or during an unsolicited visit or in connection with it, or at a sales event or in connection with it, The Consumer Protection Act, with the exceptions specified in Section 19(1), allows the consumer to withdraw from such a contract without giving a reason within the time limit set forth in Section 20(1) to (3) of the Consumer Protection Act (14 days/30 days/12 months from the legally defined decisive moment).

We therefore take the view that if the consumer reported a defect (filed a complaint regarding the goods) and, simultaneously or subsequently, within the time limits set forth in Section 20(1) to (3) of the Consumer Protection Act, withdrew from the contract, and this was not a contract that cannot be terminated under Section 19(1) of the Consumer Protection Act, the consumer is entitled to such action and the merchant is obligated to accept such withdrawal by the consumer.

If the consumer’s withdrawal occurred after the expiration of the period under Section 20(1) to (3) of the Consumer Protection Act, the consumer is entitled to withdraw from the contract only if this is provided for in the Civil Code or in another law or agreed upon by the parties. When asserting claims arising from liability for defects, such a provision is, for example, Section 507(2) of the Civil Code (as amended by Act No. 108/2024 Coll.), according to which, in the case of an irreparable defect that prevents the item from being properly used as an item without defects pursuant to Section 499 of the Civil Code, the purchaser has the right to withdraw from the contract. The purchaser has the same right in the case of removable defects if, due to the recurrence of the defect after repair or due to a greater number of defects, the item cannot be properly used. According to the new wording of Section 507(4) of the Civil Code (as amended by Act No. 108/2024 Coll.), the purchaser has the right to withdraw from the contract even if the seller expressly assured the purchaser that the item has certain characteristics, in particular those specified by the purchaser, or that the item has no defects, and this assurance proves to be false.

14. How should the seller inform the buyer that goods cannot be returned in the case of custom-made products? For example, when delivering non-standard dimensions?

Section 19(1)(c) of the Consumer Protection Act states that the consumer has the right to withdraw from a distance contract and from a contract concluded outside the trader’s business premises without giving any reason within the period specified in Section 20(1) to (3), except for a contract whose subject matter is the delivery of goods manufactured according to the consumer’s specifications or custom-made goods.

It follows from the above that it is not possible to withdraw from a contract whose subject matter is the delivery of “custom-made” goods (according to the consumer’s specifications). However, the law imposes an obligation on the trader to inform the consumer of this fact in advance, in the manner specified below.

Section 15(1)(i) of the Consumer Protection Act states that the merchant is obligated, prior to the conclusion of a contractconcluded at a distance or a contract concluded outside the merchant’s business premises or before the consumer submits an order, if the contract is concluded based on the consumer’s order, in addition to the information under Section 5, to clearly and comprehensibly inform the consumer that the consumer is not entitled to withdraw from the contract under Section 19(1), or to inform the consumer of the circumstances under which the consumer loses the right to withdraw from the contract.

Pursuant to Section 15(4) of the Consumer Protection Act, the merchant is required to provide the information specified in Section 15(1) of the Consumer Protection Act:

1. by means appropriate to the means of distance communication, in the case of a distance contract; if the trader provides the information on a durable medium, it must be legible to the consumer,
2. legibly in paper form or, with the consumer’s consent, on another durable medium, in the case of a contract concluded outside the trader’s business premises.

Pursuant to Section 17(12)(a) of the Consumer Protection Act, the merchant is required to deliver to the consumer, no later than upon delivery of the product or commencement of the service, confirmation of the conclusion of the contractconcluded at a distance on a durable medium. The confirmation must contain the information specified in Section 5(1) and Section 15(1), unless the merchant provided it to the consumer prior to the conclusion of the contract.

For the purposes of the Consumer Protection Act, a durable medium means a medium that enables the consumer or the trader to store information addressed to the consumer or the trader for a period of time appropriate to the purpose of such information and in a manner that allows for its unaltered reproduction and use in the future, in particular a document, email, USB flash drive, CD, DVD, memory card, and computer hard drive (Section 2(f) of the Consumer Protection Act).

15. Can I refuse to fulfill an order from a customer outside Slovakia but within the EU? Thank you.

No legal regulation imposes an obligation on a merchant to offer their goods and services outside the territory of their choice, especially if there are legitimate reasons, such as logistical or legal restrictions, that make the delivery of goods and services difficult for the merchant, for any reasons determined by them.

16. How much does it cost for you to review and finalize the terms and conditions of an e-shop? Under the upcoming law.

All information is detailed in our E-commerce Package on the T | R | C website.

17. Hello, regarding entrepreneurs who are not VAT payers and sell to non-business customers—citizens? Isn’t there a specified turnover threshold for individual countries?

Answered by Peter Schmidt, Tax Manager, VGD Slovakia

You are likely asking about the new Special Provision on the Application of Tax Exemption in Another Member State for Small Domestic Businesses (Section 68g, effective January 1, 2025). As we mentioned in the webinar, these entrepreneurs must have a turnover within the EU (including Slovakia) of up to EUR 100,000 per calendar year, separately for the current calendar year and separately for the previous calendar year. At the same time, they must not exceed the turnover threshold in the specific Member State where they intend to conduct taxable transactions. These turnover thresholds in other Member States are not covered by our VAT Act, but it is necessary to contact a tax advisor in the relevant Member State to confirm this turnover. If you are interested, we would be happy to facilitate a consultation with a foreign tax advisor.

If your annual turnover within the EU (excluding Slovakia) is up to EUR 10,000 per year, it is possible, subject to specific conditions, to consider applying Section 16a of the VAT Act and tax all supplies with Slovak VAT, i.e., avoid taxation with foreign VAT.