OBS_VALUE: According to Article 132(1)(a) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, implemented by Slovakia, Member States shall exempt the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto from the VAT. In Slovakia, universal postal services are exempted from tax obligations. However, this seems to be available for all entities engaging in UPS (hence the answer is No).