Slovakia | Prepares Draft Law on “Quick Fixes” Amongst Other VAT Changes Effective From 2020

By |August 18th, 2019|

The Slovak Ministry of Finance recently proposed to the Slovak VAT Act bringing the following major changes which are proposed to be effective from 1 January 2020: The Quick Fixes in Slovakia In Slovakia, the Quick Fixes will be in effect from January 2020. The implementation of the EU temporary cross-border transaction [...]

Slovakia | VAT Rate on Accommodation Services Cut to 10% from January 2019

By |November 27th, 2018|

The recently enacted legislation provides that the scope of the 10% reduced rate will be extended to cover all types of accommodation services, including the following: Hotel accommodation and similar services; Tourist short-stay accommodation and similar services; The use of campsites; and Other accommodation services including boarding school and student [...]

Postponement method of accounting for Import VAT to be delayed further in Slovakia

By |September 1st, 2016|

Slovakia had previously set out an intention to introduce a mechanism by which taxpayers could have recovered import VAT via a reverse charge mechanism in the VAT return as opposed to paying the customs authority before the goods could be released. This ‘postponed import VAT’ procedure has been adopted by [...]

Slovak Republic – Introduction of domestic reverse charge

By |January 11th, 2016|

From 1 January 2016, supplies of goods and certain supplies in the construction industry made by non-resident businesses to Slovak established VAT registered businesses will be subject to the domestic reverse charge procedure. As a result of this, non-resident businesses which only make supplies subject to the local reverse charge [...]

Update on filing requirements in Slovakia

By |December 12th, 2013|

Further to our previous update, the details for the additional Slovakian VAT filings have now been outlined. Effective from 1 January 2014, all businesses registered for VAT in Slovakia, regardless of their place of establishment, will be required to submit a ‘local listing’ which will include all sales made which [...]

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