On 8 October 2021, under the auspices of the OECD/G20, 137 countries (including Slovakia), have finally agreed to introduce a global minimum tax. The two-pillar framework is designed to address the tax problems arising from the digitalization of the…
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New obligation of Slovak VAT payers is due on 30 November 2021.
An amendment to the Tax Code was published in the Collection of Laws. The aim of the amendment is to create new tools which can be used in the fight against tax fraud and to motivate taxpayers to voluntarily meet their tax obligations.
The Court of Justice of the EU (CJEU) released judgement C‑80/20 Wilo Salmson France, dealing with the impact of correction and reissuance of an invoice on the input VAT deduction.
Parliament approved amendment to the Tax Code including amendment to the VAT Act and Income Tax Act.
On 26 October 2021, the meeting of the National Council of the Slovak Republic approved the amendment to the Labour Code. The parliamentary amendment introduced several significant changes compared to the original proposal.
The Slovak Financial Administration informed about the forthcoming launch of the expected two-way electronic communication. From 1 January 2022, according to the Act on e-Government, the method of communication between the tax authorities and…