The Ministry of Finance has published preliminary information on the amendment to the Slovak Income Tax Act, which implements the Interest Limitation Rule from the Anti-Tax Avoidance Directive (ATAD 1).
The Income Tax Act introduces together with the rules for Reverse hybrid entity also new reporting obligation for Slovak tax non-residents.
On 30 December 2021, criteria that allow to assess the reliability of taxpayers were published in the Collection of Laws. A new tool should improve motivation in proceeding with the tax authorities- meeting tax obligations becomes publicly available…
Parliament approved amendment to the Tax Code including amendment to the VAT Act and Income Tax Act.
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…
At the September meeting of the Parliament, several legal regulations in the tax and accounting area were discussed in the first reading. We summarize selected changes according to individual types of taxes.
The Parliament approved the Act on support during the regime of abbreviated work, so called Kurzarbeit on May 4th 2021.
On 15 April 2021 the Slovak Financial Administration made available on its website an online free tool for improving the tax discipline. The service so-called „saldokonto“ enables taxpayers to enter into the system and obtain the current status of…
In the period from 12 February 2021 till 30 April 2021 the importation of these goods from the third countries, intra-Community acquisitions from another EU Member States as well as supplies within Slovakia will be subject to zero VAT rate.
Amendment to the Motor Vehicle Tax Act changes the deadline for filing of the tax return.
Amendment to the VAT Act that was approved on 5 November 2020 was published in the Collection of Laws.
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