26. 3. 2026
16. 2. 2017
16. 2.
2017
Changes in preparation of VAT returns with respect to the Amendment of VAT Act
Starting with January 2017 / 1st calendar quarter 2017 VAT period new form of the VAT Ledger Statement should be used where the supplier (VAT payer) will be obliged to report supply of construction works, construction or goods with its installation and assembly where the reverse-charge mechanism applies (Section A.2. of the VAT Ledger Statement).
Non-seated Slovak VAT payers are entitled to deduct input VAT applied by them with respect to goods or services received where they are liable to pay VAT via their Slovak VAT return and taxable persons seated outside Slovakia are entitled to file an application for VAT refund also if they supply goods or services which are subject to domestic reverse-charge mechanism.
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