25 March 2019
EU extended “Black list“ of non-cooperative jurisdictions for tax purposes
In addition to the five jurisdictions that were already listed, the revised list now includes ten additional jurisdictions.
25 March 2019
EU finance ministers take another step towards new VAT rules on e-commerce
On 12 March 2019, the Economic and Financial Affairs Council (ECOFIN) has reached a general approach on the VAT implementing rules on e-commerce. These rules should ensure a smooth introduction of the new VAT measures for e-commerce according to…
1 March 2019
Tax calendar 2019 - key due dates in March
An overview of the key tax due dates to be followed in March 2019.
7 February 2019
Ministry of Finance issued a new Guidelines on the content of the transfer pricing…
Significant changes were made in respect of criteria for determining type of documentation taxpayer has to keep, as well as the content of each type of documentation. New Guidelines are effective for the tax periods beginning after December 31, 2017.
7 February 2019
Parliament approves change of the conditions for exemption of the 13th salary
On January 30, 2019 Slovak Parliament approved Act on Protection of Whistle Blowers of Criminal Activities. This act contains also amendment to the Income Tax Act, amending the conditions for exemption of the 13th salary. In order to apply for…
7 February 2019
Obligation to apply for the registration of ultimate beneficial owner in the…
Since 1 November 2018, every company already registered with the Commercial Register before 31 October 2018, shall apply for the registration of its ultimate beneficial owner in the Commercial Register until 31 December 2019 under the threat of the…
6 February 2019
New statutory regulation opens new opportunity for registration of atypical…
Among the most significant changes introduced by an amendment of the Trademark Act effective as of 14 January 2019, is the revocation of the conditions for expression of the trademark in graphic form. The trademark can be expressed in any…
1 February 2019
Tax calendar 2019 - key due dates in February
An overview of the key tax due dates to be followed in February 2019.
1 February 2019
Overview of amendments to accounting legislation in 2018
Several accounting regulations were amended during the course of 2018. Some of these changes entered into force on 1 October 2018, others on 1 January 2019, and some of them will enter into force on 1 February 2019.
11 January 2019
Tax calendar 2019 - key due dates in January
An overview of the key tax due dates to be followed in January 2019.
14 December 2018
Parliament approved the Act on special levy of supermarket chains after President´s…
Yesterday (December 13, 2018), the Slovak Parliament overrode President’s veto on the Act on special levy of supermarket chains which introduces the obligation to pay a special levy in the amount of 2,5% of the net turnover of the supermarket chain.
14 December 2018
New EU legislative acts in the field of VAT were published before the end of this…
Several changes in the field of VAT were introduced at EU level, inter alia measures intended to improve the current VAT system – so called “quick fixes”, the possibility to apply reduced VAT rates to electronic publications, reaching agreement on…