20. 12. 2023
Did you know that there is a reciprocity rule when a foreign person from a third…
The reciprocity rule applies when VAT is refunded to foreign person from a third country. Do you know what this rule represents?
Daňovky
Tax and Legal
news
20. 12. 2023
Slovak Parliament passed the Act on top-up tax
The Slovak Republic, as an EU Member State, implements its commitment by introducing a top-up tax according to the EU Global Minimum Tax Directive.
29. 11. 2023
Updated guidelines on new reporting obligations for payment service providers
On 23 November 2023, the European Commission published an updated version of Guidelines for the reporting of payment data from payment service providers and transmission to the Central Electronic System of Payment information (CESOP).
29. 11. 2023
One sentence summary | November 2023
Last month’s tax and legal news in brief.
29. 11. 2023
The latest accounting news from 1 March 2024
We have prepared an overview of the most significant changes brought by the amendment to the Act on Accounting in connection with the adoption of the Act on Conversions of Companies and Cooperatives.
29. 11. 2023
Did you know that the Tax Reliability Index is based on scoring taxpayers?
The amendment to the Tax Administration Act effective 1 January 2022 introduced the so-called Tax Reliability Index, which should represent an objective and independent assessment of the taxpayer from the perspective of the Tax Authorities. A…
26. 10. 2023
Did you know about the term „non-cooperative state”?
The Slovak Income Tax Act contains the term “taxpayer from the non-cooperative state”. This phrase is commonly used in practice. Do you know what states are considered as non-cooperative?
26. 10. 2023
Latest updates to the EU list of non-cooperative jurisdictions
The European Finance Ministers agreed to add three new jurisdictions to the list as well as to remove three jurisdictions from the list.
26. 10. 2023
Digital euro: the base for stability of money in the digital age?
The digital euro is not intended to replace the traditional physical form of money, but it has to be available alongside cash. It is only intended to serve as a complementary and optional payment method, anywhere in the eurozone, at any time and…
26. 10. 2023
Conversions of companies and cooperatives have new rules
We bring you an overview of several changes resulting from the new Act on Company Conversions. The new legislation also introduces significant changes in the tax area.
27. 9. 2023
Financial Directorate prepared auxiliary document for proving the status of the…
The Financial Directorate of the Slovak Republic in cooperation with the Slovak Ministry of Finance and Slovak Chamber of Tax Advisors prepared the long-awaited auxiliary material for proving the status of the beneficial owner.
27. 9. 2023
European directive introduce a new top-up tax in Slovakia
For a long time, the European Union has been trying to solve the taxation of large multinational companies that use the tax regimes of countries with a low tax rate. Member States, including Slovakia, are introducing a new top-up tax that will…