24. 3. 2021
How Brexit impacts VAT refund?
Deadline for filing of the application for 2020 VAT refund from the United Kingdom elapses 31 March 2021.
Daňovky
Tax and Legal
news
17. 2. 2021
Brexit: The end of the transition period and online shopping
The coronavirus pandemic was reflected also in an increased interest in online shopping, the number of consumers who order goods from a foreign site is on the rise. Following Brexit and the end of the transition period, we come across questions…
17. 2. 2021
Social Security in a New Brexit Deal
The European Union (EU) and the United Kingdom (U.K.) reached an agreement in principle on the EU-U.K. Trade and Cooperation Agreement (“the Agreement”), which also affects the coordination of social security, the so-called mobile workers and the…
17. 2. 2021
The e-commerce VAT package taking effect soon
On 1 July 2021, the provisions of the amendment of the Slovak VAT Act concerning cross-border online trade will come into effect. These provisions are transposing the EU Directives which introduced so called „e-commerce VAT package“ that will soon…
17. 2. 2021
Making vehicles available for private purposes and VAT
Do you provide to the employees vehicles for private purposes for the period exceeding 30 days? Do the employees pay for this use (also in the form of deduction from the remuneration)? Do the employees have their permanent address or do they usually…
18. 1. 2021
OECD guidance on the transfer pricing implications of the COVID-19 pandemic
OECD Guidance focuses on four priority issues where the additional practical challenges posed by COVID-19 are considered most significant and provides useful discussion of the various factors that should be considered in making arm’s length pricing…
9. 12. 2020
Parliament approved the long-awaited amendment to the Income Tax Act
National Council of the Slovak Republic, at its meeting held on 2 December 2020, approved a relatively extensive amendment to the Income Tax Act. Compared to the proposed wording, which was approved in the first reading, the final wording brings…
9. 12. 2020
Mobility control (not only) after the corona crisis
The COVID-19 pandemics significantly affected the place of work of many employees. Home office has become a „new normal“ in many companies but it also brings several risks and the respective legislation and its interpretation is being constantly…
21. 9. 2020
The main changes in the amendment to the Income Tax Act after the first reading
The government´s draft amendment to the Income Tax Act was discussed in the first reading at the September meeting of the National Council of the Slovak Republic. The government´s draft, among other things, introduces rules for controlled foreign…
21. 9. 2020
Deadline for filing the tax returns was announced
The Government approved the amendment to the Act on certain extraordinary measures in the financial area in connection with the spreading of a hazardous infectious human illness COVID-19 (Lex Corona). The Aim of the Amendment is to finish the…
14. 7. 2020
Three major changes brought by draft amendment to the Slovak VAT Act
The Slovak Ministry of Finance introduced a draft amendment to the Slovak VAT Act bringing three major changes which are proposed to be effective from 1 January 2021 (except for the deadline for registration for special schemes which is proposed to…
1. 4. 2020
Parliament approved extraordinary measures in the financial area
In connection with the coronavirus (COVID-19) the Slovak Parliament approved several measures in the financial area. These measures are related to tax, customs duties, accounting and the financial market.
