Top eight changes in Slovak VAT Act approved by Parliament
The Slovak Parliament approved amendment to the Slovak VAT Act bringing the following major changes.
The Slovak Parliament approved amendment to the Slovak VAT Act bringing the following major changes.
Amendment to the Act on Accounting regulating the obligations of entities in relation to the Sustainability Report.
The transposition of the European Parliament Directive brings changes to the Act on the Residence of Aliens.
Taxpayers must meet their statutory obligations for the tax period 2023 by 2 April 2024. The deadline for filing income tax returns is postponed due to weekend and public holiday.
Based on the type and value of a significant controlled transaction, the taxpayer is required to keep transfer pricing documentation in full, basic or simplified scope.
The Tax Authorities may request the transfer documentation for the year 2023 one day after the tax return filing deadline.
Court of Justice of the EU released a decision C‑676/22 B2 Energy dealing with the VAT exemption upon supply of goods whose actual recipient was another person than the customer stated in the invoice.
How to avoid common mistakes in the tax returns? As far as taxes are concerned, even a trivial mistake can lead to major problems. Find out what to observe when preparing your Slovak personal income tax return for 2023.
Another EU countries react to current trends in the field of remote “telework”. Also social security relations with United Kingdom evolve.
The ECOFIN Council updated the EU list of non-cooperative jurisdictions for tax purposes. The EU has removed four countries from the „blacklist“ after the meeting. At the same time, no new jurisdictions have been added that would not comply with…
The Slovak Ministry of Finance has published a long-awaited translation of the OECD TP Guidelines, which is used as an important source of interpretation on transfer pricing issues.
The new consumer protection legislation is currently in Parliament after first reading, bringing a number of new rights and obligations for traders and e-shop operators including the obligation to adapt their terms and conditions in compliance with…