The judgment of the Court of Justice of the European Union of 16 July 2026 in Case C‑51/25 Betaal Garant Nederland CV v De Nederlandsche Bank NV provides an interpretation of the Payment Services Directive (PSD2), in particular whether an…
On 14 April 2026, an amendment to the Act on Protection against the Legalisation of Proceeds of Criminal Activity and on Protection against the Financing of Terrorism was adopted. The amendment entered into force on 1 June 2026, while certain…
On 27 May 2026, the Ministry of Finance of the Slovak Republic submitted a draft amendment to the VAT Act for consultation. The proposed amendments will also affect the areas of mandatory electronic invoicing and mandatory digital reporting of…
On 27 May 2026, the Slovak Ministry of Finance submitted a draft amendment to the VAT Act for consultation. A key part of the amendment comprises measures to combat VAT evasion and abuse of the VAT system. This is the second part of a series…
On 27 May 2026, the Slovak Ministry of Finance submitted a draft amendment to the VAT Act for consultation. It introduces significant changes affecting the platform economy and extends the ‘single VAT registration' system. It will affect not only e…
Last month’s tax and legal news in brief.
The second part of the KPMG survey focuses on how the risk of establishing a permanent establishment manifests itself in practice across 63 jurisdictions.
The new Act on the Commercial Register (“Commercial Register”) introduces changes intended to simplify administration both when establishing new companies and when making changes in existing ones. Below is an overview of the most significant changes.
In early June 2026, the Slovak Financial Administration announced the launch of electronic invoicing. It has completed the implementation of the directory service and functionality on the Financial Administration portal, which allows businesses to…
The first payment of micro-contributions by self-employed persons is approaching. An amendment to the Social Insurance Act, passed at the last minute, eases the rules for low-income self-employed persons. Thanks to this amendment, some self-employed…
The deadline for filing the income tax returns with extended deadline by three months and paying the respective tax is June 30, 2026.
Remote working, including long-term home working from abroad, is fundamentally changing how companies operate in an international environment. The latest KPMG survey examines how individual countries approach the risk of establishing a permanent…