13 December 2018

President signed the Amendment to the VAT Act

Approved wording of the Amendment to the VAT Act contains two significant changes.

Zuzana Šidlová

On 11 December 2018 the Slovak President signed the amendment to the Slovak VAT Act. Two main changes compared to the original draft amendment, details of which are included in our November’s issue (, are as follows:

  • The implementation of the EU legislation with respect to vouchers was postponed to 1 October 2019;

  • As of 1 January 2020, new VAT exemption for taxable supplies related to the international trade will be introduced.

We will keep you informed on the next steps within the legislative process.

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