Tax advisory
Insight and innovation to guide you through today’s evolving global tax landscape.
Webinar replay: The current VAT updates for years 2023 and 2024
The goal and vision of the amendment to the VAT Act was a simpler application of the rules and a lower bureaucratic burden. Whether the vision turns into reality will be shown by practice. Nonetheless, this does not change the fact that there are many changes and it is easy to get lost in them. Let our tax experts guide you through the news. Fill in the short form below & watch the replay.
Agenda
- Presentation of the content of the amendment to the VAT Act, which is effective from 01.01.2023 or 01.01.2024
- Changes in the VAT registration obligation and the possibility of cancellation of registration for selected VAT entities
- Obligation to correct deducted VAT in the event of full or partial non-payment of consideration for the supply of goods or services
- Correction of the tax base in case of an uncollectible claim
- Reduction of the VAT rate in the area of sports support and restaurant and catering services
- Other changes in the field of VAT
- Q&A session
Speakers
- Ivana Bošková, Senior Manager, Tax
- Veronika Moľová, Supervisor, Tax
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VAT & indirect tax
VAT and indirect taxes need careful planning as they make up an ever-larger part of the tax take.
Tax compliance
Efficient handling of a growing workload.
Changes in the VAT Act from 1.1.2023 and 1.1.2024
On 6 December 2022 The National Council of the Slovak Republic (hereinafter „NC SR“) approved the Amendment to the VAT Act, which will introduce several new obligations for taxpayers. The Amendment to the VAT Act in the proposed wording takes effect from 1 January 2023, in the case of some provisions from 1 January 2024.
Tax Reliability Index
The Financial Administration of Slovak Republic delivers the notifications about the Tax Reliability Index to the taxpayers. Do you know what the assigned Tax Reliability Index means to you?
Income Tax Act changes as of 1.1.2023 and 1.1.2024
On 6 December 2022 the National Council of the Slovak Republic approved the amendment of the Act No. 595/2003 Coll. on Income Tax Act (ITA) as well as Act No. 563/2009 Coll. on Tax Administration (Tax Code), which considerably clarifies and supplements the provisions in transfer pricing.
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Ivana Bošková Senior Manager, Tax Považská Bystrica
