On 24 April, 2024, the National Council of the Slovak Republic approved an amendment to Act No. 222/2004 Coll. on Value Added Tax (“VAT Act”). Our team of tax experts at Forvis Mazars summarized main changes included in the approved amendment to the VAT Act, effective from 1 January 2025, 1 July 2025, and 1 January 2026.
Read Mazars' newsletter in which our experts summarized the current payroll topics and updates.
The National Council of the Slovak Republic approved several acts that also change the tax legislation. Please find below further details with respect to the most significant changes.
The value added tax ("VAT") regime is one of the most significant sources of income within the member states of the European Union and an important source of funding for the EU budget. The aim of the European Commission ("EC") is to increase the effectiveness of VAT collection, which resulted in the proposal of a legislative package for VAT in the digital age (hereinafter referred to as "ViDA") in...
The European Union has taken significant steps towards integrated climate and sustainability policies with the introduction of the Carbon Border Adjustment Mechanism (CBAM or “carbon duty”), which came into force in early October. What is the meaning of carbon duty and who will be affected?
On 25 October 2023, the Ministry of Finance of the Slovak Republic (hereinafter referred to as "MF SR") published an adjusted draft amendment to Act No. 222/2004 Coll. on Value Added Tax (hereinafter referred to as the "VAT Act"). Most of the proposed amendments would enter into force on 1 January 2025. The adjusted draft amendment is the result of an inter-ministerial comment procedure. A summary...
The Slovak Income Tax Act No. 595/2003 Coll. (hereinafter as "SITA”) was amended several times after 1 January 2023. Read about the most significant changes effective from 2023 and 2024 summarized below by our tax experts at Mazars.
Read the new edition of our payroll newsletter prepared by Mazars' experts.
In summer, employers may expect an increased number of vacation requests. This is why we prepared the special edition of Mazars newsletter to accommodate the frequently asked questions.
Read the new edition of our payroll newsletter prepared by Mazars' experts.
The Labour Code amendment has introduced several changes as of 01.01.2023. Read the overview in our newsletter.
At the end of 2022, the Ministry of Finance of the Slovak Republic ("MFSR") published a new Guideline No. MF/020061/2022-724 (hereinafter referred to as "Guideline") in the Financial Bulletin No. 23/2022, stipulating the content of the transfer pricing documentation. The new Guideline is now available on the MFSR’s website.
Many businesses, after filing their tax return and financial statements with the Financial Administration of the Slovak Republic (FA SR), consider all the obligations related to the previous accounting period to be completed. One of the obligations is to have the financial statements audited. Let's see if your accounting entity is subject to the audit obligation.
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.
Read the newsletter about new meal allowance rates for time zones, changes in meal vouchers, and electronic meal card.
A new act was published in the Collection of Laws of the Slovak republic, amending and supplementing Act No. 431/2002 Coll. on Accounting as amended ("amendment"). The adopted amendment introduces, among other things, the obligation for selected accounting units to prepare a report with information on income tax.
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?
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.
Read the latest news on work performed outside the employment relationship effective from January 2023.
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