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Slovakia – Amendment to VAT Act effective from 1 January 2018 

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Slovakia – Amendment to VAT Act effective from 1 January 2018 

 

The National Council has approved an amendment to the VAT Act which involves the

removal of the minimum VAT base of EUR 5,000 for the reverse charge to take place

when it comes to supplies of agricultural crops and metals and semi-finished metal

products. Consequently, any supply of the aforementioned goods will be subject to a

local reverse charge.

Source: http://www.vatsystems.eu/

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