The changes include, the reporting of taxable transactions relating to international trade, VAT exemption for the acquisition of goods from another Member State (in certain circumstances), tax base corrections for travel agents and agencies, and adjustment of input VAT on services performed on immovable property. The new EC Sales List template is being introduced to record deliveries under call-off stock simplification as a result of the EU ‘Quick Fixes’ legislation being introduced from 1 January 2020.
Source TPA
Latest Posts in "Slovakia"
- Slovakia Sets Accreditation Rules for E-Invoicing Providers Ahead of 2027 Mandate
- Slovakia Sets Accreditation Rules for E-Invoicing Providers Ahead of 2027 National Mandate
- Slovakia to Raise VAT on Sugary and Salty Foods to 23% from January 2026
- Slovakia Introduces 50% Flat-Rate VAT Deduction for Company Cars Used Privately from 2026
- Slovakia to Introduce Mandatory E-Invoicing for VAT from 2027, Expanding to EU in 2030
