Effective Jan. 1, 2021, taxpayers may correct their tax base in the case of full or partial nonpayment of consideration for the supply of goods or services, if the consideration from the taxable transaction has become unenforceable, and the right of tax base correction hasn’t expired
Source: bloombergtax.com
Latest Posts in "Slovakia"
- Slovakia Issues 2026-2028 VAT Guide for Motor Vehicles, Goods, and Related Services
- Slovakia’s 2027 Mandatory e-Invoicing: Scope, Timeline, and Key FAQs for VAT Payers
- Slovakia Applies Standard VAT Rate to Confectionery, Ice Cream, and Sugary Goods from 2026
- Slovakia Approves Major VAT Reforms, E-Invoicing, and Tax Amnesty Effective 2026-2030
- Key Provisions of the 2025 VAT Amendment Effective from January 1, 2026 in Slovakia
