- Temporary decrease of VAT rate (from 20% to 10 %) for transportation of passengers by cable cars and ski lifts, entrance to sports facilities for sporting purposes and to artificial swimming pools and for restaurant and catering services.
- Correct input VAT deducted from the goods and services purchased in Slovakia provided they are (partially) overdue with the payment for more than 100 days
- Correction of tax base upon total or partial non-payment of consideration for supply of goods or services and in related obligation to correct input VAT deducted
- Cancellation of the VAT registration obligation (and introduction of the VAT deregistration possibility) of established entities provided they exceeded the registration turnover solely from specific VAT exempt supplies
Sources:
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