The transaction “sale and leaseback” will be treated as a provision of financial service from the lessor to the lessee, which falls under the tax exemption of Section 39 of the VAT Act. This will apply to contracts concluded after 31 December 2023
Source: financnasprava.sk
Latest Posts in "Slovakia"
- Slovakia Proposes Mandatory E-Invoicing and VAT Reforms Starting 2027
- VAT Rates from January 1, 2026 – Changes for Sugar and Salt Products
- Slovakia Introduces Mandatory E-Invoicing and VAT Changes Starting 2027
- Slovakia Submits Draft E-invoicing and Real-time Reporting Legislation to Parliament
- Slovakia Mandates E-Invoicing for VAT Businesses Starting 2027, Expands Cross-Border by 2030
