Introduction of special scheme for small enterprises,Changes in VAT registration and VAT deregistration of established as well as non-established taxable persons and in this respect also in deadlines for filing the VAT reports and issuance of invoices,Changes in late VAT registration as well as in related reporting,Introduction of reverse-charge mechanism upon importation of the goods (subject to further conditions),Amendment of the place of supply of services in case of virtual events,Introduction of the possibility to claim input VAT deduction from Intra-Community acquisition of the goods also based on another document than an invoice,Decrease of the amount upon receipt of which a simplified invoice may be issued (from EUR 1,000 to EUR 400).
Source: danovky.sk
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