- Increase of the VAT rate from 20 to 22% per July 1, 2024
- Abolition of most reduced VAT rates (e.g. on food, recreation, sport, printed publications, accommodation services, etc.)
- Reduction in the threshold for issuing simplified invoices from EUR 1000 to EUR 400
- Expected timeline for B2G CTC roll-out delayed till Q1/2024
- Special scheme for small businesses
- Changes in VAT registration and VAT deregistration of established and non-established taxable persons
- Changes in late VAT registration and related reporting
- Changes in deadlines for filing VAT reports and issuing invoices
- Reverse charge mechanism for goods importation (depending on further conditions)
- Revision of the place of supply of services for virtual events
- Input VAT deduction from intra-community acquisition of goods based on documents other than invoices
- Abolition of exemptions of electricity, coal and natural gas from consumption taxes
See also
- Proposal for the recovery of public finances (in Slovak)
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