- The changes include amendments to the rules for registration of taxable persons in Slovakia, with new thresholds and time periods for registration.
- The treatment of financial lease contracts will also be affected, and a reverse-charge mechanism for import of goods is planned.
- Other changes include stricter rules for late registration, as well as minor changes such as reducing the value of simplified invoices and extending the obligation to reimburse VAT in case of theft.
Source WTS
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