Changes to VAT Law Due to Amendments in Construction Law Effective April 2025

• The Slovak National Council approved law number 26/2025 on February 5, 2025
• This law involves changes related to the new Construction Law
• The law was published in the Collection of Laws of the Slovak Republic on February 19, 2025
• Article XXXVI of law 26/2025 introduces changes to the VAT law number 222/2004
• Changes mainly involve adjustments in references to the Construction Law within the VAT law
• Specific changes include updates to footnotes and references in sections 38 and 54 of the VAT law
• Changes to the VAT law take effect on April 1, 2025
• Prepared by the Financial Directorate of the Slovak Republic in Banská Bystrica, Tax Methodology Department, April 2025

Source: financnasprava.sk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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