- Guidelines for Late VAT Registration: The Slovak Financial Directorate published guidelines for domestic taxable persons who exceeded the VAT registration threshold of EUR 49,790 before January 1, 2025, and failed to register on time. The guidelines include examples to assist taxable persons in understanding compliance steps.
- Procedure and Deadlines: The guidelines outline two scenarios for late registration, emphasizing that applications must be submitted within 20 days of exceeding the threshold. Taxable persons are instructed to use the old registration form and will be registered under the rules applicable until December 31, 2024.
- Filing Requirements After Registration: Once registered, taxable persons must determine the taxable period, file monthly VAT returns (including zero returns if no transactions occurred), and submit VAT control statements. They can also claim input VAT deductions corresponding to the month the right to deduct arose.
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