- New tax return form for VAT effective from July 1, 2025
- Changes reflect legislative updates and two reduced tax rates
- Ministry of Finance SR issued the new form as per announcement number MF/007833/2025-731
- Form considers changes in Act No. 222/2004 on VAT
- Self-assessment for imported goods effective from July 1, 2025
- Tax not levied by customs if conditions are met
- Taxpayer must calculate and report import tax in the VAT return
- Taxpayer responsible for paying VAT
- VAT return must include tax-exempt imports
- Penalties for incorrect self-assessment procedures
Source: podnikajte.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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