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New VAT Return Form Effective from July 1, 2025: Legislative Changes and Self-Assessment

  • 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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