Frequently Asked Questions on Tax Exemption for Small Businesses in Slovakia

• The document is from the Financial Directorate of the Slovak Republic and addresses frequently asked questions about tax exemption for small businesses.
• It is intended for domestic suppliers or service providers considering the special tax exemption for small businesses.
• A self-employed person (SZCO) can apply the special tax exemption if their annual turnover did not exceed 100,000 euros in the previous and current year.
• Domestic registration for VAT purposes does not affect the ability to apply the special tax exemption.
• For VAT registration, only the value of goods or services delivered domestically is included in the turnover.
• The special tax exemption applies to the total value of goods and services delivered domestically and in other EU member states.
• If the turnover is exclusively domestic, the special tax exemption is irrelevant.
• A VAT payer cannot apply the tax exemption for deliveries with a place of delivery in the domestic territory.
• The special tax exemption applies only to deliveries with a place of delivery in another EU member state.

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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