- Slovakia issued new VAT Act guidance covering group VAT registration to prevent tax evasion.
- Implements EU Directive 2025/516/EU and removes certain tax representative requirements.
- Introduces certified e-invoice delivery for mandatory e-invoicing and real-time reporting.
- Expands and clarifies VAT deduction/correction rules for passenger vehicles.
- Updates reduced VAT rate goods, technical VAT provisions, and enters into force Jan. 1, 2026.
Source: news.bloombergtax.com
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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