Tax Authorities to Introduce Ex Officio VAT Group Registration to Combat Artificial Business Splitting

• In 2026, ex officio VAT group registration will be possible.
• This applies when businesses deliberately split activities among entities to avoid VAT.
• The measure targets artificial arrangements to circumvent VAT registration and payment.
• It gives tax authorities a new tool to combat VAT avoidance.

Source: bmb.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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