- A separate Slovak proposal would extend the domestic reverse-charge mechanism to specified IT, advertising, market-research and management-consulting services supplied between Slovak VAT payers. Instead of the supplier charging VAT, the business customer would account for output VAT and, subject to normal conditions, claim the corresponding deduction. [accace.com]
- Scope would be determined using Statistical Classification of Products by Activity codes. Covered activities could include software development, hosting, IT consultancy, digital advertising, media buying, market research, strategic advice, financial consulting, project management and process optimisation, making accurate service classification a central implementation requirement. [accace.com]
- The proposal has no confirmed effective date and requires EU Council authorisation because it represents a derogation from the normal EU VAT system. Businesses should monitor the legislative and EU approval processes before changing invoices, but should begin assessing contracts, tax codes and mixed-service arrangements. [accace.com]
Source
- Accace: Proposed amendment to the Slovak VAT Act, 18 August 2026 [accace.com]
- Accace: Downloadable summary of the proposed Slovak VAT amendments [accace.com]
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