Tax Agency Issues Guidance on Extraordinary VAT Return Submission for Resident Taxpayers

The Slovak Tax Administration Feb. 15 issued Guide No. 1/DPH/2023/IM, clarifying extraordinary VAT return submission for resident taxpayers that are more than 21 days late in applying for VAT registration. The clarification explains: 1) the obligation to pay VAT retroactively for the period during which the taxpayer should have been a taxpayer, as specified; 2) the procedures for claiming an input tax deduction; 3) that the tax office pays tax refunds within 10 days after an audit or of making a decision; and 4) that the deadline for extraordinary VAT returns is 60 days from submitting a delayed VAT registration …