- Law no. 385/2025 amending VAT and related laws was published on December 19, 2025, effective January 1, 2026, with some provisions effective January 1, 2027.
- Tax authorities are now allowed to conduct search activities outside their territorial jurisdiction, except for municipalities.
- Tax authorities can impose preliminary measures to withhold tax overpayments or excessive deductions if there is a justified concern about non-payment.
- The period for returning tax overpayments is suspended during the validity of such preliminary measures.
- Legislative and technical adjustments were made to references and notes in the law.
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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