There are three major VAT changes proposed:
- Introduction of new rules for the taxation of cross-border supplies of goods and services supplied to persons other than taxable persons
- Introduction of rules allowing a correction of the tax base when there is a total or partial non-payment of consideration for the supply of goods or services and a related obligation to correct amount of input VAT deducted
- Extension of the options to prove the export of the goods outside the EU
Source KPMG
Latest Posts in "Slovakia"
- VAT Measures in the 2026 Consolidation Plan
- Slovakia Plans VAT Increase on Unhealthy Foods to Promote Healthier Choices and Boost Revenue
- Slovakia Raises VAT on Sugary and Salty Foods
- Transfer Tax in Slovakia Explained: Money on the Move
- Slovakia Launches Public Consultation on Mandatory E-Invoicing for 2027 Implementation
