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"
- Slovakia Proposes VAT Reform to Expand OSS and Combat Fraud
- Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia
- Slovakia Opens Voluntary E-Invoice Registration Ahead of 2027 Mandate
- Slovakia Softens 2027 E-Invoicing Launch with Three-Month Penalty Waiver
- Slovakia Plans to Remove Invoice Reporting Requirements Until July 2030
