Slovakia Proposed 2021 VAT changes: VAT bad debt relief /correction of the tax base, Implementation EU E-Commerce Directive 23 September 2020385 views1 min read Source asbtaxblog Bad debts (relief for underpaid sales invoices) E-Commerce / Electronic services Proposed changes in VAT taxation to be effective from 2021 Foreign companies in Slovakia risk VAT deregistration if they don’t set up correctly