A significant change
is the introduction of the obligation
of the customer (taxpayer) to carry out the correction
of the deducted tax in case of non-payment of the invoice,
on which he has deducted the tax within 100 days after the
due date.
By analogy, if the customer fully
or partly fails to pay for the goods delivered or
service within 150 days of the due date
of the receivable, where the expiry of the 150 days
must occur after 1.1.2023, the supplier shall
the possibility, after certain measures have been taken
defined by law depending on the amount
of the claim, to adjust the tax base.
Source: pkf.sk
