As of 1 January 2023, the Slovak VAT Act introduced an obligation for customers to return the VAT deducted to the extent of the unpaid liability for the supply of goods or services if 100 days have passed since it became due. .. Generally, the customer is obliged to correct the VAT deducted if he fails to pay all or part of the liability incurred, this correction is to be made in the VAT period in which 100 days from the due date of the liability expire.
Source: Deloitte
