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Comprehensive Overview of Slovakia’s 2025 VAT Law Amendments

Slovakia is making significant amendments to its VAT Act for 2025, aiming to simplify processes, provide flexibility, and align with EU directives. Foreign taxable persons no longer need to pre-register for VAT, VAT deductions can be made without invoices for intra-community acquisitions, and new rules for lease agreements will come into effect. Additionally, tax exemptions for small businesses will be introduced in line with EU legislation.

Source RTCsuite


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