- Temporary decrease of VAT rate (from 20% to 10 %) for transportation of passengers by cable cars and ski lifts, entrance to sports facilities for sporting purposes and to artificial swimming pools and for restaurant and catering services.
- Correct input VAT deducted from the goods and services purchased in Slovakia provided they are (partially) overdue with the payment for more than 100 days
- Correction of tax base upon total or partial non-payment of consideration for supply of goods or services and in related obligation to correct input VAT deducted
- Cancellation of the VAT registration obligation (and introduction of the VAT deregistration possibility) of established entities provided they exceeded the registration turnover solely from specific VAT exempt supplies
Sources:
Latest Posts in "Slovakia"
- Slovakia to Raise VAT Registration Threshold to €85,000 from July 2026
- Slovakia Plans to Raise VAT Registration Threshold to €85,000 from July 2026
- Slovakia to Launch Mandatory E-Invoicing for Businesses from January 2027: Key Steps and Timeline
- Overview of Fiscalization and Payment Methods in Slovakia: Cash, Cashless, and Legal Limits
- Slovakia Plans Major Increase to VAT Registration and Deregistration Thresholds from July 2026
