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Changes to VAT Law Due to Amendments in Construction Law Effective April 2025

  • The Slovak National Council approved law number 26/2025 on February 5, 2025
  • This law involves changes related to the new Construction Law
  • The law was published in the Collection of Laws of the Slovak Republic on February 19, 2025
  • Article XXXVI of law 26/2025 introduces changes to the VAT law number 222/2004
  • Changes mainly involve adjustments in references to the Construction Law within the VAT law
  • Specific changes include updates to footnotes and references in sections 38 and 54 of the VAT law
  • Changes to the VAT law take effect on April 1, 2025
  • Prepared by the Financial Directorate of the Slovak Republic in Banská Bystrica, Tax Methodology Department, April 2025

Source: financnasprava.sk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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