Slovakia Backup of disposable packaging from the point of view of accounting and VAT – Part 1 24 March 2022
Slovakia Slovakia introduces e-invoicing system and the “White List” of bank accounts 20 January 2022
LatviaPolandRomaniaSerbiaSlovakia Eastern Europe: the rise of CTSs (Continuous Transaction Controls) 06 January 2022
Slovakia Slovakia launches new e-invoicing system – “Informačný Systém Elektronickej Fakturácie (IS EFA) 23 December 2021
Slovakia Slovakian VAT Act amendment: bank account information of taxpayers, optional Split payment, VAT refund requirements, … 17 December 2021
Slovakia VAT payer obliged to report his bank accounts to the Financial Administration by 30 November 2021 24 November 2021
Slovakia List of bank accounts to be introduced in Slovakia – Reporting obligation must be fulfilled by 30 November 12 November 2021
Slovakia VAT Reporting Obligations – Obligation to notify the bank accounts used for VAT taxable transactions 11 November 2021
Slovakia Slovakia e-invoice proposal: 1 January 2023 for mandatory B2B and B2C domestic transactions 08 November 2021
European UnionSlovakia ECJ C-186/20 (HYDINA SK) – Judgment – International Exchange of Information; Time Limits 30 September 2021
European UnionSlovakia Flashback on ECJ Cases – C-120/15 (Kovozber) – Default interest on delayed refund of VAT excess deduction 28 August 2021
European UnionSlovakia Flashback on ECJ Cases – C-534/16 (BB construct) – Security of €500,000 for VAT registration does not violate EU law 25 August 2021
Slovakia Slovakia Tax Agency Clarifies Tax Return Filing Under Import OSS VAT Regime for Distance Sales 22 August 2021
Slovakia Obligation of taxpayers to notify their bank account numbers used for their business to Tax Administrator and its consequences 17 August 2021
Slovakia In the event of a failure of the e-cash register, it is necessary to record sales in an alternative way 17 August 2021