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Slovakia approves new VAT law

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Slovakia approves new VAT law

Slovakia introduced several VAT changes to their VAT act. As announced in our last newsletter, the domestic reverse charge was introduced on all supplies of goods made by foreign non established suppliers.  In addition to the reverse charge changes, the following amendments have been made to the Slovakian VAT law:

  • Domestic reverse charge extended to construction services (irrespective of the supplier´s establishment).
  • VAT rate on certain foodstuff is reduced to 10%
  • In some cases, it is allowed to recover VAT incurred prior to a VAT registration.
  • Cash accounting scheme is allowed under certain circumstances

  • By Marosa EU VAT
  • Published 26/02/2016 9:47