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  • Interest on VAT refunds in Slovakia

    The ECJ decision on Slovakian VAT refunds The ECJ has prohibited the provisions of Slovakian tax law that disallowed any interest on Slovakian VAT refunds to be repaid by the authorities after 10 days following the end of an audit. Although EU law requires interest to be paid on late refunds repaid by the tax authorities, in practice, not all Member States add interest to their late repayments. For example, Spain is one of the countries that usually pay interest...
    • By Marosa VAT
    • Published 26/04/2016 18:07
  • Slovakia has approved the new VAT act

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