Slovakia Introduces Reverse Charge on Import VAT
Slovakia is introducing the reverse charge mechanism on import VAT through a phased implementation starting in July 2025.
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Slovakia Proposes Mandatory B2B E-Invoicing by 2027
Slovakia has initiated a public consultation for mandatory e-invoicing across the country. The proposed system includes real-time reporting.
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Slovakia to Increase VAT Rates from 2025
Slovakia approved the increase of the VAT rates to 23% and 19% by January 2025.
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Slovakian VAT Act amendment: bank account information of taxpayers
Slovakian VAT Act amendment includes taxpayers’ obligation of notifying bank account, extended liability of the customer, split payment, and new VAT refund requirements.
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Interest on VAT refunds in Slovakia
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.
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Slovakia has approved the new VAT act
Slovakia introduced several VAT changes to their VAT act.