The Ministry of Finance of the Slovak Republic, in close cooperation with the Financial Administration, is implementing a unified process of electronic circulation of invoices and sending invoice structured data to the Financial Administration by using an information and communication solution - electronic invoicing information system (Informačný system elektronickej fakturácie - IS EFA). More de... Read more

On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the place of supply for live virtual events. In accordance with the amendment, starting from January 1, 2025, 2025, the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT... Read more

Public consultation regarding the proposals of the new amendments to the EU VAT Directive was held up to April 2022. After this consultation, the European Commission (EC) is set to publish a draft of the amendments to the EU VAT Directive this autumn. This will result in the extension of the current One Stop Shop (OSS) to all remaining cross-border B2C transactions and some B2B transactions. The a... Read more

In July 2021 new VAT system for online shopping came into force, whose main aim was to simplify cross-border e-commerce and introduce greater transparency for EU shoppers when it comes to pricing and consumer choice. In addition to this, these new rules were put in place to combat VAT frauds and to ensure a more level playing field for all businesses. After 6 months after the implementation of the... Read more

The Single-use Beverage Packaging Act entered into force on January 1st 2022, and it introduced the deposit return scheme on single-use beverage packaging plastic bottles and single-use beverage packaging metal cans in hand with a number of obligations for packaging producers and packaging distributors selling beverages. We would like to highlight some of the relevant obligations. The aim of t... Read more

The following documents should be submitted to Tax Authority Bratislava by the non-established person for VAT registration: • A completed application for VAT registration (submitted electronically). • An original extract from the Commercial Register or a notarized copy thereof. • An official translation of the extract from the Commercial Register into the Slovak language (not required for the C... Read more