3 September 2018
From January 2019, Slovakia are proposing to amend their VAT legislation. Some of the changes being considered include:
• The adoption of the new EU VAT rules for the treatment of single and multi-purpose vouchers – Please click here for our previous article explaining the new VAT treatments.
• Complete withdrawal of the VAT guarantee requirement – This will mean that non-EU businesses registering for VAT will no longer need to pay a VAT guarantee to the tax office to protect against possible VAT underpayments.
• Removal of supplies of agricultural crops and metals products from the local VAT reverse charge procedure, but only if a simplified invoice is issued
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