On the basis of the recent amendments to the Tax Procedure Code, new rules related to the communication and submission of documents to the tax authorities will be applicable in the Slovak Republic and this will be effective from January 1, 2014. By this time, particular taxpayers will be needed to communicate with the tax authorities only via electronic means. This requirement is obligatory for registered persons regarding VAT purposes, tax advisers or attorneys representing taxpayers before the tax authorities, and any other persons representing taxable persons registered for VAT purposes.
Related Posts
Moldova, Slovak Republic tax treaty protocol goes into effect
March 10, 2025
The protocol to amend the 2023 Moldova—Slovak Republic Income and Capital Tax Treaty will take effect on 1 May 2025. The protocol, signed on 10 September 2024, aligns the treaty with the latest international standards based on OECD/G20 BEPS
Read More
Slovak Republic considers reinstating tax exemption on capital gains on private shares
February 10, 2025
The Slovak Republic government has approved Update No. 3 of the Action Plan for the National Strategy on Research, Development, and Innovation on 3 February 2025. This update also includes tax measures and is a part of the government Resolution
Read More Slovak Republic passes second amendment to financial transaction tax act
February 10, 2025
The Slovak Republic’s parliament has passed a second amendment to the Financial Transaction Tax Act, set to take effect on 1 April 2025. The amendment expands taxpayer exemptions to include schools, extends exemptions for attorneys and public
Read More Slovak Republic passes draft bill for DAC8 implementation
February 07, 2025
The Slovak Government has approved a draft bill to implement Council Directive (EU) 2023/2226 (DAC8), which introduces new reporting and due diligence rules for crypto-asset service providers. This follows after the Slovak Republic’s Ministry
Read More Slovak Republic: Parliament weighs cutting fuel and gas oil excise tax
February 06, 2025
The Slovak Republic’s Parliament has accepted a proposal to consider the draft bill amending the Excise Duty Law on Mineral Oil on 17 January 2025. The bill proposed lowering the excise duty on unleaded motor fuels (CN codes 2710 12 41, 2710 12
Read More Slovak Republic: Parliament considers corporate tax rate cuts, extension of loss carryforward period
January 31, 2025
The Slovak Parliament is reviewing proposed bills to lower corporate tax rates and extension of the loss carryforward limit in the country. One of the draft bills advocate reducing the corporate tax rate to 16% from the standard rate of 21% and
Read More