A pending proposal regarding the time when the VAT is to be remitted would revise in Slovak Republic. So VAT would be due at the time of customer payment received. It would affect when an input VAT deduction claim could be made. It is expected that this proposed VAT amendment law would be prepared by 31st July 2015.
Related Posts
Slovak Republic: Parliament rejects VAT threshold increase
The Slovak Republic’s National Council voted down proposed changes to VAT registration requirements on 7 May 2026, ending plans to raise turnover thresholds for small businesses. This follows the consideration by the Slovak Republic parliament
Read MoreSlovak Republic clarifies e-invoicing and e-reporting rules as 2027 deadline approaches
The Slovak Republic’s Financial Administration has published further updates to its frequently asked questions on mandatory electronic invoicing in April 2025, adding new clarifications on VAT treatment and technical implementation requirements
Read MoreSlovak Republic joins the OECD ICAP
The OECD has announced that the Slovak Republic has joined the International Compliance Assurance Programme (ICAP), increasing the number of participating countries to 25. ICAP is a voluntary risk assessment and assurance programme to facilitate
Read MoreSlovak Republic consults on new income tax treaty with Egypt
The Slovak Republic has launched a public consultation on a new income tax treaty with Egypt, open until 5 May 2026. It aims to eliminate double taxation, strengthen economic cooperation, and prevent tax evasion and avoidance, including
Read MoreSlovak Republic announces new withholding tax rules for software payments
The Slovak Republic’s Ministry of Finance has issued Guidance No. MF/016959/2025-724, which provides updated rules for the taxation of income derived by nonresidents from computer programs (software). This guidance, effective from 1 January
Read MoreSlovak Republic considers new VAT registration thresholds
The Slovak Republic’s parliament is reviewing a draft legislation that would introduce significant changes to VAT registration requirements from 1 July 2026, including higher turnover thresholds aimed at easing the burden on small
Read More