The Ministry of Finance published Regulation No. 229/2014 that gives the tax aspects for which binding rulings may be issued and this regulation came into effect from September 1, 2014. On the basis of the regulation, binding rulings can be issued concerning:
- income sourced in the Slovak Republic and got by non-residents;
- the wholly or partially sale and purchase of an enterprise;
- VAT tax liability on importation of goods and on supply of goods and services, on acquisition of goods in Slovakia from another EU Member State;
- the appropriate VAT rates; and
- the responsible persons for VAT payment to the tax administrator in particular cases.
