27. 3. 2024
Submission of a transfer pricing documentation for 2023
The Tax Authorities may request the transfer documentation for the year 2023 one day after the tax return filing deadline.
Daňovky
Tax and Legal
news
1. 3. 2024
Supply of goods to another EU Member State cannot be VAT exempt if it is not proved…
Court of Justice of the EU released a decision C‑676/22 B2 Energy dealing with the VAT exemption upon supply of goods whose actual recipient was another person than the customer stated in the invoice.
20. 2. 2024
Frequently asked questions relating to Slovak 2023 personal income tax returns
How to avoid common mistakes in the tax returns? As far as taxes are concerned, even a trivial mistake can lead to major problems. Find out what to observe when preparing your Slovak personal income tax return for 2023.
20. 2. 2024
European social and health-care insurance news
Another EU countries react to current trends in the field of remote “telework”. Also social security relations with United Kingdom evolve.
20. 2. 2024
The European Council removed four jurisdictions from the EU Blacklist
The ECOFIN Council updated the EU list of non-cooperative jurisdictions for tax purposes. The EU has removed four countries from the „blacklist“ after the meeting. At the same time, no new jurisdictions have been added that would not comply with…
20. 2. 2024
The Slovak translation of the OECD Transfer Pricing Guidelines has been published
The Slovak Ministry of Finance has published a long-awaited translation of the OECD TP Guidelines, which is used as an important source of interpretation on transfer pricing issues.
20. 2. 2024
New rules for traders and e-shop providers
The new consumer protection legislation is currently in Parliament after first reading, bringing a number of new rights and obligations for traders and e-shop operators including the obligation to adapt their terms and conditions in compliance with…
20. 2. 2024
Parliament approves postponement of the entry into force of the Construction Act
Changes under new building legislation delayed for at least one year.
20. 2. 2024
Did you know about the term “controlled transaction”?
The transfer pricing rules apply to controlled transactions between related parties. Do you know which transactions are considered as controlled?
20. 12. 2023
Did you know that there is a reciprocity rule when a foreign person from a third…
The reciprocity rule applies when VAT is refunded to foreign person from a third country. Do you know what this rule represents?
20. 12. 2023
Slovak Parliament passed the Act on top-up tax
The Slovak Republic, as an EU Member State, implements its commitment by introducing a top-up tax according to the EU Global Minimum Tax Directive.
29. 11. 2023
Updated guidelines on new reporting obligations for payment service providers
On 23 November 2023, the European Commission published an updated version of Guidelines for the reporting of payment data from payment service providers and transmission to the Central Electronic System of Payment information (CESOP).
