22. 3. 2022
Do not forget to file the income tax returns
Please do not forget that the deadline for filing the income tax returns and paying the respective tax is 31 March 2022
Daňovky
Tax and Legal
news
23. 2. 2022
Extended deadlines for tax reliability index
On 22 February 2022, an amendment to the Financial control and Audit Act, which amends also the Tax Administration Act (Tax Code), was published in the Collection of Laws. The parliamentary amendment introduces a change in the deadlines for…
23. 2. 2022
Changes ahead for thin capitalization rules
The Ministry of Finance has published preliminary information on the amendment to the Slovak Income Tax Act, which implements the Interest Limitation Rule from the Anti-Tax Avoidance Directive (ATAD 1).
27. 1. 2022
Tax Authorities published template of Announcement on Reverse hybrid entity
The Income Tax Act introduces together with the rules for Reverse hybrid entity also new reporting obligation for Slovak tax non-residents.
25. 1. 2022
Public tax reliability index
On 30 December 2021, criteria that allow to assess the reliability of taxpayers were published in the Collection of Laws. A new tool should improve motivation in proceeding with the tax authorities- meeting tax obligations becomes publicly available…
28. 10. 2021
Parliament approved amendment to the Tax Code
Parliament approved amendment to the Tax Code including amendment to the VAT Act and Income Tax Act.
27. 10. 2021
Two-way electronic communication from 1 January 2022
The Slovak Financial Administration informed about the forthcoming launch of the expected two-way electronic communication. From 1 January 2022, according to the Act on e-Government, the method of communication between the tax authorities and…
30. 9. 2021
Summary of amendments to tax and accounting laws at the meeting of the Slovak…
At the September meeting of the Parliament, several legal regulations in the tax and accounting area were discussed in the first reading. We summarize selected changes according to individual types of taxes.
27. 5. 2021
The Slovak President signed the Act on support during the regime of abbreviated work
The Parliament approved the Act on support during the regime of abbreviated work, so called Kurzarbeit on May 4th 2021.
29. 4. 2021
Slovak Financial Administration has introduced a new electronic tool
On 15 April 2021 the Slovak Financial Administration made available on its website an online free tool for improving the tax discipline. The service so-called „saldokonto“ enables taxpayers to enter into the system and obtain the current status of…
17. 2. 2021
Temporary application of zero VAT rate for specific protection means
In the period from 12 February 2021 till 30 April 2021 the importation of these goods from the third countries, intra-Community acquisitions from another EU Member States as well as supplies within Slovakia will be subject to zero VAT rate.
20. 1. 2021
Deadline for filing the motor vehicle tax return has changed
Amendment to the Motor Vehicle Tax Act changes the deadline for filing of the tax return.