Several changes in the area of VAT are being prepared, which are presented in several legislative documents. Some of them have not yet been approved in the National Council of the Slovak Republic, and therefore, their wording may not be final.
You will read more about:
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limitation of VAT deduction – passenger motor vehicles,
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changes in VAT rate for certain types of goods originally classified into the group with reduced VAT rate of 19%,
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VAT group ex officio,
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voluntary VAT registration,
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time limit for refund of excessive deduction,
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e-invoice,
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deadlines for issuing invoices,
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changes regarding summary invoices.