The Slovak Republic enacted a new tax on sweetened non-alcoholic beverages, set to take effect on January 1, 2025. This indirect consumption tax targets business entities responsible for the first delivery of these beverages, including local producers and importers. The tax rates are structured as follows... €0.15 per liter for sugary beverages €0.30 per liter for beverages with high... Read more

The Slovak Parliament has approved a significant amendment to its VAT legislation, set to take effect from January 1, 2025. This move is part of a broader fiscal consolidation effort aimed at increasing state revenue. Let's find out what key changes include! Key changes include: - The standard VAT rate will rise from the current 20% to 23%. - The existing reduced VAT rate of 10% will be replace... Read more

In a significant move to boost the tourism and hospitality sectors, Slovakia has announced a reduction in the VAT rate on accommodation services to 5 percent. This is a notable decrease from the originally proposed increase from 10 to 23 percent. The VAT rate for restaurant services will also be reduced to 5 percent, while the rates for non-alcoholic beverages and alcohol will remain at 19 percent... Read more

As digital platforms continue to transform industries, taxi services are no exception. In Slovakia, the operation of taxi services has largely shifted to platforms such as UBER or Bolt. When it comes to the use of cash registers the rules for taxi drivers contain certain exceptions that simplify the process, especially when operating through digital platforms like Uber, Bolt, or Hopin. Here’s a br... Read more

The Financial Directorate of the Slovak Republic has recently provided important information regarding the Electronic System for Monitoring the Movement of Goods subject to excise duties between EU member states. This system, known as the Excise Movement and Control System (EMCS), is designed to streamline and secure the transportation of excise goods such as gas oil and motor gasoline. The EMCS s... Read more

As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more

eKasa portal is not just a government repository for fiscalization data, but can also be a useful tool for the taxpayers. If you need to download monthly reports from the eKasa portal to compare them with the monthly closing in your cash register, follow these steps... Read more