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Key Changes for Domestic Taxable Persons:
- The mandatory VAT registration threshold is now set at an annual turnover of EUR 50,000 from the previous year or EUR 62,500 in the current year.
- The turnover calculation period has shifted from 12 consecutive months to the calendar year.
- VAT registration must be applied for within five working days after surpassing the turnover threshold.
- VAT imposition becomes mandatory from the start of the new calendar year or from the first taxable supply, depending on the turnover threshold reached.
Regulations for Foreign Taxable Persons:
- No registration threshold exists for foreign taxable persons making taxable supplies in Slovakia.
- VAT registration applications must be submitted within five working days of making a taxable supply, starting from January 1, 2025.
Other news from Slovakia
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Validity of the fiscal printer certification in Slovakia
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In Slovakia, the sale and use of fiscal devices are restricted by the need to certify the device before being able to sell it. Only certified devices can legally be sold, whether the fiscal device producer is a Slovakian or a foreign company. Read more
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How to handle single-purpose vouchers on POS in Slovakia
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In Slovakia, handling single-purpose vouchers (JÚP in Slovakian) on point-of-sale (POS) systems requires adherence to specific rules to ensure proper accounting and tax reporting. Here’s a detailed guide on managing JP exchanges in compliance with Slovak legislation. Read more
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Overview of the e-invoicing reform in Slovakia
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The national e-invoicing system, known as eFaktúra, is currently under development and aligns with the European Commission's "VAT in the Digital Age" (ViDA) initiative. This initiative underscores Slovakia's commitment to streamlining financial processes and enhancing compliance across the EU. Current Developments and Future Plans: National eFaktúra System: The implementation of Slovakia... Read more
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Slovakia's Fuel for Thought: A draft bill to drive down VAT on fuel
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Slovakia's parliament is reviewing a draft bill to reduce the VAT for gasoline and diesel from 20% to 8%. If approved, this decrease would apply from July 1, 2024, to December 31, 2025, offering economic relief and more affordable transportation for Slovak citizens. This temporary measure could significantly lower costs for drivers across the country. Read more
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New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
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