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Slovakia: VAT legislative proposals, effective date January 2020

Slovakia: VAT legislative proposals, effective date

Proposed changes to the value added tax (VAT) law in Slovakia include the following measures:


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  • “Quick fixes” as regard “call-off” stock simplification, chain transactions and intra-community supplies of goods
  • New rules concerning a VAT exemption for taxable supplies relating to the international trade in customs and special warehouses
  • Other changes concerning: (1) the tax base for travel agents; (2) rules for determining the tax base on “free-of-charge supplies” of “low value” tangible assets; and (3) extension of a requirement concerning adjustments to the input VAT deduction (via a capital goods scheme) to purchases of services related to these goods

The measures are proposed to have an effective date of 1 January 2020.

Read a 2019 report prepared by the KPMG member firm in Slovakia

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