Slovakia: Draft changes to VAT law introduced | KPMG | GLOBAL
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Slovakia: Draft changes to VAT law introduced

Slovakia: Draft changes to VAT law introduced

The Slovak Ministry of Finance in May 2017 introduced a draft amendment to Act No. 222/2004 Coll. on the value added tax (VAT), as amended.


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The draft VAT law changes include the following measures, and are proposed with an effective date of 1 January 2018.

  • Conditions for application of triangular simplification as regards the status of the first customer would be changed.
  • VAT payers would be required to refund input VAT deducted from the payment paid before the supply of goods or services, if such goods or services would not be supplied or provided to them as of the de-registration date.
  • The limitation for application of “domestic reverse-charge” (tax base in the invoice equal to or greater than €5,000) upon the supply of particular kind of agricultural crops and metals would be cancelled (repealed).
  • The tax authorities would be allowed to refund, prior to opening a tax audit, part of the excessive deduction if based on the data reported in the VAT ledger statement, the tax authorities have no doubts as regards the amount to be refunded.
  • VAT payers would be obliged to adjust the input VAT deducted (via capital goods scheme) also with respect to the purchase of any construction, not only with respect to buildings.
  • Suppliers would be allowed to issue a summary invoice also for the lease and supply of electricity, gas, water or heat for the period up to 12 calendar months provided to a customer not located (seated) in Slovakia.
  • A deposit upon VAT registration would be payable to the tax authorities also if the applicant is an individual or a legal entity that has a tax underpayment of at least €1,000 or has been de-registered for VAT purposes because that individual or legal entity has repeatedly breached the administrative obligations.
  • Persons registered according to Article 7 or 7a of the Slovak VAT law would be required to file an EU sales list if they take part in a triangular transaction as the first customer.
  • The application of the special scheme for travel agents woud be revised; thus, customers (VAT payers) would not be allowed to claim input VAT deduction from purchase of travel services. 

The next step is for the draft law to complete the legislative process.


For more information, contact a tax professional with the KPMG member firm in Slovakia:

Zuzana Šidlová | +421 2 5998 4111 |

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