
Robust Transfer pricing analysis and documentation
2 new judgments from Slovak courts set standards for assessing transfer pricing.
2 new judgments from Slovak courts set standards for assessing transfer pricing.
The first taxable period for the financial transaction tax is planned for April 2025 and will affect entrepreneurs, companies, as well as foreign entities.
Take a look at the amendments made to the new Sugar Tax Act.
Take a look at the overview of key changes that may significantly affect the business environment in Slovakia.
First comprehensive judgment on transfer pricing confirmed - application of arm’s length principle remains a challenge.
From 1 January 2025, companies wishing to deduct VAT on fuel will be obliged to keep records of journeys.
We bring you the latest information of the most significant changes in the approved draft amendment to the Slovak VAT Act.
The act will apply to packaged soft drinks ready for consumption; concentrated substances requiring preparation; and high-caffeine soft drinks.
The amendment simplifies mineral oil trade and relieves entities from frequent filing of tax returns and accompanying documents.
Changes related to corporate income tax, VAT, and excise duties, social and health security contributions, the Act on the top-up tax, and other changes in 'Lex Consolidation".
The TP Directive proposal seeks to harmonise the most important transfer pricing rules on specific transfer pricing matters.
The EU has adopted the Carbon Border Adjustment Mechanism to regulate the obligations of importers of certain goods.
We present a summary of key legislative and tax-related measures in Slovakia such as Pillar II, BEFIT, Carbon duty (CBAM), Fuel costs, E-invoice, and more.
The proposed changes for the modernization of VAT rules also include transitions to electronic invoicing and “real-time reporting”.
Summary of the main areas covered by the draft amendment to the VAT Act from July 1, 2024.
A significant change in the form of Reverse-charge on imported goods is coming from 1 July 2024.
Summary of Income Tax Act Amendments in order of their effectiveness after January 1, 2023.
Toto zvýšenie úrokovej sadzby ECB sa automaticky premietne do vyšších sankcií za chyby v daňových priznaniach.
The Court of Justice of the European Union ruled in April 2023 on a long-standing question related to the charging of electric vehicles.
In the current issue, we would like to inform you about the delay to introduction of e-invoicing system (real time invoicing).