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.

  • Revised conditions for application of the “triangular simplification” rule as regards the status of the first customer 
  • VAT-payers required to refund input VAT deducted from the payment made before the supply of goods or services, if such goods or services are not supplied or provided as of the de-registration date
  • Repeal of the limitation for application of “domestic reverse-charge” (tax base in the invoice amounting to or exceeding €5,000) upon the supply of certain agricultural crops and metals
  • Tax authorities allowed to make refunds before the opening of a tax audit, if there are no doubts as regards the amount to be refunded
  • VAT-payers required to adjust the input VAT deducted (via capital goods scheme) also with respect to purchases of any constructions, not limited to buildings
  • Suppliers allowed to issue a summary invoice for the supply of electricity, gas, water or heat for a period of up to 12 calendar months, when provided to a customer not located in Slovakia
  • Deposit required upon VAT registration if the applicant is an individual or a legal entity that has a tax underpayment of €1,000 or more or if the applicant has been de-registered for VAT purposes because of repeatedly breaching administrative obligations
  • VAT-payers registered under Slovak VAT law required to file an EU sales list if they take part in a “triangular transaction” as the first customer
  • Revised special scheme for travel agents so that the customers (VAT payers) not be allowed to claim input VAT deduction from purchases 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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