On 28 March 2018, the tax administration issued guidance regarding the taxation of non-residents that perform regular intermediation of accommodation and transport services within the Slovak Republic through digital platforms.
From 1 January 2018, the Slovak Republic amended the definition of permanent establishment based on which non-resident operators of digital platforms that repeatedly facilitate the conclusion of contracts for providing transportation and accommodation services are deemed to carry out the activities through a fixed place of business in the Slovak Republic. As a consequence, non-resident operators of digital platforms must register a permanent establishment in the Slovak Republic by the end of the month following the month when these repeated activities are carried out. Additionally, the guidelines clarify that these rules apply irrespective of whether there is a tax treaty concluded between the Slovak Republic and the country of residence of the foreign operators.
The article is part of dReport – June 2018, Tax news; Grants and investment Incentives
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