The Recovery Package in the context of tax changes
Following the Government announcement on the Recovery Package, the related amendment to the tax regulations was published. Below we summarise a selection of the most important changes in this area.
VAT news [May 2023]
As part of its Recovery Package, the government has introduced new VAT rules that bring changes to amounts of rates and new classification for some items. The effect of the amendment to the VAT Act on real esta…
The amendment to the VAT Act became effective in Slovakia
The amendment to the VAT Act in Slovakia has brought several significant changes that came into force on 1 January 2023. The most significant changes include the introduction of an obligation for customers to c…
VAT news [April 2023]
The General Financial Directorate is preparing changes to the information on the application of VAT in the field of real estate. In addition, it intends to issue information on the determination of the tax base…
Major update of the terms and conditions of the Energy Savings Call
The Ministry of Industry and Trade announced some changes that affected the wording of the conditions for applicants for subsidies under the Call I for Energy Savings. The call was announced at the beginning of…
New developments concerning the real estate tax
Tuesday, 31 January 2023, is the last day to file a real estate tax return for the 2023 tax year. The tax return reports on the situation as of 1 January 2023. The deadline should not be missed by those who acq…
The 2023 tax package including the windfall tax was published in the Collection of Laws
The act amending the area of taxation (i.e. the 2023 tax package), including the newly implemented windfall tax, was published in the Collection of Laws under no. 366/2022 Coll. on 2 December 2022 and will beco…
Amendment: Changes in the taxation of individuals and new rules for VAT
From 1 January 2023, a new amendment of the Income Tax Act and VAT Act and other related acts should come to force. A draft amendment to the Income Tax Act has been approved by the Chamber of Deputies and has r…
The amendment to the Income Tax Act will bring changes to corporate taxation
The forthcoming amendment to the Income Tax Act and the VAT Act and other related acts brings several changes that should come into force from 1 January 2023. We have prepared an overview of the novelties that …