VAT news [May 2026]
The Court of Justice of the European Union issued several noteworthy decisions in the area of VAT. In one case concerning transfer pricing, it addressed the tax treatment of adjustments resulting from subsequen…
Changes to tax legislation effective from 1 January 2026
From 1 January 2026, a number of changes to tax and related legislation came into force. It is not a single comprehensive reform, but a set of partial amendments introducing adjustments, especially in the area …
VAT news [April 2026]
The General Financial Directorate disagrees with a judgment of the General Court of the Court of Justice of the European Union concerning the tax period in which the right to deduct VAT may be exercised. The Co…
VAT news [March 2026]
The upcoming amendment to the Act on the Registration of Sales and on the Amendment of Certain Other Acts will also affect the VAT Act. The amendment to the VAT Act, which should transpose part of the VAT rules…
VAT News [February 2026]
In the February news in the field of VAT, we bring you a summary of interesting case law that has recently been dealt with by the Court of Justice of the European Union. In the article you will find, for exampl…
Mandatory e-invoicing is approaching. In Slovakia, it will come into effect next year
From 2030, EU companies will be required to use electronic invoicing for cross‑border supplies of goods. While it may appear distant, effective preparation typically takes longer than expected. Businesses with …
VAT news [January 2026]
What changes has the amendment to the VAT Act, which is effective from 1 January 2026, brought? How does the General Financial Directorate view the application of VAT in the area of real estate? And what intere…
Is a high value on a certain line of a tax return suspicious?
In our practice, we have noted that the Financial Administration examines the legitimacy of the deduction of gratuitous performance reported on line 260 of the corporate income tax return. Doubts about the accu…
VAT news [November 2025]
The Supreme Administrative Court issued an important decision on the taxability of land and the intention to build a building on it under the VAT Act effective in 2016. The Court of Justice of the European Unio…