{"id":8203,"date":"2023-04-27T08:54:07","date_gmt":"2023-04-27T06:54:07","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8203"},"modified":"2023-05-03T13:22:13","modified_gmt":"2023-05-03T11:22:13","slug":"the-amendment-to-the-vat-act-became-effective-in-slovakia","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-amendment-to-the-vat-act-became-effective-in-slovakia\/","title":{"rendered":"The amendment to the VAT Act became effective in Slovakia"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>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 correct the deducted tax to the extent of the unpaid liability, simplification of the definition of bad debt, extension of the range of services to which the reduced VAT rate of 10% applies, and the introduction of a second reduced VAT rate of 5% of the tax base. Provisions introducing new requirements for payment service providers, which are introduced due to the transposition of Council Directive (EU) 2020\/284 of 18 February 2020, are also part of the amendment to the VAT Act but do not come into force until 1 January 2024.<\/p>\n","protected":false},"author":117,"featured_media":8204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[693,351,34,20,8],"class_list":["post-8203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-taxes-in-real-estate-industry","tag-amendment-to-the-vat-act","tag-indirect-taxes","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8203","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=8203"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8203\/revisions"}],"predecessor-version":[{"id":8209,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8203\/revisions\/8209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8204"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}