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Newsletter PRO BONO

The Čarnogurský ULC PRO BONO newsletter focuses on new laws and various other legal matters. It is published monthly and provided free of charge.

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Home » Newsletter Pro Bono » Small, medium enterprises

Amendment to the Act on Value Added Tax

Based on a government proposal, an amendment to the Act on Value Added Tax has increased the rate at which the tax is levied and, at the same time, abolished the reduced VAT rate applied to so-called sale of farm goods. The amendment has also transposed into Slovak law several regulations of the Council of the EU. These changes affect, in particular, tax rules concerning the supply of cultural, sports, or artistic services, conditions restricting tax avoidance on the import of goods, and VAT deduction rules regarding immovable property.