Od 1.7.2021 nadobudne účinnosť novela Zákona č. 222/2004 Z. z. o dani z pridanej hodnoty (ďalej len „ZDPH“,) ktorou sa zavádzajú nové, dobrovoľné osobitné úpravy pre daň, ktorých cieľom je zjednodušiť a zjednotiť súčasné pravidlá fungovania zásielkového predaja tovaru, ako aj poskytovanie služieb na diaľku a taktiež zaviesť rovnaký prístup k daňovníkom z EÚ ako, aj mimo EÚ.
Mnohí podnikatelia po podaní daňového priznania a účtovnej závierky na Finančnú správu Slovenskej republiky (FS SR) považujú všetky náležitosti súvisiace s predchádzajúcim účtovným obdobím za uzavreté. Pozrime sa preto, aký je postup následných povinností týkajúcich sa účtovnej závierky.
Download an overview of changes in the payroll legislation prepared by our HR & payroll experts and stay always updated.
Dňa 4.2.2021 bola v NRSR schválená novela Zákonníka práce, ktorá okrem viacerých iných zmien zavádza s účinnosťou od 1.3.2021 poskytovanie finančného príspevku na stravovanie zamestnancov.
2021 opens with a relatively stable IFRS framework in which to prepare the consolidated financial statements for this financial year, given the limited number and scope of the standards coming into force on 1 January.
The OECD released its guidance on the transfer pricing implications of the Covid-19 pandemic on 18 December 2020.
Vzhľadom k tomu, že od mnohých z Vás sme dostali informáciu, že ste nepostrehli zmeny, ktoré boli prijaté v rámci tzv. „Podnikateľského kilečka“, rozhodli sme sa takto ku koncu roka stručne spracovať v našej publikácii prehľad najdôležitejších zmien.
The amendment to Act on International Assistance and Cooperation in Tax Administration introduces new obligation for taxpayers who use qualifying cross-border arrangements to report such arrangements as of 1 January 2021.
Download an overview of changes in the payroll legislation prepared by our HR & payroll experts and stay always updated.
Following the draft of the amendment of Act no. 361/2014 Coll. on Vehicle Tax (hereinafter referred to as “VT”), the amendment was approved on 5 November 2020 in the National Council of the Slovak Republic, which was published in the Collection of Laws no. 339/2020 Coll. effective from 1 December 2020.
On 22.9.2020 the National Council of the Slovak Republic approved the amendment to Act No. 67/2020 on certain emergency measures in the financial area in connection with the spread of the dangerous contagious human disease COVID-19, as amended, which ends the emergency situation and ends the pandemic period for the purposes of applying specific financial measures, including tax measures. Below...
Read the overview summary of the most significant changes brought by the draft of the Amendment to the Slovak Value Added Tax Act No. 222/2004 Coll., which was submitted for the approval to the National Council of the Slovak Republic on 28 August 2020.
24.7. 2020 - The subsistence minimum is a socially recognized minimum income limit of a natural person, below which a state of material need occurs.
19.3.2020 - The main aim of these measures is to support finance condition, liquidity and cash flow of companies and employers, to prevent collapse in the business sector and to maintain strategic and critical processes necessary to tackle COVID-19 virus spread while maintaining stability and minimising of panic.
1.4.2020 - Radi by sme Vás informovali , že sme preverovali situáciu ohľadom koronavirusu na inšpektorátu práce a potvrdili nám nasledovné:
16.3.2020 - We all agree that the ongoing development around COVID-19 pandemic has unprecedently influenced functioning of many teams and businesses. Efficiency and motivation of both managers and employees must be ensured. New situations and settings keep popping up every day. Eventhough we are aware of many online options they are rarely used in such wide and long measures. Let's have a look...
16.3.2020 - Ongoing situation changes our regular settings of work. Approaches that has always been considered benefits such as home office, are now the most common way of functioning. This brings questions and queries but you will find answers here.
26.3.2020 - Following the current restrictions in order to prevent the spread and to mitigate the impacts of disease Covid-19, Financial Administration of Slovak Republic informed about the possibility of filing a tax return “in paper form” and paying tax liability within an extended deadline until 30.06.2020 without submission of an official announcement.
Our HR & payroll experts have prepared an overview of changes in the payroll legislation so that you will not get confused.
The amendment to the VAT Act was approved a few days ago and will enter into force on 1 January 2020. The amendment focuses on areas that need to be brought into line with European Union legislation. It discusses the introduction of the so-called. quick fixes in call-off stock mode, chain stores and more.
Our TAX Alert presents the most important changes in the area of income tax of legal and individual persons. In a separate section we focus on the newly introduced concept of "micro-taxpayer" and the related tax advantages.
The obligation to pay insurance tax may also apply to companies that are not insurance companies and do not conduct insurance business. We would therefore like to draw your attention to the obligation to pay insurance tax in special cases.
The Ministry of Finance of the Slovak Republic has published the Guidance on the on the content of the transfer pricing documentation, which will be used when submitting documentation for tax periods starting after 31 December 2017.
The beginning of the year is traditionally dedicated to changes in the Slovak legislation regarding payrolls especially in the area of taxation, social and health insurance and labour law.
The amendment proposes several substantial changes, which should take effect from 1 January 2019. Check it.
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