Tax advisory
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8.2. tax event: The current VAT updates for years 2023 and 2024
The goal and vision of the amendment to the VAT Act was a simpler application of the rules and a lower bureaucratic burden. Whether the vision turns into reality will be shown by practice. Nonetheless, this does not change the fact that there are many changes and it is easy to get lost in them. Let our tax experts guide you through the news.
Agenda
- Presentation of the content of the amendment to the VAT Act, which is effective from 01.01.2023 or 01.01.2024;
- Changes in the VAT registration obligation and the possibility of cancellation of registration for selected VAT entities;
- Obligation to correct deducted VAT in the event of full or partial non-payment of consideration for the supply of goods or services;
- Correction of the tax base in case of an uncollectible claim;
- Reduction of the VAT rate in the area of sports support and restaurant and catering services;
- Other changes in the field of VAT;
- Questions and answers
When
8th February 2023 from 9 am until 10:30 am CET
Where
The event takes place physically parallelly in Bratislava and Košice but will be streamed online as well.
The online event:
The webinar will be streamed via ClickMeeting platform. You will be automatically provided with connection link once you fill in the registration form.
The in-person event:
- We will meet in Bratislava at The Spot @Vacuumlabs in SkyPark Offices at Bottová 2A.
- In Košice, we will be happy to welcome you at the Papa cafe in the Kulturpark at Kukučinová 2.
Mutual transmission of lectures between cities will be ensured. The presentation and discussion will be held in the Slovak language. Participation in the event is free and capacity for in-person event is limited.*
Speakers
- Ivana Bošková, Senior Manager, Tax
- Veronika Moľová, Supervisor, Tax
*Mazars reserves the right to decline the registration of participants from other advisory companies.
VAT & indirect tax
VAT and indirect taxes need careful planning as they make up an ever-larger part of the tax take.
Tax compliance
Efficient handling of a growing workload.
Changes in the VAT Act from 1.1.2023 and 1.1.2024
On 6 December 2022 The National Council of the Slovak Republic (hereinafter „NC SR“) approved the Amendment to the VAT Act, which will introduce several new obligations for taxpayers. The Amendment to the VAT Act in the proposed wording takes effect from 1 January 2023, in the case of some provisions from 1 January 2024.
Tax Reliability Index
The Financial Administration of Slovak Republic delivers the notifications about the Tax Reliability Index to the taxpayers. Do you know what the assigned Tax Reliability Index means to you?
Income Tax Act changes as of 1.1.2023 and 1.1.2024
On 6 December 2022 the National Council of the Slovak Republic approved the amendment of the Act No. 595/2003 Coll. on Income Tax Act (ITA) as well as Act No. 563/2009 Coll. on Tax Administration (Tax Code), which considerably clarifies and supplements the provisions in transfer pricing.
Contact us
Ivana Bošková Senior Manager, Tax Považská Bystrica
