The amount of the financial contribution for meals shall be determined by the basis value of the meal voucher provided by the employer to the employee or by the basis
Changes in relation to certain tax obligations. The taxpayer shall not be levied interest for the non-payment of tax, the difference between the tax or the tax advance, which became
Dear Client, We would like to inform you about the current obligations when arriving to Slovakia from the EU countries, Island, Norway, Lichtenstein, Northern Ireland and Switzerland. All persons who
The new amendment to the Labour Code brought changes in the area of employees’ catering. Approved wording of § 152 of the Labor Code changed the obligation of the employer
Definition of micro-taxpayer As of 1.1.2021 the amendment defines a micro-taxpayer as an individual or legal person whose income for one tax period did not exceed the amount EUR 49,790.
The amendment to the Act on Value Added Tax with effect from 01.01.2021 introduces the possibility of correcting the tax base and tax on uncollectible receivables. The right to VAT refund
Amendment to the Motor Vehicle Tax Act with effect from 1. December 2020 is introducing changes in these areas: adjustment of annual tax rates the period to file a tax
The contributions provided, as well as the conversion for job allowances, are increased per employee to 80% of the total price of the employer´s work, which means that the contributions
On September 22, 2020, the National Council of the Slovak Republic approved a law which, for the purposes of tax administration, as well as other tax laws, determined the fiction of
Measures will be gradually implemented in 2 steps: a) There will be an increase in indicators to the following extent from 2021: Total amount of property / assets – of the
