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S l ov a k R ep u b l i c<br />
E f f ec t i v e 1 J a n u a r y 20 1 6, t h e f ol l ow i nS g l ov a k i a .<br />
V A T c h a n g es a p p l y :<br />
• A n ew sy st em of p en a l t i es f or<br />
• C a sh - a c c ou n t i n g i s i n t r od u c ed f or n on c om p l i a n c e w i t h t a x ob l i g a t i on s<br />
t a x p a y er s w h ose a n n u a l t u r n ov er d oes i s i n t r od u c ed . T h e p en a l t y a m ou n t<br />
n ot ex c eed E U R 1 0 0 , 0 0 0 .<br />
d ep en d s on t h e t i m e p a ssed si n c e t h e<br />
b r ea c h of ob l i g a t i on t o d ec l a r e a n d p a y<br />
• T h e r a n g e of g ood s su b j ec t t o t h e<br />
tax (<strong>in</strong>stead of a one-off flat penalty).<br />
r ed u c ed 1 0 % V A T r a t e i s ex t en d ed . T h s<br />
M i n i m u m ( 1 % of l ev i ed t a x ) a n d<br />
a p p l i es f or p a r t i c u l a r f ood p r od u c t s<br />
m a x i m u m ( 1 0 0 % of l ev i ed t a x ) p en a l t i es<br />
such as meat, fish, milk and bread.<br />
a r e a l so i n t r od u c ed .<br />
• T h e r ev er se- c h a r g e m ec h a n i sm n ow<br />
a p p l i es t o su p p l i es of c on st r u c t i on<br />
ser v i c es, t o su p p l i es of c on st r u c t i on<br />
u n d er a c on t r a c t of w or k ( or a si m<br />
• A V A T p a y er c a n n ow c l a i m a d ed u c t i on<br />
of i n p u t V A T on su p p l i es of g ood s a s<br />
l a i c r a a a a b l<br />
i l a r<br />
p b h f i d a<br />
p c r a c a n d h p p l<br />
b i n g a V A T p a i f c h<br />
g i h i n a l l a i a b l i f<br />
p r c h a n i n c l d i n a<br />
h a b l i n a l l a i a a h<br />
p i n c a l d a r r p r i n g<br />
r r a c r c i i c T h<br />
h c a l d a r r h h p<br />
r c h a r g m h a n i a l a p p l i<br />
b a m h V A T p a c f k<br />
c a h h r i p i h<br />
c r c i i c m a i n l p f m F g n p a b l i i n h E U<br />
r a n c i n b j V A T b ia r a l a l l b m i h V A T<br />
a l r d r i f V A T p r p r n d a p p l i c a i f a p i<br />
f p a r i c l a r r g l a l h a n h r c a l d a r m h p r i d<br />
i i i n c p a f n b n h a h p i r r h r<br />
p r p a n d p b l i c a h i i T h h c a l d a r r a n d h a h a m n<br />
r i p i i l l p a V A T c r c i V A T c l a i m i a l E U R 5 F<br />
i c p r c h a r a r d l f g n b n a b l i d<br />
h h h a r f a a b l h E U h a p p l i c a i c a n a l b<br />
a c i i i b m i f a p i h a l f h<br />
c a l d a r r p r i d h a h a m n<br />
T h h r c h a r g<br />
V A T c l a i m i a l E U R I f<br />
m h a n i f g i d<br />
a l l g p p l i b n a b l i<br />
h a l f h c a l d a r r h a m n<br />
a p a i n S l a k i a L a l l<br />
V A T c l a i m f h d h a l f h<br />
a b l i a a b l c l d<br />
c a l d a r r l d b a l E U R 5<br />
a p p l a r c h a r g g f r<br />
n a b l i p p l i i n S l a k i a E f f i A p r i l a p a m<br />
D i a n c l i n g i l l b h l<br />
c i h a l a m n d c i b l V A T f r<br />
w el s ser v es ec ei v ed s t x e<br />
er son ( ef or e t e ef ec t v e t e<br />
t y e of on t t ) t o t e su y of<br />
of ec om<br />
y er ) su<br />
ood s w t st t on or ssem y<br />
u ses w er e ot u ed t x<br />
t e ssem y or st t on s w ol e<br />
ex en ses en y ea s ec ed<br />
ep esen t s on st u t on ser v e. e<br />
t e en y ea w en t e er son<br />
ev er se- e ec sm so es<br />
ec e t e y er , ex ep t or st oc .<br />
t o ses w er e t e ec en t of t e<br />
on st u t on ser v es y er or • s or ei er son s est sh ed t e<br />
t sa t on s ot su ec t t o u t s e so ow ed t o su t t e<br />
ea y eg st er ed or u oses ef u t on or er od sh or t er<br />
or som e t u ea son s ( e. . , eg t t ee en on t s, ov ed<br />
en t t es or or t ed or on u si ess t t t e er od ep esen t s t e est of<br />
u oses u u t or t es) . ese t e en y ea t t t e ou t<br />
ec en t s w y on on st u t on of ed s t ea st 0 . or<br />
ser v es u sed , eg ess of<br />
w et er t ey e u sed or t x e<br />
or ei u si esses est sh ed ou t si e<br />
t e , t e t on so e<br />
t v t es.<br />
su t t ed or er od of t e<br />
en y ea , ov ed t t t e ou t<br />
• e sc op e of t e ev er se- e<br />
of ed s t ea st 1 , 0 0 0 .<br />
ec sm or ood s s ex t en ed t o<br />
an application is submitted for the first<br />
ood s su ed y on - est sh ed<br />
of t e en y ea , t e ou t of<br />
t x y er s ov . oc y<br />
ed or t e sec on of t e<br />
est sh ed t x e u st om er s sh ou<br />
en y ea sh ou e t ea st 0 .<br />
y ev er se e on ood s om<br />
on - est sh ed su er s ov . ec t v e 1 20 1 6, t x y er s u st<br />
st e sel w e t e on y report separately simplified <strong>in</strong>voices if<br />
ex ep t on .<br />
t e t ot ou t of ed u t e om<br />
simplified <strong>in</strong>voices for the tax period is<br />
• T h e r u l es f or t r i a n g u l a r t r a n sa c t i on s<br />
E U R 3, 0 0 0 or m or e. T h ese i n v oi c es a r e<br />
are amended. The first acquirer of<br />
r ep or t ed i n t h e V A T l ed g er i n sec t i on B 3<br />
t h e g ood s ( t h e m i d d l em a n ) w i t h i n t h e<br />
<strong>in</strong> aggregate amounts. This (simplified)<br />
t r i a n g u l a t i on t r a n sa c t i on c a n n ot b e<br />
r eg u l a t i on , a s op p osed t o t h e p r ev i ou sl y<br />
r eg i st er ed f or V A T p u r p oses i n t h e st a t e<br />
a c c ep t ed r ep or t i n g of t h e a g g r eg a t e<br />
of the first supplier.<br />
value of simplified <strong>in</strong>voices (<strong>in</strong>stead of<br />
• New l y est a b l i sh ed t a x a b l e p er son s ea c h si n g l e i n v oi c e) , i s a r ea c t i on t o<br />
p er f or m i n g p r ep a r a t or y a c t i v i t i es a r e ocn c o u r r en c es of t a x ev a si on r ev ea l ed b y<br />
l on g er ob l i g ed t o p a y t h e t a x g u a r a tn ht e ee t a x a u t h or i t i es.<br />
w h en a p p l y i n g f or V A T r eg i st r a t i on i n<br />
48 I n d i rect T ax i n <strong>2016</strong>
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