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Get ready for VAT Act amendment with Mazars Tax Alert

The amendment to the Slovak Value Added Tax Act No. 222/2004 Coll. (hereinafter "VAT Act") was approved on 15 October 2019. The Amendment comes into force as of 1 January 2020. 

Our tax experts summarize the overview of the most significant changes which are introduced by the Amendment. It focuses on areas which required harmonization in line with the EU law and introduction of so-called quick solutions (“quick fixes”) as regards call-off stock regime, chain transactions and application of VAT exemption on intra-community deliveries of goods to another Member State. In Tax Alert we focus on:

  • modifications to so-called call-off stock mode,
  • new rules for chain transactions within the EU,
  • widening the range of goods with a reduced VAT rate of 10%,
  • determination of the tax base for the free delivery of small tangible assets
  • and other.


Download Tax Alert in PDF version and should you have any questions about the Amendment, please contact us, we will be happy to answer.

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