The amended VAT Act proposes abolishing the institute of VAT guarantees as implemented in the VAT Act beginning in 2012. Decisions regarding the pledging of VAT guarantees issued before 31 December 2018 are to be rescinded. The Tax Office shall refund such financial guarantee or a portion thereof by 28 February 2019 under the assumption that they were not used to pay tax arrears before 31 December 2018. Effective 1 January 2019, applicants registering as VAT payers in Slovakia will no longer be required to lodge a financial guarantee with the tax authorities.
Moore BDR s. r. o.
Naše portfólio zahŕňa: audit účtovníctva, daňové poradenstvo, fúzie, akvizície, Due diligence, Bratislava, Banská Bystrica
