Changes to VAT Return and Recapitulative Statement Beginning January 2020

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The interdepartmental comment procedure currently includes a draft measure from the Ministry of Finance of the Slovak Republic that establishes a specimen VAT return form and a specimen EC Sales List.

The specimen VAT return form has been adjusted to reflect amendments to the VAT Act in relation to a new exemption for transactions relating to crude oil and mineral oils. Meanwhile, the specimen EC Sales List reflects amendments to the VAT Act ensuing from an adjustment to the call-off stock system due to the adoption of Council Directive (EU) 2018/1910. In the previous issue of our Newsletter Q2 2019, we provided you by information about both changes to the VAT Act.

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