Novinky
26. jún 2010
Naša advokátska kancelária sa v júni tohto roku stala členom medzinárodnej organizácie INTERJURIST, ktorá združuje advokátske kancelárie po celom svete. Naša...
Čítať viac
26. február 2010
Naša advokátska kancelária začala od 26. februára 2010 spoluprácu s medzinárdnou sieťou advokátov - profesionálov - SOLUZIONI Group. Na jej základe získajú naši...
Čítať viac
29. január 2010
Od 1. januára
2010 nadobudla účinnosť novela zákona o dani z pridanej hodnoty.
Novelou boli
implementované európske smernice Rady 2008/8/EC...
Čítať viac
Amendment to the Act on Value Added Tax
As of 1 January 2010, a new amendment to the Act on Value Added Tax became effective.
The amendment implemented Council Directives 2008/8/EC and 2008/9/EC, which significantly amend the existing rules for the place of supply of services and the refund of VAT incurred in other EU Member States.
General rule for the place of supply of services supplied to taxable person (B2B) is the seat, place of business or fixed establishment of the customer. In practice, services supplied by a Slovak taxable person to a Czech taxable person are deemed to be supplied in the Czech Republic (with certain exceptions).
In case of the supply of goods to non-taxable person, i.e. to final customer (B2C), the place of supply is the seat, place of business or fixed establishment of the supplier.
Several exceptions to these general rules exist, the purpose of which is to secure taxation of services in the place of their actual consumption. Specific rules for the place of supply apply e.g. for services relating to immovable property or transportation services.
Taxable persons supplying services to other EU Member States are obliged to register for VAT. The EC Sales List (recapitulative statement) covers not only supplied goods, but also services.
The procedure for VAT refund incurred in other EU Member States is significantly simplified. Only one VAT refund application covering all EU Member States is filed electronically via the portal of the Slovak Tax Directorate. The application has to be accompanied by a copy of invoice only if its taxable amount exceeds EUR 1,000 (EUR 250 in case of fuel); however, the respective tax authorities may request originals. The refund period was shortened to 4 months from the filing of the VAT refund application (if additional documents are not requested) and the minimum amount for the VAT refund was decreased to EUR 50.
VAT incurred in respect of means of transport can be deducted irrespective of their category (provided that general conditions for VAT deduction are met).
Slovenská republika:
Tvrdého 4
010 01 Žilina
Slovenská republika
tel: +421 41 5643576
fax: +421 41 5643576
info@akksp.sk
www.akksp.sk
Ulica 29. augusta 5
811 09 Bratislava
Slovenská republika
bratislava@akksp.sk
www.akksp.sk
Česká republika:
Husova 401
739 61 Třinec
Česká republika
tel: +420 558 331 103-4
fax: +420 558 331 105
info@aktrinec.cz
www.aktrinec.cz
Průmyslová č. 1032
739 65 Třinec
Česká republika
tel: +420 558 532 160
fax: +420 558 532 175
Poľsko:
ul. Cieszyńska 8
43-300 Bielsko Biała
Poľská republika
info@akksp.pl
www.akksp.pl