Tax News - Slovakia 2023

16.08.2023

What is new in the Slovak legislation?

• New e-VAT evidence form from July 1, 2023

• Income from corporate bonds paid to SK non-residents will not be subject to tax

• Important news in personal income taxation

• EU framework agreement for cross-border teleworkers

• Unification of the limit for cash payment to TEUR 15 from July 2023

• Increase of the basic compensation for use of private motor vehicle during a business trip

Provisions currently in discussion:

• Re-increasing of meal allowance in 2023

• More favourable exemptions of income from the sale of real estate

For more details, please see the pdf document attached.

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