For the first half of 2023, several changes have been approved, which have already taken effect, or will take effect in January 2024. 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