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
o Re-increasing of meal allowance in 2023
o More favourable exemptions of income from the sale of real estate
16.08.2023