Slovakia Tax Agency Issues Guidance on Amendment of VAT Act

The Slovak Financial Administration Dec. 29, 2025, issued Guidance No. 7/DPH/2025/I, on the amendment of the VAT Act. Topics covered include: 1) the introduction of group VAT registration ex officio, allowing tax authorities to combine related entities into a single VAT payer to prevent turnover fragmentation and tax evasion; 2) the transposition of Directive 2025/516/EU and the removal of the unused tax representative provision for certain intra-EU acquisitions; 3) the establishment of a certified electronic invoice delivery service to support mandatory e-invoicing and real time reporting obligations; 4) the expansion and clarification of VAT deduction and correction rules for passenger ...