Slovakia Tax Agency Issues Guidance on VAT Obligations

The Slovak Tax Administration Aug. 18 issued Guide Nos. 8/DPH/2022/IM and 9/DPH/2022/IM, explaining VAT obligations related to the purchase of domestic goods from EU countries. Topics covered include: 1) VAT registration requirements; 2) invoice and reporting requirements for the delivery of services with a place of delivery in an another EU country; 3) return filing and payment procedures; 4) procedures and deadlines for submitting summary reports, including those for three-way trades involving a customer in another EU country; 5) the 10-year record keeping requirement for invoices; and 6) the requirement to cancel VAT registration upon a taxpayer’s termination of domestic ...