BPS Group
Accounting
Current tax information
No specific legislation has been enacted for taxing the income of Ukrainians who live and earn income in Slovakia because of the war in Ukraine and have temporary refuge status, or who came to Slovakia before the war.
Čo v článku nájdete:
1. Financial Directorate information No. 1/MZ/2023/IM on taxation of income of Ukrainian citizens and their family members who have been granted temporary refuge in Slovakia
2. Financial Directorate methodological guidance on indirect taxes No. 3/DPH/2023/MP on registering taxable persons under Section 4 of Act No. 222/2004 Coll. on VAT, as amended, after 1 January 2023
3. Guidance from the Ministry of Finance of the Slovak Republic No. MF/020061/2022-724
4. Changes to taxation of non-monetary income of healthcare providers from 1 January 2023
5. The Financial Directorate postponed the launch of online submission of electronic invoices indefinitely
