BPS Group
Accounting
News in tax and accounting
On 18 April 2023, an amendment to Act No. 595/2003 Coll. on Income Tax was published in the Collection of Laws under No. 128/2023 Coll. It introduces the possibility of taxing remuneration from the activities of a sports professional by withholding tax. This tax regime will apply to income earned from 2024.
Čo v článku nájdete:
1. Simplification of taxation of sports professionals’ income from 2024
2. Reintroduction of taxation of proceeds from commercial bonds paid to non-residents of Slovakia under the rules applicable until 31 December 2022
3. Methodological guidance on correcting input VAT for a customer who has not paid, fully or partly, the consideration for goods or services
4. Information on mandatory VAT registration and cancellation of VAT registration
5. Extension of the validity of the certificate for a recognised method of authorisation
6. Conditions for permission to defer tax payments or pay tax in instalments
7. Increase in the ECB base interest rate and the amount of penalties imposed by the tax office
