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We are pleased to announce that Ernst & Young Slovakia has opened a new division providing external payroll services.
The new VAT amendment effective from 1 October 2012 introduced significant extension of circumstances under which the joint and several liability for unpaid VAT from the previous stage would apply. According to the new legislation, the VAT payer will be held liable for VAT stated on the invoice which was not paid by his supplier to the tax authority. This should not apply if he can provide sufficient proof that he did not know or could have not known that the VAT would not be paid by the supplier. The amendment is part of the government package for fighting the tax evasion and will have significant effect on business sector. Read more. (pdf, 618kb)
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