We’ll help you navigate the global tax landscape
The business and tax landscapes have changed dramatically, and the pace and complexity of change continues to increase. We can help you navigate this shifting landscape. Governments are tempering the need for revenue with increased competition for labor and capital. Tax authorities are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. Companies are balancing competing priorities, ensuring they maintain compliance while adding value. We can assist you with these critical issues in today's tax environment, including:
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EY Tax & Legal News is a newsletter offering an update on the most important tax and related legislative developments in the Slovak Republic. Newsletter also brings relevant news from the legal sector.
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Joint & Several Liability for Your Suppliers Unpaid VAT
The 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 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.
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