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Why Grant Thornton
Whether you’re growing in one market or many, looking to operate more effectively, managing risk and regulation, or realising stakeholder value, our firms can help.
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Culture and experience
Grant Thornton’s culture is one of our most valuable assets and has steered us in the right direction for more than 100 years.
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Global scale and capability
Beyond global scale, we embrace what makes each market unique, local understanding on a global scale.
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Join our network
In a world that wants more options for high quality services, we differentiate in the market to grow sustainably in today’s rapidly changing environment.
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Leadership governance and quality
Grant Thornton International Ltd acts as the coordinating entity for member firms in the network with a focus on areas such as strategy, risk, quality monitoring and brand.
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Africa
24 member firms supporting your business.
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Americas
31 member firms, covering 44 markets and over 20,000 people.
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Asia-Pacific
19 member firms with nearly 25,000 people to support you.
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Europe
53 member firms supporting your business.
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Middle East
8 member firms supporting your business.
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Business consulting services
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
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Business process solutions
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
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Business risk services
The relationship between a company and its auditor has changed. Organisations must understand and manage risk and seek an appropriate balance between risk and opportunities.
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Cybersecurity
As organisations become increasingly dependent on digital technology, the opportunities for cyber criminals continue to grow.
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Forensic services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
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Mergers and acquisitions
We work with entrepreneurial businesses in the mid-market to help them assess the true commercial potential of their planned acquisition and understand how the purchase might serve their longer-term strategic goals.
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Recovery and reorganisation
Workable solutions to maximise your value and deliver sustainable recovery.
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Transactional advisory services
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
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Valuations
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
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Sustainability advisory
We can assist you with a variety of sustainability advice depending on your needs, ranging from initial strategy development, reporting and compliance support, through to carbon measurement and management.
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IFRS
At Grant Thornton, our IFRS advisers can help you navigate the complexity of financial reporting from IFRS 1 to IFRS 17 and IAS 1 to IAS 41.
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Audit quality monitoring
Having a robust process of quality control is one of the most effective ways to guarantee we deliver high-quality services to our clients.
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Global audit technology
Our global assurance technology platform provides the ability to conduct client acceptance, consultations and all assurance and other attestation engagements.
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Sustainability assurance
Our sustainability assurance services are based on our global network of specialists, helping you make more efficient decisions for the good of your organisation.
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Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
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Direct international tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
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Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
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Indirect international tax
Using our finely tuned local knowledge, teams from our global organisation of member firms help you understand and comply with often complex and time-consuming regulations.
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Transfer pricing
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
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Africa tax desk
A differentiating solution adapted to the context of your investments in Africa.
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Sustainability tax
Through our sustainability tax advisory services, we can advise how environmental taxes, incentives, and obligations can impact your progress, requiring alignment with governmental and legislative pressures.
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Banking Holding banking to account: the real diversity and inclusion pictureWe explore how the banking sector can continue to attract, retain and nurture women to build a more diverse and inclusive future.
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Sustainability From voluntary to mandatory ESG: How banks can future-proof their operationsAs we move from voluntary ESG initiatives to mandatory legislation, we explore what the banking sector needs to prioritise.
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International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Access to finance Raise finance to invest in changePrepare your business to raise finance to invest in change.
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Private equity firms Private equity in the mid-market: reshaping strategies for 2021When the global COVID-19 pandemic stormed across the globe in early 2020, the private equity sector was hit hard but deals are coming back to the market.
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Mid-market businesses Getting ready for private equity investmentOur specialists explore how private equity firms are now working with their portfolios and how the mid-market can benefit from investment.
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Industries European Real Estate PodcastJessica Patel, Tax Partner at Grant Thornton UK speaks with tax partners and directors across the network to share their insights on the real estate market and some of the challenges.
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Industries European Real Estate PodcastJessica Patel, Tax Partner at Grant Thornton UK speaks with tax partners and directors across the network to share their insights on the real estate market and some of the challenges.
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Global business pulse - industry analysis A very uneven recovery across industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Retail How retail is positioning for successCOVID-19 provided some hard lessons for the retail industry. It is time to turn those into sustainable and well executed growth strategies in 2021.
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Telecoms Can tech and telecom leverage economic headwindsAs most businesses brace for an economic downturn, tech and telecom could see new prospects. But, to turn the headwinds to your advantage, you need to find your unique opportunities and risks.
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Technology Mid-market tech companies lead the way on diversity and inclusionWe explore how the mid-market tech sector can continue to build and nurture a culture that’s increasingly more diverse and inclusive for women.
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Tax Resetting global tax rules after the pandemicBusinesses are seeing rising challenges, and finance heads are dealing with a range of new measures. To say the next 12 months are critical for businesses is an understatement.
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TECHNOLOGY International tax reform: the potential impact on the technology industryIn this article, we’ve summarised key elements of the global tax reform proposals, their potential impact on technology industry and advice from our digital tax specialists on what technology companies can do to prepare.
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Telecoms Can tech and telecom leverage economic headwindsAs most businesses brace for an economic downturn, tech and telecom could see new prospects. But, to turn the headwinds to your advantage, you need to find your unique opportunities and risks.
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Women in Business 2024
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IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
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Example Financial Statements
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
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Insights into IFRS 2
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IFRS 3
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IFRS 8
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IFRS 16
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IAS 36
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IFRS 17
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Global expatriate tax guide
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International indirect tax guide
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Global transfer pricing guide
Helping you easily find everything you need to know about the rules and regulations regarding transfer pricing and Country by Country reporting for every country you do business with.
Indirect tax snapshot
Please click on each section to expand further:
Value added tax is an indirect tax on the consumption of goods and services and is normally borne by the ultimate consumer. This, in general, is accomplished by imposing VAT on all stages of manufacturing, wholesaling, retailing, etc., but allows the supplier to offset VAT paid on his or her business expenses against the tax payable.
In addition, VAT is paid on the import of goods into Slovakia.
A VAT-registered taxable person may recover such VAT to the extent that it relates to an economic activity carried on by him or her. Furthermore, a charge to VAT arises on goods acquired by a taxable person from another EU member state. This is commonly referred to as a tax on acquisitions also known as intra-Community acquisition.
Registration for VAT is obligatory for all domestic taxable persons whose turnover exceeds €49,790 for the previous consecutive 12 calendar months. This threshold will only apply to taxable persons with a registered seat or permanent address, place of business, or VAT fixed establishment in Slovakia.
The domestic taxable person can also apply for the voluntary VAT registration. In this case the domestic taxable person shall be obliged to prove their business activities carried out within the territory of Slovakia (for example by sending of business plan, issued invoices and etc.).
There is an obligation for VAT registration if a domestic taxable person who is not the taxpayer acquires goods from another EU-member state within the territory of Slovakia, whereby the total value of goods acquired from other EU-member states, excluding the tax, exceeds €14,000 for a calendar year. Further, if a domestic taxable person who is not a taxpayer and has a seat, place of business, fixed establishment or domicile in the territory of Slovakia, supplies or receipts service from/to a foreign person from/to another EU-member state then such taxable person is obliged to register for VAT in Slovakia. The taxable person, registered for such ‘special’ VAT purposes, cannot be treated as a ‘standard’ VAT payer who has a right to claim input VAT levied on goods/services purchased within territory of Slovakia.
Group VAT registration
As of 1 April 2009 there exists a possibility to apply for VAT registration of group in Slovakia that enables taxable persons who have their seat, place of business or VAT fixed establishment within Slovakia and who are connected financially, economically or organizationally, to register for Slovak VAT as a single VAT payer.
As a result, transactions within the group are outside the scope of VAT. The Slovak tax authorities will register a VAT group as of 1 January of the year following that in which the registration request is filed, provided this is done by 31 October of that year. If the request for registration is filed after 31 October, the Slovak tax authorities will register the group for VAT as of 1 January of the second year following that year in which the registration request is filed.
Retroactive VAT registration
Retroactive VAT registration is possible only for taxable person that should have registered for VAT after 1 April 2009. In respect of deduction of input VAT taxable person which became VAT payer can under some conditions deduct input VAT but he should also pay output VAT from taxable supplies that occurred before official VAT registration with tax authorities.
Registration of foreign taxable person
For foreign taxable person a single transaction which is subject to VAT in Slovakia, triggers the obligation to apply for VAT registration in Slovakia and to pay VAT under the Slovak VAT Act before commencing the business activities in Slovakia. The VAT registration therefore may be necessary for the taxable person without a registered seat or VAT fixed establishment in Slovakia as a result of transferring business assets to Slovakia, supplying goods or performing an acquisition of goods or an import of goods here.
Call-off stock VAT simplification
Slovak VAT Act allows a VAT simplification for foreign taxable entity, registered for VAT in another EU country (other than Slovakia) who transfers their own goods from another EU member state to a warehouse in Slovakia and these goods will be delivered to a single VAT payer known prior to delivery. If foreign VAT payer meets law requirements stated in Slovak VAT Act, he does not have to register for VAT purposes in Slovakia.
VAT liability arisen from the acquisition of goods will be paid by a Slovak customer (single VAT payer).
Long-distance sales
A foreign taxable person that makes long-distance sales in Slovakia to any persons, not registered for Slovak VAT, is obliged to register for VAT purposes at tax authorities Bratislava upon reaching a turnover of €10,000 in a calendar year, unless it opted for One-Stop-Shop scheme in the country. This new threshold shall apply also to supplies of telecommunication services, radio and TV broadcast services and electronic services if provided to a non-taxable entity. There is also a possibility of voluntary registration before reaching of law determined turnover. A foreign taxable person supplying goods into Slovakia via long-distance sales to a individual person
and such goods is a subject of excise duty, must apply for VAT registration before commencing of such supplies.
Since July 1, 2021, a new type of transaction will appear – the distance selling of imported goods. The distance selling of imported goods does not apply to import of new means of transport, it is not the so-called delivery of which are installed or assembled, the goods are not subject to excise duty.
Distance selling of goods imported from third countries or territories refers to the supply of goods shipped or transported by or on behalf of a supplier/seller, including where the supplier intervenes indirectly with the transport or shipment of goods to a customer in EU Member State that is:
- VAT taxpayer or a legal person who is not a VAT taxpayer, who is not obliged to settle intra-Community acquisition of goods or
- any other non-taxable entity
If certain conditions are met, the tax payer might opt for import one stop shop scheme.
If the sale of goods to the final consumer in the EU is facilitated by an electronic interface, the electronic interface is deemed to have made the sale and is generally responsible for the payment of VAT, unless the goods are over EUR 150.
With effect 1 January, 2015, Article 58 of Directive 2006/112/ EC was amended. The rules determining the place of supply of electronically supplied services supplied to private consumers (B2C) changed from the Member State where the supplier belongs (ie where established) to the Member State of the consumer. The result of this is that local VAT is chargeable at the applicable rate in each of the Member States in which electronically supplied services are made (i.e. where the customer belongs). To ensure compliance with this, suppliers have the choice to either register for VAT in each Member State where their customers reside, or elect to register under the EU VAT One Stop Shop (OSS) simplification scheme in a single Member State (where they are established).
Businesses with multiple establishments in the EU can choose which Member State to operate OSS (the Member State of identification). However, the OSS cannot be used to report local sales to customers in a Member State in which suppliers of electronically supplied services have a fixed establishment. Non-EU suppliers without an establishment in a Member State are free to select a Member State of their choosing to operate OSS and become their Member State of Identification.
The import of goods to Slovakia from a non-EU country can be VAT exempt in case a dispatch or transport of the imported goods ends in the another EU member state. If an importer is a foreign taxable person who is not a Slovak VAT payer, he can opt a tax representative who will represent him in Slovakia. In such case the foreign taxable person does not have to register for VAT purposes in Slovakia and the tax representative applies the exemption from VAT on import of goods.
Foreign person may be represented by a VAT representative without need of VAT registration in Slovakia in the cases of acquisition of goods from another Member State to be supplied to another Member State (including distance selling) or to a third country (valid from 1 January 2018). The conditions are:
- the foreign person supplies goods exclusively through an electronic communication interface such as electronic marketplace, electronic platform, electronic portal or similar electronic means (e-commerce)
- the foreign person is not a VAT payer in accordance with the Slovak VAT act
- the foreign person does not supply goods or services where VAT liability payment would arise within the territory of Slovakia if this foreign person had a status of a VAT payer in Slovakia
Monthly VAT returns must be filed if annual turnover exceeds €100,000. Where turnover for the previous 12 calendar months is less than €100,000, the VAT payer is obliged to file VAT returns for the calendar quarter.
A VAT payer with turnover below €100,000 may opt for submission of VAT returns on monthly basis. VAT returns must be submitted within 25 days after the end of a tax period and the due tax must be paid within the same time limit. A VAT payer must file VAT returns electronically.
A legal person registered in the Commercial Register of Slovakia is obliged to deliver submissions by electronic means as of 01.01.2018.
An individual person registered for income tax is obliged to deliver submissions by electronic means from 01.07.2018.
If a taxpayer is registered in Slovakia as a foreign VAT payer and has zero transaction during the tax period then there is no obligation to submit zero VAT return.
A system of penalties exists to discourage failure to comply with the VAT system. Administrative penalties are generally either:
- penalties
- sanction
Penalties and sanction interests are charged by the tax authorities via an official decision.
Late VAT returns or payments of VAT arrears
Failure to submit VAT returns on time is subject to the penalty between €30 and €16,000. Late payment of any VAT arrears results in penalty interest charge to the amount of four times the interest rate of the European Central Bank (ECB) for each day of delay, beginning with the day following the due date until the date of payment. If the four times ECB base rate does not exceed 15%, the base for penalty interest will be 15%. The tax administrator does not impose penalty interest for amounts that do not exceed €5.
Incorrect VAT returns or supplementary VAT returns
Incorrect VAT returns or errors attract penalty charges. The penalty is charged from the positive difference between the tax stated in the ordinary tax return and the tax stated in the supplementary tax return or the tax stated in the tax return and the tax identified by the relevant tax authorities.
The amount of penalty depends on the number of days of delay (e.g. days of recording the lower amount of VAT in the filled VAT return) and the applicable interest rate:
- if an additional tax is assessed as a result of the tax audit, an interest rate per annum representing a triple of the ECB base interest rate (at least 10% per annum) will be used for calculation of the penalty
- if a supplementary tax return is filed within 15 days from the start of tax audit, an interest rate per annum representing a double of the ECB base interest rate (at least 7% per annum) will be used for calculation of the penalty
- if a taxable person files a supplementary tax return before the start of tax audit, its tax honesty will be ‘rewarded’ by use of the interest rate corresponding to the base interest rate of the ECB (at least 3% per annum) for calculation of the penalty.
The amount of penalty can be maximum up to the amount of the imposed tax. The tax administrator does not impose penalty interest for amounts that do not exceed €5.
VAT transaction statement
The VAT payer is obliged to submit a VAT transaction statement together with each VAT return. The VAT transaction statement includes certain information regarding the documents (issued and received invoices, credit and debit notes, cash receipts,..) included in VAT return.
VAT transaction statement must principally contain following information:
- VAT identification number of customer/supplier
- serial number of invoice
- date of supply of goods or services
- tax base in EUR
- amount of tax in EUR
- rate of tax in %.
EC sales lists
The VAT payer will be obliged to submit EC sales lists (ECLs) in case they make:
- intra-community supplies of goods from Slovakia to another EU member state
- intra-community transfer of own goods from Slovakia to another EU member state
- triangulation simplification as the first receiver of supplied goods
- supply of services with the place of supply in another EU member
The VAT payer is obliged to submit ECLs for a calendar quarter if the value of goods does not exceed €50,000 in the respective quarter and the four previous concurrent calendar quarters.
In case this law limit is reached, the VAT payer must submit a monthly ECL. ECLs must be submitted no later than within 25 days after the end of the period to which they relate. ECLs must be filled only electronically.
Intrastat
Where the VAT payer acquiress goods from other EU member states or delivers goods to other EU member states, they must submit the Intrastat declaration when they reach a certain threshold. The threshold for as of 1.1.2022 will be the same for arrivals and departures of goods within the EU and is set at € 1,000,000. For operators operating in the agricultural and food sectors, the exemption thresholds of € 200,000 for intra-EU imports and € 400,000 for intra-EU exports will be maintained. The lower exemption thresholds apply to entities that are kept in the register of organizations of the Statistical Office of the Slovak Republic with the main activity according to SK NACE:
Crop and animal production, hunting and related service activities
Forestry and logging
03 Fishing and aquaculture
10 Food production
11 Manufacture of beverages
Manufacture of tobacco products
Intrastat report has to be submitted on a monthly basis. The taxpayer is obliged to submit Intrastat declaration electronically.
Keeping of records on purchased motor vehicles
A VAT payer who will buy a used motor vehicle, registered in EU, from a taxable person identified for VAT purposes in another EU-member state for purposes of his further sale of this motor vehicle, he will be obliged to keep records about these goods. Such records must be prepared for each tax period in which the goods (the used motor vehicle) was purchased and they
must be delivered on the prescribed form to the tax office in the deadline for submission of VAT return (see point 5). The records must contain following information:
- first name and last name of the seller, or the name of the seller and address of his seat, place of business, fixed establishment, domicile or habitual residence and VAT number assigned in the other member state
- value of the goods (vehicle)
- identification number of the vehicle (VIN)
- number of kilometers done
- date of first put in use of the vehicle
- date of invoice
- date of acquisition
- information whether the goods were sold with exemption of tax or if the special tax treatment for sale of used goods was applied due to VAT legislation valid in the EU member state from which the vehicle will be
If the taxable person does not meet the obligation to register for VAT in given time frame, the tax authorities may impose penalty; a minimum of €60 and a maximum of €20,000. Further tax authority may impose a penalty for failure of records on purchased motor vehicles on time. If the tax payer fails deliver records on purchased motor vehicles on time or with incorrect data than Slovak tax authority may impose penalty up to €10,000.
If a VAT payer does not announce immediately the bank account which is used for the business purposes in Slovakia, the penalty of EUR 30 – 3,000 can be imposed. If a VAT payer announces incorrect or incomplete information about the bank accounts, the penalty up to 10,000 can be imposed.
Yes, it may be possible to reclaim the VAT incurred in certain circumstances. Two schemes exist, one or businesses established in the EU and another for businesses established elsewhere.
Businesses established in the EU
A foreign person who has a seat, place of business, fixed establishment or domicile in another EU-member state, and requests a VAT refund (under 9th VAT Directive) through application shall be entitled to the refund of the VAT on the goods and services supplied to him by the taxpayer within the territory of Slovakia. A foreign person (applicant) shall be entitled to VAT refund if:
- the applicant is identified for VAT purposes in the member state in which he has a seat, place of business, fixed establishment or domicile
- during the period in respect of which application for VAT refund has been filed the applicant did not have a seat, place of business, fixed establishment or domicile within the territory of Slovakia
- during the period in respect of which application for tax refund has been filed the applicant did not supply goods or services within the territory of Slovakia, apart from certain limited
The refund application must be submitted for a period of not more than one calendar year and the amount of the tax refund claimed shall not be less than €50. The refund application may be submitted for a period of less than one calendar year, but not shorter than three calendar months, provided that the amount of the tax refund claimed is not less than €400. The refund application is submitted via the electronic portal set up by the EU-member state in which he has a seat, place of business, fixed establishment or domicile and has to be made by 30 September of the year following that in which the VAT was incurred.
Businesses established outside of the EU
Businesses established outside of the EU can, subject to certain conditions, also reclaim the VAT incurred on imports into the Slovakia or purchases of goods and services used in the Slovakia (under 13th VAT Directive). A foreign person from non-EU country (third country) has a right to claim VAT refund if:
- they are not registered or liable to be registered for VAT in the Slovakia
- they are not established in any EU country
- they made no supplies of goods and services in the Slovakia other than certain specified exceptions
- where they are established in a third country having a comparable system of turnover taxes, unless the Slovak tax authority allows otherwise, that country provides reciprocal arrangements for refunds to be made to taxable persons established in the
A VAT application form has to be submitted to the Slovak tax authority no later than up to 30 June of the year following that in which the VAT was incurred. The tax refund claim must not be less than €50.
In accordance with of Slovak VAT act, the following are mandatory requirements to be shown on the invoice:
- the full name and address of the customer
- the full name of the taxable person (supplier)
- VAT number of customer
- VAT number of supplier
- serial number of invoice
- the date of supply of goods or services provided
- the date of issue of invoice
- the quantity of goods supplied
- the taxable amount per rate, unit price exclusive VAT, any discounts or rebates if they are not included in unit price
- the VAT rate applied or exemption from the tax (in case of the tax exemption, reference to the applicable provision of EU directive or to the corresponding Slovak VAT provision or reference in wording ‘supply of goods or services is exempt’)
- the total amount of VAT payable in euros
- where appropriate, reference in wording ‘reverse charge’ in case the customer is liable for the payment of the VAT.
The VAT payer may issue a simplified invoice in following cases:
- for sales with a value €100 and less including VAT
- for sales paid in cash via cash register with a value €1,000 and less including VAT
- for sales paid by credit cards or other electronic payment means via cash register with a value €1,600 and including VAT.
VAT invoices can be issued, received and stored either in electronic either in paper format. An electronic invoice is defined as an invoice which contains all mandatory invoicing requirements stated above and it is received or issued in electronic format. The selection of the electronic format is up to the decision of the parties of the taxable transaction. It could be a structured message, eg xml, or other format such as email with a pdf attachment. The taxable person is obliged to ensure the authenticity of origin of an invoice, the integrity of the content of an invoice and the legibility of an invoice whether on paper or in electronic form must be ensured from the issue until the end of the period for storage of the invoice. In the Slovak VAT Act is also stated the period during which every tax payer and taxable person is obliged to archive the invoices. The basic period for storage remains ten years following the year to which the invoices relates.
There is no current or anticipated Standard Audit File for Tax (SAF-T) in Slovakia. However, VAT payers are obliged to prepare and submit so called ‘VAT transaction statement’ as a part of VAT return package which is a detailed listing of transactions included in the VAT return in the prescribed form. Information such as customer/supplier´s VAT registration numbers, date of taxable supply, invoice number, VAT base amount, VAT amount, VAT rate, and so on should be filled in. The Slovak tax authorities can easily match the transaction performed between taxable persons.
Based on the information provided by the Financial directorate of Slovakia, the Slovak tax authority is able to track the transaction in chain and find out whether a transaction in a row is a fraud or not. If there is suspicious transaction determined based on the data stated in the VAT transaction statement, the Slovak tax authorities might initiate a local investigation or start a tax audit.
Joint and several liability for unpaid VAT
As of 1 January 2022, new changes to several liability for unpaid VAT apply. If the customer (VAT payer) pays VAT to his supplier to an account other than his bank account, which is published on the list of the financial administration on the day of entering the payment order, then this customer will be liable for unpaid VAT if the supplier does not pay VAT to the Tax Authority. We recommend that customers take evidence (e g screenshots, logs or other evidence) at the time of entering the payment order of the supplier's account, so that during the tax audit, the customer can prove that he paid to the correct account and thus avoid the joint liability The financial administration will publish the announced bank accounts on the financial administration website. However, the financial administration will not publish historical bank accounts, only an up to day list.
Contact us
For further information on indirect tax in Slovakia please contact:
Ing. Silvia Hallová, LL.M., DiplFR |