Amendment to Act no. 222/2004 Coll. on the Value Added Tax in z. n. p. s. with effect from 1 January 2020.
On 15 October 2019 the National Council of the Slovak Republic approved an amendment to Act no. 222/2004 Coll. on the Value Added Tax in z.n.p. (hereinafter "ZoDPH') with effect from 1 January 2020, which main objective is to harmonize the provisions of ZoDPH with the EU legal framework, that is Council Directive (EU) 2018/1910 and Council Directive (EU) 2019/475.
Selected amendments ZoDzP with effect from 1 January 2020:
We would like to remind you that the deadline for the registration of the End User of Benefits (ultimate beneficiary owner) to the Business Register is 31.12.2019. Mandatory registration applies to all legal persons registered in the Commercial Register with the exception of entities public service, issuers of securities and entities already registered in the register of public sector partners.
National Council of the Slovak Republic on 11 September 2019 and 18 September 2019 approved the amendment (Act no. 301/2019 Coll., Act no. 315/2019 Coll., And Act no. 316/2019 Coll.)Law no. 595/2003 Coll. on the value added tax in z. n. p. (hereinafter "ZoDzP') with effect from 1 January 2020 with the following modifications.