{"id":5641,"date":"2021-11-22T16:39:17","date_gmt":"2021-11-22T14:39:17","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=5641"},"modified":"2021-11-23T14:30:24","modified_gmt":"2021-11-23T12:30:24","slug":"dolezite-upozornenie-pre-platcov-dph","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/dolezite-upozornenie-pre-platcov-dph\/","title":{"rendered":"VAT payers – pay attention"},"content":{"rendered":"

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We would like to inform you that in accordance with the adopted amendment to the VAT Act in Slovakia effective from 15.11.2021, all VAT payers in Slovakia are obliged to\u00a0notify\u00a0the Financial Directorate\u00a0of the Slovak Republic\u00a0of\u00a0all their own bank accounts (payment, deposit)\u00a0kept\u00a0in the Slovak Republic or abroad used\u00a0for businesses subjected to VAT.<\/span><\/span>\u00a0<\/span><\/p>\n

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VAT payers are obliged to send the bank account information to the Financial administration by 30\u202fNovember 2021. \u00a0<\/b><\/span><\/p>\n

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The VAT payer also has the opportunity to\u00a0send the\u00a0bank accounts detailsof a\u00a0 person other than the taxpayer (within the holding company or within the group), and his or her account is considered to be the VAT payer’s own account. In this case, the VAT payer is obliged to announce the beneficial owner of the bank account at the same time, who will be jointly and severally liable for the tax stated on the invoice, which (part of it) the supplier did not pay within the tax due date\u00a0and the consideration (or part thereof) has been paid into such a\u202fbank account.<\/span><\/span>\u00a0<\/span><\/p>\n

The reason for\u00a0\u00a0bank account’s details disclosure is the fact, that with effect from 1 January 2022, if the taxpayer pays for the delivered goods \/ services to\u00a0supplier\u00a0to a bank account that\u00a0 the tax office is not aware of, it is not the supplier who pays the tax but the customer.<\/span><\/span><\/p>\n

If the taxpayer does not provide the account details, the tax administrator will return the excess VAT deduction within 10 days from the date of its notification. If the bank accounts details are not provided,\u00a0 the excess VAT deduction might be not refunded or a fine by the financial administration in the amount of \u20ac 30 to \u20ac 3.000 can be imposed.<\/span><\/span>\u00a0<\/span><\/p>\n

In case that the taxpayer provides incorrect, false or incomplete information in the form, the tax administrator will impose a fine of up to \u20ac 10.000 depending on the severity and duration of the illegal situation.<\/span><\/span>\u00a0<\/span><\/p>\n

Registered VAT payers are also obliged to notify of any subsequent change or additions to the bank accounts without delay.<\/span><\/span>\u00a0<\/span><\/p>\n

If we represent you in electronic communication with the Financial Administration, please send us the numbers of all your\u00a0bank accounts \u00a0in the Slovak Republic and abroad\u00a0<\/b>(please indicate the bank account to which you wish to return the excess VAT deduction) \u00a0you use for business subjected \u00a0to VAT in Slovakia and we will fulfill this obligation towards the Financial Administration of the Slovak Republic on your behalf. To fulfill this obligation, please send us the\u00a0following information:<\/b><\/span><\/i><\/span>\u00a0<\/span><\/p>\n