{"id":8732,"date":"2025-05-29T15:24:41","date_gmt":"2025-05-29T13:24:41","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=8732"},"modified":"2025-05-29T15:44:08","modified_gmt":"2025-05-29T13:44:08","slug":"recent-legislative-changes-part-i","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/recent-legislative-changes-part-i\/","title":{"rendered":"Recent legislative changes \u2013 Part I."},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]The end of the calendar year 2024 will be marked by a wave of legislative changes and law adjustments, especially in the form of complex approvals of several tax laws that have an impact on the already set business environment rules.<\/p>\n<p><span style=\"color: #00a0e3;\"><em>We therefore bring you an overview of the changes to several laws passed at the end of November 2024 that were not included in the <u>consolidation package<\/u> and enter into force in the first half of 2025.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00a0e3;\"><strong>\u25fb Value Added Tax Act (VAT Act)<\/strong><\/span><\/p>\n<p>The approved wording of the VAT Act that resulted from a significant tax revision of currently valid wording due to the impact of consolidated package has been additionally modified as of 1 January 2025.<\/p>\n<p>A taxable person will be obliged to register for VAT purposes in Slovakia also if he fulfils the following conditions:<\/p>\n<ul>\n<li>supplies a building, part of a building or building land <strong>or supplies a building or part of a building exempt from VAT<\/strong><\/li>\n<li>supplies goods within the territory of the European Union to a person other than the taxable person <strong>by means of an electronic communication interface<\/strong> (electronic marketplace, electronic platform, electronic portal or similar electronic means)<\/li>\n<li><strong>acquires goods domestically from another EU Member State which are subject to VAT<\/strong>, if he already has a permanent establishment in Slovakia<\/li>\n<\/ul>\n<p><span style=\"color: #00a0e3;\"><em>The originally approved wording of VAT (apply from 1 January 2024) provided for exemption from the obligation to register for the supply of a building whose supply is exempt from VAT. Moreover, the condition of special tax treatment for distance sales of goods within the territory of the European Union, certain domestic supplies of goods and services supplied to persons other than taxable persons has been excluded.<\/em><\/span><\/p>\n<p>Newly when goods or services are supplied, the tax base is determined by a new rule which determines the value of the tax base as follows:<\/p>\n<ul>\n<li>for the <strong>supply of goods,<\/strong> the purchase price of the goods at the time of supply shall be used (if this price cannot be ascertained, the purchase price of similar goods or the cost of creating such goods at the time of supply shall be used)<\/li>\n<li><strong>the supply of a service<\/strong> is based on the cost of the service<\/li>\n<\/ul>\n<p><span style=\"color: #00a0e3;\"><em>Originally, the tax base was determined as the price at which the goods were purchased, including the costs related to the acquisition or creation by own activity or the residual value for depreciated assets.<\/em><\/span><\/p>\n<p>Furthermore, the period when the VAT adjustment itself is made is specified for the correction and adjustment of the deducted tax on fixed investment assets as follows:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #e0e0e0;\">\n<td style=\"text-align: center;\" width=\"302\"><strong>Adjustment period<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"302\"><strong>Defined fixed assets<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"302\"><strong>5 calendar years<\/strong> including the year in which the initial use of the investment asset took place<\/td>\n<td width=\"302\">if it is a fixed asset:<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 movable items whose acquisition cost, excluding tax or cost price is EUR 3.319,39 or more and whose useful life is more than one year<\/td>\n<\/tr>\n<tr>\n<td width=\"302\"><strong>20 calendar years<\/strong> including the year in which the initial use of the investment asset took place<\/td>\n<td width=\"302\">if it is a fixed asset:<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 buildings, building land, flats and non-residential premises<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 superstructures of buildings, extensions of buildings and building modifications of buildings, apartments and non-residential premises, which required a building permit under a special regulation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Also, the rules on self-taxation on importation of goods (so-called <em>samozdanenie pri dovoze tovaru<\/em> in Slovak language<em>)<\/em> <strong>are adjusted to 30 June 2025<\/strong>.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00a0e3;\"><strong>\u25fb Electronic cash register Act (ERP Act)<\/strong><\/span><\/p>\n<p>Penalties for various tax offences (non-compliance) when using electronic cash registers are also amended. Please find below brief overview of the significant increase in penalties from 1 January 2025:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #e0e0e0;\">\n<td style=\"text-align: center;\" width=\"321\"><strong>Non-compliance<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"142\"><strong>Original sanction<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"141\"><strong>New sanction<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Improper use, interference or circumvention of the ERP and failure to issue a receipt<\/td>\n<td width=\"142\">EUR 330 \u2013 3.000<\/td>\n<td width=\"141\">EUR 500 \u2013 15.000<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Failure to record deposits and other facts in the ERP, to carry out mandatory maintenance and control or to maintain the ERP ledger<\/td>\n<td width=\"142\">EUR 100 \u2013 3.300<\/td>\n<td width=\"141\">EUR 150 \u2013 6.500<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Failure to label goods and services in accordance with statutory conditions<\/td>\n<td width=\"142\">EUR 20 \u2013 100<\/td>\n<td width=\"141\">EUR 30 \u2013 200<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Failure to indicate where sales are not accepted via ERP<\/td>\n<td width=\"142\">EUR 50 \u2013 330<\/td>\n<td width=\"141\">EUR 80 \u2013 650<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Illegally alter the content, scope of information or tamper with the documents and functionality of the ERP<\/td>\n<td width=\"142\">EUR 2.000 \u2013 10.000<\/td>\n<td width=\"141\">EUR 3.000 \u2013 15.000<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Violates the prohibition to sell goods at the point of sale<\/td>\n<td width=\"142\">EUR 2.000 \u2013 40.000<\/td>\n<td width=\"141\">EUR 3.000 \u2013 60.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #00a0e3;\"><em>The current rates of penalties for repeated infringements of the above administrative offences are changed. However, for administrative offences committed before the end of 2024, the original level of penalties will be applied.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00a0e3;\"><strong>\u25fb Trade Licensing Act<\/strong><\/span><\/p>\n<p>The year-end amendment package also involved the status and authorization of sole traders to carry out business. This law is supplemented <strong>by obstacles to the operation of certain trades by legal persons:<\/strong><\/p>\n<ul>\n<li>trade license to carry out the mediation of sale, lease and purchase of real estate (real estate activities) and bookkeeping <strong>cannot operate<\/strong> <strong>a legal person<\/strong>, <u>if its beneficial owner is not impeccable<\/u><\/li>\n<\/ul>\n<p><span style=\"color: #00a0e3;\"><em>This amendment is related to the update of the Law on the Protection against the Legalization of the Proceeds from Crime, in particular the provisions defining the final beneficiary. Following this change, companies have to <strong>adjust their legal relations with the final beneficiaries by 15 April 2025.<\/strong> <\/em><\/span><\/p>\n<p>In addition, wording is added to the Trade Licensing Act that eases the administrative burden on entrepreneurs of submitting information that they have already provided to other state authorities. This information will be provided electronically by the institutions without the presence of the entrepreneur.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00a0e3;\"><strong>\u25fb Customs Act<\/strong><\/span><\/p>\n<p>Similar to other administrative charges, a several customer offences rates under the Customs Acts have been amended. Below are the changes adopted in customs fines or penalties:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td style=\"text-align: center;\" width=\"330\"><strong>Offence<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"142\"><strong>Original fine<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"132\"><strong>New fine<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"330\">A fine may be imposed for any customs offence depending on the seriousness of the breach of customs regulations<\/td>\n<td width=\"142\">EUR 3.319,39<\/td>\n<td width=\"132\">EUR 10.000<\/td>\n<\/tr>\n<tr>\n<td width=\"330\">Penalty in the order procedure<\/td>\n<td width=\"142\">EUR 1.659,68<\/td>\n<td width=\"132\">EUR 5.000<\/td>\n<\/tr>\n<tr>\n<td width=\"330\">Fine in block proceedings<\/td>\n<td width=\"142\">EUR 331,93<\/td>\n<td width=\"132\">EUR 1.000<\/td>\n<\/tr>\n<tr>\n<td width=\"330\">Impose a fine for the customs offence of failing to declare accompanied cash or importing \/ exporting rough diamonds<\/td>\n<td width=\"142\">EUR 33.193,91<\/td>\n<td width=\"132\">EUR 35.000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><em>Of which in order proceedings<\/em><\/td>\n<td width=\"132\"><em>EUR 17.500<\/em><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><em>Of which in block proceedings<\/em><\/td>\n<td width=\"132\"><em>EUR 5.000<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00a0e3;\"><strong>\u25fb Implementation of international sanctions Act<\/strong><\/span><\/p>\n<p>The Implementation of international sanctions Act is also regulated, where the roles of civil servants in the performance of tasks according to their competence are supplemented. <strong>These tasks include<\/strong>:<\/p>\n<ul>\n<li>coordinating the implementation of international sanctions within the framework of competences<\/li>\n<li>providing assistance to other staff of public authorities in the management of sanctions<\/li>\n<li>to control the fulfilment and obligations laid down by law and to impose measures to remedy deficiencies<\/li>\n<li>cooperate with other states in the enforcement of international sanctions<\/li>\n<li>to consider the criteria for the inclusion of persons on the sanctions lists and the removal of persons from the sanctions lists<\/li>\n<li>to decide whether to grant exemptions from the sanction\u2019s regime<\/li>\n<li>make notifications to the relevant international and European Union databases related to the implementation of international sanctions<\/li>\n<\/ul>\n<p>Simultaneously, the conditions under which a derogation from the sanction\u2019s regime is allowed are also set out for taxpayers.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #00a0e3;\"><strong>\u25fb Financial Administration Act<\/strong><\/span><\/p>\n<p>The amendment to the Financial Administration Act supplements the rights of the financial administration <strong>to control the transfer of cash<\/strong> <strong>at common borders<\/strong> with other Member States, including the provision of information on the purpose of the transfer of cash above the set limit \u2013 <strong>EUR 10.000<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>In case the cash exceeds the specified limit when crossing the borders, the employee of the Financial Directorate can ascertain the following information:<\/p>\n<ul>\n<li>how much cash is transferred across the border<\/li>\n<li>information on the owner of the cash (identification details and address)<\/li>\n<li>the name of the owner of the cash if it is a legal person including identification details<\/li>\n<li>who is the recipient of the cash including identification details<\/li>\n<li>the origin of the cash to be transferred and the intended use of the cash abroad<\/li>\n<\/ul>\n<p>If any person who carries (or surreptitiously carries) cash in excess of EUR 10.000 and conceals any information or amount of cash \u2013 the employee of Financial Directorate <strong>is entitled to seize all the cash found regardless of the objections of the person concerned<\/strong>.<\/p>\n<p>Violations of the terms of the Act may result in the following offences:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #e0e0e0;\">\n<td style=\"text-align: center;\" width=\"198\"><strong>Offence<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"217\"><strong>Amount of the fine<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"189\"><strong>Basis for determining the fine<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"198\">fails to declare the transport of cash in excess of EUR 10.000 or misrepresents the correct amount of cash<\/td>\n<td width=\"217\">a fine of up to <strong>10\u202f%<\/strong> in direct proceedings<\/td>\n<td rowspan=\"3\" width=\"189\">from cash in transit<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">a fine of up to <strong>7<\/strong><strong>\u202f<\/strong><strong>%<\/strong> in the order<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">a fine of up to <strong>5<\/strong><strong>\u202f<\/strong><strong>%<\/strong> in block<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #00a0e3;\"><em>These changes shall take effect <strong>from 15 January 2025<\/strong>.<\/em><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd img,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-rollover {\n  border-radius: 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data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"8716\" data-date=\"2025-05-23T10:54:48+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"640\" data-large_image_height=\"480\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20480%20480&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg 480w\" loading=\"eager\" style=\"--ratio: 480 \/ 480\" sizes=\"(max-width: 480px) 100vw, 480px\" alt=\"\" width=\"480\" height=\"480\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8715\" data-date=\"2025-05-23T10:54:44+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1200\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8714\" data-date=\"2025-05-23T10:54:39+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (1)\"><figure class=\"post visible\"><a 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class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-4199\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   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class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The end of the calendar year 2024 will be marked by a wave of legislative changes and law adjustments, especially in the form of complex approvals of several tax laws that have an impact on the already set business environment rules. We therefore bring you an overview of the changes to several laws passed at&hellip;<\/p>\n","protected":false},"author":1,"featured_media":7504,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50,9],"tags":[],"class_list":{"0":"post-8732","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-50","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Recent legislative changes \u2013 Part I.<\/title>\n<meta name=\"description\" content=\"The end of the calendar year 2024 will be marked by a wave of legislative changes and law adjustments, especially in the form of complex approvals of several tax laws that have an impact on the already set business environment 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