• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Corporate Tax
  • Type: Regulatory update
  • Date: 1/21/2014

Slovakia - Corporate income tax, VAT changes effective in 2014 

January 21:  Changes to the income tax law of Slovakia, effective 1 January 2014, include a reduced rate of corporate income tax to 22%; a clarification that permanent establishments are not required to maintain double-entry accounts; a user fee for advance pricing agreements (APAs); and a narrowed definition of a non-treaty partner country.

Read a December 2013 report [PDF 108 KB] prepared by the KPMG member firm in Slovakia: Amendment to the Income Tax Act

Other Slovakia tax developments with an effective date of 1 January 2014 are discussed in the following KPMG reports:

  • A table illustrating amendments to the Slovak tax laws effective 1 January 2014—read a December 2013 report [PDF 151 KB] prepared by the KPMG member firm in Slovakia.
  • Changes to the VAT Act amendment effective from 1 January 2014—read a December 2013 report [PDF 149 KB] prepared by the KPMG member firm in Slovakia.

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