Starting from January 1, 2020, the micro-account will be used by taxpayers to pay their PIT, CIT and VAT. The existing accounts used by tax offices for these payments will be active until December 31, 2019. After this date, payments must be made to the tax micro-account.
The Polish president signed the amendment of both the VAT as well as the Tax Ordinance Acts on August 29, 2019. The amendment implements regulations on the so-called new matrix of VAT rates and binding rate information (“WIS”).
Are you wondering about the most significant changes in the Slovak legislation with the arrival of 2018?
The judgments concern the input VAT deduction by private investors in respect to construction projects, classification of leasing contracts on tangible assets for VAT purposes, as well as exemption of services related to the import of goods.