SLOVAK TAX NEWS 4/2012 ECOVIS LA Partners Tax, k. s.

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1 SLOVAK TAX NEWS 4/01 Obsah Content 1. Informácia k zvýšeniu sumy daňového bonusu od 1. júla Information on increase of the tax credit amount from 1 July Zrušenie registrácie organizačnej zložky za platiteľa Cancellation of the taxpayer registration of branches Zníženie základnej úrokovej sadzby ECB Reduction of ECB basic interest rate Zmluva o zamedzení dvojitého zdanenia medzi Slovenskou republikou a Gruzínskom 4. Double Tax Avoidance Treaty between the Slovak Republic and Georgia. 5. Osobitný odvod z podnikania v regulovaných odvetviach The special levy on the regulated business 6. Vykonávacie rozhodnutie komisie ohľadom minerálnych olejov Implementing decision of the Commission relating to mineral oils Novela zákona o dani z pridanej hodnoty Amendment to the value added tax act Informácia k zvýšeniu sumy daňového bonusu od 1. júla 01 Opatrenie Ministerstva práce, sociálnych vecí a rodiny č. 181/01 ustanovuje s účinnosťou od 1. júla 01 v súvislosti s valorizáciou súm životného minima výšku mesačného daňového bonusu podľa 33 zákona č. 595/003 Z.z. o dani z príjmov v znení neskorších predpisov poskytovaného na vyživované dieťa žijúce v domácnosti s daňovníkom na sumu 1,03 eura.. Zrušenie registrácie organizačnej zložky za platiteľa Finančné riaditeľstvo vydalo v júni 01 informáciu o prechode práv a povinností organizačnej jednotky ako platiteľa dane z príjmov zo závislej činnosti a funkčných požitkov na zriaďovateľa tejto organizačnej jednotky. Zriaďovateľ organizačnej jednotky bol povinný v lehote do 30. júna 01 písomne požiadať o zrušenie registrácie tejto organizačnej jednotky ako platiteľa dane z príjmov zo závislej činnosti a funkčných požitkov miestne príslušného správcu dane tejto organizačnej jednotky. Ak tak nespravil a neučiní tak ani na výzvu správcu dane, správca dane túto registráciu organizačnej jednotky zruší z úradnej moci najneskôr do 31. decembra Information on increase of the tax credit amount from 1 July 01 As of 1 st July 01, the Regulation of the Ministry of Labour, Social Affairs and Family No 181/01 stipulates the minimal amount of the monthly tax credit according to the 33 of the Act No 595/003 Coll. on Income tax as amended which is provided for maintained child living with the taxpayer in a common household in the amount of EUR Cancellation of the taxpayer registration of branches The Financial Directorate published in June 01 an information regarding the transfer of the rights and obligations of the branch as a taxpayer of tax from dependent activities and emoluments to the founder of this branch. The founder of the branch was required to file with the respective Tax Authority a written request for deregistration of the branch as a taxpayer of tax from dependent activities and emoluments by 30 th June 01, at the latest. In case he did not do so and would not do so based on the request of the Tax Authority, the respective Tax Authority will cancel this registration ex offo by 31 st December 01 at the latest. 1 of 8

2 3. Zníženie základnej úrokovej sadzby Európska centrálna banka ( ECB ) s účinnosťou od 11. júla 01 znížila základnú úrokovú sadzbu z 1,00 % na 0,75 % p.a. Táto sadzba sa používa pri výpočte pokút a sankčných úrokov, ktoré ukladá daňovým subjektom správca dane. Výška pokuty z dlžnej sumy dane sa vypočíta ako súčin dlžnej sumy dane a trojnásobku základnej úrokovej sadzby ECB, pričom ak trojnásobok základnej úrokovej sadzby nedosiahne 10%, použije sa sadzba 10%. Výška sankčného úroku sa vypočíta ako súčin dlžnej sumy dane a štvornásobku základnej úrokovej sadzby ECB, pričom ak štvornásobok základnej úrokovej sadzby nedosiahne 15%, použije sa sadzba 15%. 4. Zmluva o zamedzení dvojitého zdanenia medzi Slovenskou republikou a Gruzínskom V Zbierke zákonov bolo pod č. 01/01 zverejnené oznámenie Ministerstva zahraničných vecí Slovenskej republiky, že dňa 9. júla 01 nadobúda platnosť Zmluva o zamedzení dvojitého zdanenia a predchádzaní daňovému úniku v odbore daní z príjmov a z majetku uzatvorená medzi Slovenskou republikou a Gruzínskom. Predmetná zmluva sa bude aplikovať na príjmy nadobudnuté od 1. januára Osobitný odvod z podnikania v regulovaných odvetviach Dňa 6. júla 01 bol schválený zákon o osobitnom odvode z podnikania v regulovaných odvetviach a o zmene a doplnení niektorých zákonov ( zákon o osobitnom odvode ), ktorý bol aj podpísaný prezidentom Slovenskej republiky. Zákon o osobitnom odvode zavádza povinnosť platiť nový poplatok vo forme osobitného odvodu pre regulovanú osobu. Regulovanou osobou sa rozumie osoba alebo organizačná zložka zahraničnej osoby, ktorá dosiahne v príslušnom účtovnom období aspoň 50% výnosov z činností v nasledovných oblastiach, na ktoré jej bolo vydané povolenie príslušným štátnym orgánom: - energetika, - poisťovníctvo a zaisťovníctvo, - verejné zdravotné poistenie, - elektronické komunikácie, - farmácia, - poštové služby, - dopravy na dráhe, - verejné vodovody a verejné kanalizácie, - letecká doprava, 3. Reduction of basic interest rate With the effect from 11 th July 01, the European Central Bank (ECB) decreased the basic interest rate from 1.00% p.a. to 0.75 % p.a. This rate is used for the calculation of penalties and sanction interests which are levied by the Tax Authorities. The amount of penalty from tax due is calculated as multiple of the amount of tax due and a triple of the ECB basic interest rate, but if the triple of the ECB basic interest rate is less than 10%, the rate of 10% is used. The amount of sanction interest from tax due is calculated as a multiple of the amount of tax due and a quadruple of the ECB basic interest rate, while if a quadruple of basic interest rate does not reach 15%, than the rate of 15% is used. 4. Double Tax Avoidance Treaty between the Slovak Republic and Georgia In the Collection of Law under the No. 01/01 was published an announcement of the Ministry of Foreign Affairs of the Slovak Republic that as of 9 th July 01 became valid the Double Tax Avoidance Treaty between the Slovak Republic and Georgia on income and capital. This treaty will apply on income achieved from 1 st January 013 onwards. 5. The special levy on regulated businesses On 6 th July 01 there was approved an Act on Special Levy on Regulated Businesses and on changes and amendments of other acts (the Act on special levy ), which was signed by the president. The act on special levy introduces the obligation to pay a new duty in the form of the special levy for regulated person. The regulated person is a person or a branch of a foreign person who achieved in the relevant accounting period at least 50% of revenues from activities in the following areas for which the permit was issued by the relevant state authority: - energetics, - insurance and reinsurance, - public health insurance, - electronic communications, - pharmacy, - postal services, - transport by rail, - public water supply and public sewerage, - air transport, of 8

3 - poskytovanie zdravotnej starostlivosti. Výška odvodu sa určí ako súčin sadzby odvodu 0,00363 a základu odvodu, ktorým je výsledok hospodárenia pred zdanením vykázaný za príslušné účtovné obdobie. Povinnosť platiť odvod vzniká zo základu nad EUR. Takto určený odvod sa platí za každý kalendárny mesiac príslušného účtovného roka. To znamená, že ročná sadzba odvodu predstavuje 4,356%. Zákon o osobitnom odvode nadobúda účinnosť 1. septembra 01, doposiaľ však nebol publikovaný v zbierke zákonov. 6. Vykonávacie rozhodnutie Európskej Komisie ohľadom minerálnych olejov Na základe vykonávacieho rozhodnutia Európskej komisie zo dňa 0. apríla 01 publikovaného v Úradnom vestníku Európskej únie sa s účinnosťou od 1. Januára 013 rozširuje okruh výrobkov, na ktoré sa vzťahujú ustanovenia o kontrole a preprave o minerálne oleje kódu kombinovanej nomenklatúry KN , , a (mazivá). Predpokladáme, že s účinnosťou od sa rozšíri okruh minerálnych olejov podliehajúcich kontrole a postupu pri preprave o uvedené minerálne oleje aj v príslušnej slovenskej legislatíve prostredníctvom novely príslušného zákona. 7. Novela zákona o dani z pridanej hodnoty Dňa 6. júla 01 bola schválená rozsiahla novela zákona č. /004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov (ďalej len zákon o DPH ), ktorá nadobudne účinnosť 1. októbra 01 resp. 1. januára 013 a 1. januára 014. Nižšie uvádzame detailnejšie vybrané zmeny, ktoré novela prináša: Zmeny platné od 1. októbra 01 - Platiteľom dane sa stáva aj zdaniteľná osoba, ktorá dodá stavbu, jej časť alebo stavebný pozemok, alebo príjme platbu pred ich dodaním, a to dňom, ktorý nastane skôr, ak z dodania má dosiahnuť obrat aspoň euro, okrem príležitostného predaja a oslobodeného predaja nehnuteľnosti podľa 38 ods. 1 zákona o DPH. - Novela sprísňuje podmienky pre registráciu za platiteľa dane pre rizikové subjekty. Za - provision of health care. The levy is determined as a multiple of the rate of and the base, which is a reported accounting result before tax for the relevant accounting period. The obligation to pat the levy is from the base of levy exceeding EUR 3,000,000. The levy so determined is paid each calendar month for the relevant accounting period. This means that the annual rate of the levy is 4.356%. The Act on special levy will become effective on 1 st September 01, but it has not been published in the Collection of law yet. 6. Implementing decision of the Commission relating to mineral oils Based on the implementing decision of the Commission dated 0 th April 01 published in the Official Journal of the European Union the product range subject to control and movement provisions is extended by mineral oils of the combined nomenclature codes , , and (lubricants) with the effect from 1 st January 013. We assume that with the effect from 1 January 013 the range of mineral oils under control and movement procedure will widen by the aforementioned mineral oils also in the relevant Slovak legislation through the amendment of the particular act. 7. Amendment to the value added tax act On 6 th July 01 was enacted extensive amendment to the Act No. /004 Coll. on Value Added Tax as amended (the VAT Act ) which will enter into force on 1 st October 01, respectively 1 st January 013 and 1 st January 014. We state below in detail some of the changes brought by the amendment : Changes valid from 1 st October 01 - The VAT payer becomes a taxable person who supplied a building, its part or a construction land or will receive the payment before their delivery, on the date which become earlier, if such person should achieve a turnover of at least EUR 49,790, except for occasional supplies and exempted supplies of real estate according to Art. 38 Sec 1 of the VAT Act. - The amendment tighten the conditions of the VAT registration for risk persons. As 3 of 8

4 rizikové subjekty sa považujú fyzické osoby alebo právnické osoby, ktoré za určitých zákonom stanovených podmienok sú posúdené ako prepojené prostredníctvom konateľa alebo spoločníka na platiteľov dane, ktorý majú alebo mali nedoplatky na dani z pridanej hodnoty voči správcovi dane vo výške euro a viac; a tiež subjekty, ktoré v čase podania žiadosti o registráciu pre daň neuskutočňujú dodania tovarov alebo služieb, ale vykonávajú len prípravnú činnosť na podnikanie. - Rizikovému žiadateľovi určí daňový úrad s prihliadnutím na riziko vzniku nedoplatku na dani rozhodnutím výšku zábezpeky na daň v sume najmenej EUR a najviac EUR. Zábezpeka sa skladá vo forme peňažných prostriedkov na účet správcu dane alebo formou bankovej záruky na obdobie 1 mesiacov. Ak zábezpeka nebude použitá na úhradu nedoplatku na dani bude vrátená do 30 dní odo dňa, kedy uplynulo 1 mesiacov odo dňa jej zloženia, pričom platiteľ nemá nárok na úroky zo zloženej zábezpeky na daň. - Správca dane zamietne dobrovoľnú žiadosť o registráciu pre DPH žiadateľovi, ktorý nezloží zábezpeku na daň alebo ju zloží v nižšej výške. - Novela sprísňuje podmienky preukázania oslobodenia od dane pri dodaní tovaru z tuzemska do iného členského štátu. - Novela zavádza inštitút zabezpečenia dane pri dovoze tovaru oslobodeného od dane z dôvodu jeho prepravy do iného členského štátu. Zabezpečenie dane sa vykoná zložením peňažných prostriedkov na účet colného úradu alebo prostredníctvom bankovej záruky. - Novela rozširuje okruh prípadov, pri ktorých je príjemca plnenia (platiteľ dane) povinný platiť daň, o dodanie stavby alebo jej časti podľa 38 ods. 1 zákon o DPH, ktorú sa dodávateľ (platiteľ) rozhodol zdaniť, v prípade núteného predaja nehnuteľnosti platiteľa alebo na dodanie tovaru, ktorým platiteľ ručí voči pohľadávke veriteľa. - Novela detailne upravuje inštitút ručenia za daň, v zmysle ktorého sa povinnosť platiť DPH uvedenú na faktúre prenáša z dodávateľa na odberateľa v prípade, ak dodávateľ v lehote splatnosti neuhradil alebo uhradil len časť dane. Ručenie možno zo strany správcu dane uplatniť, ak dôjde ku kumulatívnemu splneniu a risk persons are considered individuals or legal entities which under certain conditions specified by law are considered as connected through the statutory representative or a shareholder to VAT payers which have or had VAT arrears against the tax administrator in the amount of EUR 1,000 or more as well as entities which at the time of the submission of the VAT registration application do not carry out any delivery of goods or services, but carried out preparatory works for business only. - The Tax Authorities determine to risk applicant with regard to risk of a future VAT arrears the amount of tax guarantee in the amount of at least EUR 1,000 and up to EUR 500,000. A tax guarantee shall be paid to the bank account of the Tax Authorities or provided as a bank guarantee for the period of 1 months. If the guarantee is not used to cover the VAT arrears, it will be returned within 30 days from the day when the period of 1 months from its payment will elapse. The taxpayer does not have the right for any interest from the paid tax guarantee. - The Tax Authorities will refuse the voluntary VAT registration application if the applicant will not pay the tax guarantee in full amount. - The amendment tightens up the conditions for proving the tax exemption of delivery of goods to another EU Member State. - The amendment introduced the guarantee for tax in case of import of goods exempted from VAT due to its subsequent delivery to another EU member state. The tax guarantee shall be paid to the bank account of the Customs Authorities or provided as a bank guarantee. - The amendment extend the range of supplies, in case of which the recipient (a VAT payer) is obliged to pay output VAT by the delivery of building or its part where the supplier decided to apply VAT, in case of forced sale of real estate of the VAT payer or in case of delivery of goods used as a collateral for the receivable of the creditor. - The amendment adjusts in detail the institute of guarantee for tax according to which the purchaser would be obliged to pay the VAT stated on the invoice, if the supplier did not pay the whole VAT or paid only the part of the VAT. The tax administrator can apply the institute of guarantee after the 4 of 8

5 podmienok, tak u dodávateľa (daň z faktúry neodvedie) ako aj u odberateľa, ktorý na základe zákonom stanovených kritérií vedieť mal alebo mohol vedieť, že daň z tovaru alebo služieb, resp. jej časť nebude zaplatená. - Pri kúpe pozemného motorového vozidla z iného členského štátu, ktoré je alebo bolo v evidencii vozidiel v inom členskom štáte na účely ďalšieho predaja je platiteľ povinný viesť špecifické záznamy o tomto tovare vrátane identifikačného čísla vozidla VIN. Takýto platiteľ je povinný za každé zdaňovacie obdobie, v ktorom kúpi tovar uvedeného charakteru, doručiť správcovi dane vyššie uvedené záznamy, a to v lehote na podanie daňového priznania. Inak môže daňový úrad uložiť pokutu do výšky EUR. - Novela upravuje možnosť zmeny zdaňovacieho obdobia z kalendárneho mesiaca na kalendárny štvrťrok. Zmena zdaňovacieho obdobia na kalendárny štvrťrok sa nevykoná automaticky. Platiteľ dane sa môže rozhodnúť pre zdaňovacie obdobie kalendárny štvrťrok, ak uplynulo viac ako 1 kalendárnych mesiacov od konca kalendárneho mesiaca, v ktorom sa stal platiteľom a zároveň nedosiahol obrat EUR po dobu akýchkoľvek 1 kalendárnych mesiacov. Túto skutočnosť musí písomne oznámiť príslušnému daňovému úradu. - Novela zjednodušuje vykazovanie dodávok služieb do iného členského štátu v súhrnnom výkaze v prípadoch, ak dodávateľ nemá do uplynutia na podanie súhrnného výkazu identifikačné číslo pre daň príjemcu služby, pričom ten ho informoval o tom, že o jeho pridelenie požiadal. V takom prípade dodávateľ uvedie poskytnutie služby do súhrnného výkazu v tom období, v ktorom je identifikačné číslo pre daň príjemcu služby pridelené. - Novela rozširuje kompetencie správcu dane pri zrušení registrácie platiteľov. Zmeny platné od 1. januára Novela mení ustanovenia zákona o DPH týkajúce sa vystavovania faktúr a ich úschovy. Podľa nových ustanovení sa faktúra definuje ako každý doklad alebo oznámenie, ktoré je vyhotovené v listinnej forme alebo elektronickej forme podľa zákona o DPH alebo zákona fulfilment of all conditions on the side of the supplier (the VAT from the invoices is not paid) as well as on the side of the purchaser who based on criteria specified by law had to know or could know that the VAT from goods or services or its part will not be paid. - If the VAT payer acquires motor vehicles from other EU member state that is or was in the evidence of vehicles in other EU member state for the purpose of its resale, the VAT payer is required to keep specific records on these goods including identification number of vehicle VIN. Such a VAT payer is required to submit these records to the Tax Authorities for each tax period in which he purchased these goods within the deadline for the submission of the VAT return. Otherwise, the Tax Authorities may levy a penalty up to EUR 10, The amendment adjusts the possibility of the change of the tax period from the calendar month to the calendar quarter. The change of the tax to the calendar quarter will not be done automatically. The VAT payer may decide for the tax period of the calendar quarter, if he is the VAT payer for more than 1 calendar months and simultaneously he did not achieve turnover of EUR 100,000 in any 1 consecutive calendar months. This fact must be announced to the relevant Tax Authority in writing. - The amendment simplifies the reporting of the delivery of services to another EU member state in the EC Sales List, if the supplier does not have the VAT identification number of the customer within the deadline for submitting the EC Sales List provided that the customer informed the supplier that he asked for the assignment of the VAT identification number. In such a case the supplier will include the provision of services into the EC Sales List in the period in which the VAT identification number of the customer will be assigned. - The amendment extends the competences of the Tax Authorities in case of deregistration of VAT payers. Changes valid from 1st January The amendment changes the provisions of the VAT Act regarding the issuance of invoices and their archiving. According to the new provisions the invoice is defined as each document or notice, which is made in a paper form or an electronic form 5 of 8

6 platného v inom členskom štáte upravujúceho vyhotovenie faktúry. - Elektronickú faktúru je možné vydať len so súhlasom príjemcu tovaru alebo služby, pričom musí obsahovať všetky údaje ako faktúra v listinnej forme. Elektronická faktúra je vydaná a prijatá v akomkoľvek elektronickom formáte. Zdaniteľná osoba je zároveň povinná zabezpečiť vierohodnosť pôvodu, neporušenosť obsahu a čitateľnosť faktúry od jej vydania do konca obdobia na uchovávanie faktúry. - Novela definuje, že pre účely zákona o DPH sa faktúry musia uchovávať v pôvodnej forme, v akej sa poslali alebo sprístupnili. - V zmysle novelizovaných ustanovení povinnosť vyhotoviť faktúru platiteľovi vzniká, s výnimkou dodania tovaru a služieb oslobodených od dane podľa 8 až 4 zákona o DPH pri dodaní tovaru (služby) s miestom dodania v tuzemsku inej zdaniteľnej osobe alebo právnickej osobe, ktorá nie je zdaniteľnou osobou (aj po prijatí platby vopred), pri dodaní tovaru (služby) s miestom dodania v inom členskom štáte, keď je osobou povinnou platiť daň príjemca tovaru (služby), a to aj ak je dodanie tovaru (služby) oslobodené od dane (aj po prijatí platby vopred), pri dodaní tovaru (služby) s miestom dodania v treťom štáte pre zdaniteľnú osobu (aj po prijatí platby vopred), pri dodaní tovaru formou zásielkového predaja s miestom dodania v tuzemsku (aj po prijatí platby vopred), pri dodaní tovaru oslobodeného od dane podľa 43 zákona o DPH. Zároveň, každá osoba, ktorá dodá nový dopravný prostriedok z tuzemska do iného členského štátu je povinná vyhotoviť o jeho dodaní faktúru. - Faktúra môže byť v mene a na účet dodávateľa tovaru (služby) vyhotovená treťou osobou, resp. odberateľom, ak je medzi odberateľom a dodávateľom uzavretá písomná dohoda o vyhotovovaní faktúr stanovujúca podmienky pre akceptáciu takýchto faktúr dodávateľom. Za according to the VAT Act or an act valid in another EU member state regulating the issuance of invoices. - The electronic invoice can be issued only with the consent of the recipient of goods or services and shall contain all data as an invoice in the paper form. The electronic invoice is issued and received in any electronic format. A taxable person is also obliged to ensure the authenticity of origin, the integrity of the content and the legibility of the invoice from its issue until the end of the archiving period. - The amendment defines that for the purposes of the VAT Act, the invoices must be kept in its original form in which they were sent or made available. - According to the amended provisions the obligation to issue an invoice to the VAT payer arises, except of delivery of goods and services exempted from tax according to the Art. 8 to 4 of the VAT Act on supply of goods (services) with the place of supply in Slovakia to another taxable person or a legal entity, who is not a taxable person (also after the receipt of advance payment), on supply of goods (services) with the place of supply in another EU member state where the person liable to tax is a recipient of goods (services), even if the supply of goods (services) is tax exempted (also after the receipt of advance payment), on supply of goods (services) with the place of supply in a third country for the taxable person (also after the receipt of advance payment), on supply of goods in the form of distance sale with the place of delivery in Slovakia (also after receipt of payment advance), on supply of goods exempted from tax under Art. 43 of the VAT Act. Simultaneously, each person who delivers a new means of transport from Slovakia to another EU member state is obliged to issue an invoice. - The invoice can be issued on behalf and on the account of the supplier of goods (services) by a third person, resp. by the customer, if there is concluded between the supplier and the customer a written agreement on issuing invoices specifying 6 of 8

7 správnosť údajov vo faktúre a včasnosť jej vyhotovenia zodpovedá iba dodávateľ. - Novela nemení lehotu na vyhotovenie faktúr za dodávku tovaru alebo služby vrátane vopred prijatej platby, ktorá je do 15 dní odo dňa dodania alebo prijatia platby. V prípade dodania služby s miestom dodania v inom členskom štáte a dodávky tovaru do iného členského štátu je lehota na vyhotovenie faktúry stanovená na 15 dní od konca mesiaca, v ktorom bol tovar alebo služba dodaná, čím sa pôvodná lehota na ich vystavenie predlžuje. - Novela zjednocuje aj obsahovú náplň faktúr vzťahujúcich sa k tuzemským dodávkam aj k dodávkam s miestom dodania v inom členskom štáte. Zrušila sa povinnosť uvádzať odkazy na ustanovenia zákona o DPH. Povinnosť uvádzať referenciu na príslušný článok európskej smernice o DPH, resp. uvedenie slovnej informácie o oslobodení zostalo zachované v prípade dodávok oslobodených od dane. V prípade prenesenia daňovej povinnosti na príjemcu sa uvádza len slovné spojenie. Novela zavádza povinnosť označiť faktúry vyhotovené odberateľom príslušným slovným spojením. - Novela upravuje aj definíciu tzv. zjednodušenej faktúry a jej náležitosti. Zjednodušená faktúra predstavuje: conditions for acceptance of such invoices by the supplier. For the accuracy of the data in the invoice and timeliness of its issue is responsible only the supplier. - The amendment do not change the deadline for the issuance of invoices for delivery of goods or services including the receipt of payment in advance, which is 15 days from the date of delivery of goods or services. In case of delivery of services with the place of supply in other EU member state and delivery of goods to another EU member place the deadline for the issuance of the invoices is 15 days from the end of the month in which goods or services were delivered. This is an extension of the former deadline. - The amendment unifies the content of invoices relating to domestic supplies as well as to supplies with the place of supply in another EU member state. The obligation to make a reference to the article of the VAT Act was cancelled. The obligation to state a reference to the relevant article of the EU VAT directive or the word expression on tax exemption remained unchanged in case of supplies exempted from tax. In case of the transfer of tax liability to the recipient the word expression shall be stated only. The amendment introduces the obligation to state on the invoices issued by the customer the relevant word expression. - The amendment adjusts also the term of so called a simplified invoice. The simplified invoice represents: doklad za tovar alebo službu, ktorého cena vrátane dane nie je viac ako 100 Eur, alebo doklad vyhotovený elektronickou registračnou pokladnicou, ak cena za tovar alebo službu neprevýši Eur v prípade hotovostnej úhrady alebo Eur v prípade platby kartou. the document for goods or a service which price including VAT is not higher than EUR 100, or the document issued by the electronic cash register if the price for goods or a service does not exceed EUR 1,000 in case of a cash payment or EUR 1,600 in case of credit/debit card payments. Takýto doklad nemusí obsahovať údaj identifikujúci odberateľa a jednotkovú cenu. Zjednodušená faktúra sa nesmie vyhotoviť v prípade dodania tovaru alebo služby s miestom dodania v inom členskom štáte, pri dodaní tovaru formou zásielkového predaja v tuzemsku a pri dodaní tovaru do iného členského štátu. - V prípade dodania služby spočívajúcej v poskytnutí dlhodobého nájmu dopravných This document does not need to contain identification of the customer and the unit price. The simplified invoice cannot be issued in case of delivery of goods or a service with the place of supply in another EU member state, in case of the distance sale of goods and in case of the intracommunity delivery of goods. - In case of supply of a service representing the provision of a long-term rental of means 7 of 8

8 prostriedkov osobe inej ako zdaniteľnej osobe, miestom dodania služby je miesto, kde má táto osoba sídlo, bydlisko alebo miesto kde sa obvykle zdržiava. Výnimkou je nájom výletnej lode, kde je miestom dodania služby miesto fyzického poskytnutia výletnej lode zákazníkovi, ak v danom mieste má poskytovateľ svoje sídlo alebo prevádzkareň. - Novela zavádza povinnosť viesť podrobné záznamy o bezodplatnom dodaní tovaru a služieb. Zmeny platné od 1. januára Zároveň novela posúva účinnosť ustanovení týkajúcich sa samozdanenia dovozu tovaru z tretích štátov z pôvodného termínu 1. januára 013 na 1. január 014. of transport to person other than a taxable person, the place of supply is the place where such person has its seat, a permanent residence or the place where such person usually stays. The exception is the rental of the trip boat where the place of supply of services is the place where such boat is physically provided if the service provider has its seat or a permanent establishment in such a place. - The amendment introduces the obligation to keep detail records of the provision of goods or services free of charge. Changes in force since 1 January The amendment postpone the effectiveness of the provisions relating to reverse-charge of imported goods from third countries from original date 1 st January 013 to 1 st January 014. Contact: Ľubomír Alezár, Partner Renáta Krajčírová, Manager lalezar@ecovis-lap.sk rkrajcirova@ecovis-lap.sk SLOVAK TAX NEWS poskytuje informácie o vývoji a zmenách v slovenskej daňovej legislatíve, ktorý pripravujú odborníci Ide len o informačný materiál, ktorý obsahuje len základné informácie a jeho účel nie je poskytnúť odbornú radu ku konkrétnej situácii alebo otázke. Preto ho nie je možné použiť pri posúdení konkrétneho problému bez predchádzajúceho kvalifikovaného poradenstva týkajúceho sa príslušnej situácie alebo otázky. Pri príprave SLOVAK TAX NEWS sme vynaložili primeranú odbornú starostlivosť. Bezohľadu na to však spoločnosť nepreberá žiadnu zodpovednosť za škody a straty, ktoré vznikli alebo by mohli vzniknúť tretej osobe na základe použitia tohto materiálu. SLOVAK TAX NEWS zasielame elektronicky. Ak si želáte, aby sme vám ich zasielali, kontaktujte nás na telefónnom čísle alebo na ovej adrese office@ecovis-lap.sk. SLOVAK TAX NEWS provides information regarding developments and changes in Slovak tax legislation that is prepared by the professionals of ECOVIS LA Partners Tax, k. s. It is only of an informative nature and is not intended for the provision of professional advice for a specific situation or question. Therefore, it is not possible to apply it to a specific situation without prior qualified advice regarding the particular situation or question. When preparing SLOVAK TAX NEWS, reasonable care has been taken. However, ECOVIS LA Partners Tax, k. s. does not accept any responsibility for any losses and/or damages, which arise or which could arise to a third party based on the utilisation of this material. SLOVAK TAX NEWS is sent electronically. If you wish to receive it, please contact us at or at office@ecovis-lap.sk. 8 of 8

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