On 8 July 2014, the Slovak parliament approved the law amending the country's Value Added Tax Act. The law must now be signed by the president and the changes are set to generally apply from 1 January 2015.
The main amendments include:
- In accordance with EU changes, the place of supply for telecommunication, broadcasting and electronic service supplies made to a non-taxable person is changed to the place where the non-taxable person is established, has their permanent address or …