Tax Blog

A practical guide for Ukrainians living or working in Slovakia: tax residency, remote work scenarios, contributions, family topics and a pre‑tax‑return checklist.

Practical overview for Chinese e‑commerce businesses and investors: VAT rates 23/19/5, registration thresholds €50,000/€62,500, OSS/IOSS, §7 (EUR 14,000), car VAT deduction from 1 Jan 2026 and Slovakia e‑Faktúra from 2027.

Decision tree for 50% vs 100% VAT deduction, sample records template, notification checklist and 10 practical examples.

Foreign account (Revolut/Wise) and DFT: when you become the payer, how to calculate it, OZNDFT deadlines and a recordkeeping checklist.

Decision tree for foreign invoices: when to apply §43 or §44, typical scenarios (software, SaaS, marketing), rates and deadlines + checklist.

From 2026, a new minimum tax tier applies to companies with taxable revenues above €5 million. Who pays it, how it works and how to credit it in future years.

§ 155(17) Tax Procedure Code: conditions for the 2/3 reduction, practical steps, and what it does NOT apply to.