ASB Slovakia, s.r.o.

Laurinská 18, 811 01 Bratislava

+421 254 641 187

IČ: 36 665 061

Registered in the Commercial Register of the District Court Bratislava I, Section: Sro, Insert 41924 / B.

Direct contact (media & inquiries)

Dan Ledvinka Group Head of BD & Marketing +420 724 377 998

ASB has joined the International VAT Association

ASB is pleased to announce that we have joined the International VAT Association (IVA). IVA is the world’s leading independent association dealing with international VAT issues and represents the interests of businesses and advisers involved in VAT or equivalent turnover taxes around the world.

Judgement of ECJ - case C-653/18 (Unitel sp. z o.o.)

On 17 October 2019 the ECJ issued a judgment in a Polish case concerning the right to apply 0% VAT rate for export of goods if: (i) the goods have been exported to an unidentified recipient outside the EU, (ii) there is evidence that the goods have left the EU but (iii) the invoice indicates the wrong name of the recipient.

Changes in intra-community transactions

On 1 January 2020 a package of new VAT regulations for intra-community transactions, the so-called “Quick fixes”, will come into force. These follow from an amendment to EU Directive and Regulation governing VAT on intra-community transactions.