Laurinská 18, 811 01 Bratislava
Slovakia
IČ: 36 665 061
Registered in the Commercial Register of the District Court Bratislava I, Section: Sro, Insert 41924 / B.
"As of 1 October, we are obliged to send the authorities also the VAT records and report all its changes. If we make a mistake in the records and have to correct it, we admit that we have kept it unreliable.”
Significant changes in the context of the structure of the tax offices are upcoming as of 1 January 2021 for entities of strategic importance for the economy.
"The regulations provide two sanctions for errors in the Standard Audit File. Firstly, a PLN 500 penalty for each mistake, as provided for in the VAT Act. Second, a fine for defective records under the Fiscal Penal Code.”