Global VAT & Indirect Tax News

Slovakia will expand its special method of tax payment from 1 January 2027, allowing tax authorities to mandate split payments when there is a reasonable concern a supplier will not remit VAT. The new rule requires customers to pay the VAT directly to the tax authority and imposes penalties equal to the full VAT amount for non‑compliance. It is part of Act No. 385/2025 Coll. and aligns with the 2027 e‑invoicing mandate.