\n| \n Type of form for 2024<\/strong><\/p>\n<\/td>\n| \n Selected changes<\/strong><\/p>\n<\/td>\n<\/tr>\n\n| \n DPPO<\/strong><\/p>\n<\/td>\n <\/p>\n\n- implementation of the minimum tax (\u00a7 46b of the ITA), the table K (registration and credit of the minimum tax) and L (calculation of the minimum tax) have been added<\/li>\n
- in supporting table A: items which are not tax expenses (to r. 130 of Part II), a reference to section 17k of the ITA is added to r. 13, which regulates the rule on the limits on interest expenses<\/li>\n
- the following is added following supporting table J: the time period when the taxpayer was considered to be a limited taxpayer and the taxpayer identification number (TIN)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n DPFO type A<\/strong><\/p>\n<\/td>\n <\/p>\n\n- in line 11, add the timing data relating to the determination of the period from and up to which, during the tax year in question, the taxpayer is considered to be a limited taxpayer (non-resident taxpayer), as well as the taxpayer’s tax identification number (TIN) assigned in the taxpayer’s State of residence<\/li>\n
- the conditions for eligibility for the tax premium on interest paid and the maximum amount of the tax premium on interest paid for the relevant year were changed from \u20ac400 to \u20ac1,200 and a new field was added to line 33 \u2018Date of conclusion of the residential loan agreement\u2019, which the taxpayer must fill in each time he\/she claims a tax premium on interest paid<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n DPFO type B<\/strong><\/p>\n<\/td>\n <\/p>\n\n- line 12 shall be completed with the timing data relating to the determination of the period from and up to which, during the tax year in question, the taxpayer is considered to be a limited taxpayer (non-resident taxpayer), and also the taxpayer identification number (TIN) assigned in the taxpayer’s State of residence<\/li>\n
- the conditions for entitlement to the tax bonus on interest paid and the amount of the maximum amount of the tax bonus on interest paid for the year in question have been changed from \u20ac400 to \u20ac1 200 and a new field under line 35 ‘Date of conclusion of the housing loan agreement’, which the taxpayer should fill in whenever he\/she claims the tax bonus on interest paid<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n Dependent activities<\/strong><\/p>\n<\/td>\n\n\n- the reporting form for the 2024 tax year shall indicate the amounts of non-cash consideration acquired by the employee in the form of employee shares valued at their nominal value or a share in a limited liability company valued at the value of the contribution attributable to the employee<\/li>\n
- the addition of a new line 1a in Part I of the form<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n| \n VAT<\/strong><\/p>\n<\/td>\n\n\n- The Financial Administration has published in their Newsletter that we can expect a new VAT return form only from 1 July 2025. Until that date, the current VAT return form valid from 1.1.2021 will be used, but a new instruction on how to fill it in will be issued.<\/li>\n
- As far as the control statement is concerned, no new form will be issued for 2025, but an addendum to the instructions for completing the control statement will also be published, as well as an XSD diagram.<\/li>\n<\/ul>\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n If you have any questions, please do not hesitate to contact our tax advisors.<\/p>\n","protected":false},"excerpt":{"rendered":" In the Financial bulletin was published a notice of the Ministry of Finance of the Slovak Republic No. MF\/012482\/2024-721 on the issue of forms for income tax returns. The specific forms for the 2024 tax period will be published by the Financial Administration during January 2025. Type of form for 2024 Selected changes DPPO […]<\/p>\n","protected":false},"author":3,"featured_media":3563,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-3566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"_links":{"self":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/comments?post=3566"}],"version-history":[{"count":0,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3566\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media\/3563"}],"wp:attachment":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media?parent=3566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/categories?post=3566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/tags?post=3566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} | | | | | | | | | | | |