Slovak VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services. A full list is provided in Appendix 46B.
The effects of exemption are that:
- Ìý
•ÌýÌýÌýÌý the goods or services are free of VAT at the point of delivery or completion; and
- Ìý
•ÌýÌýÌýÌý VAT incurred on costs associated with making the exempt supplies (including overhead costs)
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