Penalties (Slovak Republic)
The Slovak VAT system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers. In addition, the penalties are geared towards encouraging taxpayers to take reasonable care in the process of fulfilling their obligations under the VAT system. Fines and penalties are set out in 46.1.
The penalties fall into three broad categories:
- Ìý
•ÌýÌýÌýÌý failure to notify;
- Ìý
•ÌýÌýÌýÌý inaccuracy
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Web page updated on 17 Mar 2025 15:08