The Slovak Republic published the Law of 24 April 2024 on Amendments to the VAT Law in the Official Gazette on 17 May 2024. As previously reported, the law includes the transposition of Council Directive (EU) 2020/285 of 18 February 2020 for the introduction of a new VAT scheme for small businesses. The law also introduces new VAT registration thresholds, including that taxpayers become a taxable person for VAT purposes from 1 January of a calendar year if their turnover from the supply of g…