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Tax Alert – Slovakia – Confirmed Changes to IPT from 1st Jan 2019

Back in January 2018, Impendulo released details of a draft act in Slovakia to amend their IPT regime in various ways. We can now confirm that a final version of this amendment (Act no. 213-2018) has been signed-off and will come into force from the 1st January 2019.

The major changes are:

• Rate for Non life to remain at 8.00%, differing from the draft act that planned to implement various levels of rates

• Motor third party liability will be made exempt

• Filing will move from bi-annual to quarterly

In addition to this, additional information is required for the settlement of the tax. These requirements have been added to Impendulo’s database and so will appear in TACT (our tax and compliance tools) from the 1st January 2019 onwards.

The requirements are:

• Insured name & address

• Insurer name & address

• Policy number

• Total premium

• Taxable premium

• IPT amount

• Tax rate

• Class of business

A full breakdown of the changes can be viewed here.

As always, Impendulo are in a position to act on/provide assistance for all of these changes. If you have any questions or concerns please get in touch with a member of the team at

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