A new professional publication titled “Kryptoaktíva – dane a účtovníctvo. Komplexný výklad pre prax" (Crypto-Assets – Taxation and Accounting. A Comprehensive Guide for Practice) has been published by Wolters Kluwer. One of the co-authors of the book is Vladimíra Mačuhová.
The publication provides a comprehensive analysis of the tax and accounting issues related to crypto-assets in the context of the Slovak Republic. It focuses primarily on practical situations that entrepreneurs, investors, accountants, and tax advisors encounter in practice.
The book addresses, in particular, topics such as the taxation of income from crypto-assets, accounting for crypto-assets in double-entry bookkeeping, the application of value added tax to crypto-assets, the financial transaction tax, differences between the accounting and tax treatment of crypto-assets, the specific position of electronic money tokens (EMT), and new reporting obligations, including those arising from DAC8.
The publication can be ordered directly from the publisher’s e-shop:
https://obchod.wolterskluwer.sk/sk/kryptoaktiva-dane-a-uctovnictvo-komplexny-vyklad-pre-prax.p7615.html