The exemption threshold for both import and export of goods within the EU is increased to EUR 1 000 000. The original exemption thresholds – EUR 200 000 for import of goods within the EU and EUR 400 000 for export of goods within the EU – remain unchanged for the agriculture and food processing sectors (entities with main activity according to SK NACE 01, 02, 03, 10, 11, 12).