In brief
6 December 2019

Main changes in the Act on Accounting

We provide you with an overview of the main amendments to the Act on Accounting, adopted by National Council of the Slovak Republic in October 2019. Certain changes will be become effective as early as 31 December 2019, others on 1 January 2020.

Andrea Šikulová

14 November 2019

Six main changes in the Commercial Code

Changes in the liquidation process of companies and co-operatives, introduction of the deposit for liquidation, winding-up of companies due to overdue filing of their financial statement into the Collection of Deeds or a change in the scope of data…

Marian Dzuroška,

Cyril Hric

20 October 2019

Mandatory Disclosure Requirements for Intermediaries and Taxpayers

In line with the EU Directive on mandatory disclosure of information (DAC6), the Slovak Parliament in September passed an amendment to Act No. 442/2012 Coll. on international assistance and cooperation in tax administration as amended, implementig…

Zuzana Blažejová