22 March 2022
Do not forget to file the income tax returns
Please do not forget that the deadline for filing the income tax returns and paying the respective tax is 31 March 2022
23 February 2022
Extended deadlines for tax reliability index
On 22 February 2022, an amendment to the Financial control and Audit Act, which amends also the Tax Administration Act (Tax Code), was published in the Collection of Laws. The parliamentary amendment introduces a change in the deadlines for…
23 February 2022
Changes ahead for thin capitalization rules
The Ministry of Finance has published preliminary information on the amendment to the Slovak Income Tax Act, which implements the Interest Limitation Rule from the Anti-Tax Avoidance Directive (ATAD 1).
27 January 2022
Tax Authorities published template of Announcement on Reverse hybrid entity
The Income Tax Act introduces together with the rules for Reverse hybrid entity also new reporting obligation for Slovak tax non-residents.
25 January 2022
Public tax reliability index
On 30 December 2021, criteria that allow to assess the reliability of taxpayers were published in the Collection of Laws. A new tool should improve motivation in proceeding with the tax authorities- meeting tax obligations becomes publicly available…
28 October 2021
Parliament approved amendment to the Tax Code
Parliament approved amendment to the Tax Code including amendment to the VAT Act and Income Tax Act.
27 October 2021
Two-way electronic communication from 1 January 2022
The Slovak Financial Administration informed about the forthcoming launch of the expected two-way electronic communication. From 1 January 2022, according to the Act on e-Government, the method of communication between the tax authorities and…
