For companies with employees working from other countries, tax uncertainty has decreased significantly by the end of 2025. The OECD has published an updated Commentary on Article 5 of the Model Tax Convention, which provides greater clarity on when…
On January 14, 2026, the Ministry of Finance of the Slovak Republic submitted a draft amendment to the VAT Act for a shortened comment procedure (ending on January 22, 2026). The amendment introduces targeted measures against entities that have long…
The year 2026 has brought a series of significant legislative changes to Slovakia, including in the area of taxation. The changes affect taxes, social contributions, social benefits, and state support. In the following overview, we present a…
On December 16, 2025, the President of the Slovak Republic signed an amendment to the VAT Act (now already published in the Collection of Laws). A significant part of the amendment concerns the introduction of new obligations regarding the issuance…
On December 16, 2025, the President of the Slovak Republic signed the amendment to the VAT Act (now already published in the Collection of Laws), which was approved by the National Council of the Slovak Republic on December 9, 2025. We previously…
Another amendment to the Act on Financial Transaction Tax has been published in the Collection of Laws, which will enter into force on January 1, 2026. The transaction tax will apply only to legal entities and branches of foreign companies operating…
The amendment to the Top-Up Tax Act, which aims to ensure a minimum level of taxation for large and multinational corporate groups at a rate of 15%, introduces changes that will also affect the Tax Administration Code and bring new obligations in…
The Ministry of Finance of the Slovak Republic has issued new guidelines on determining the content of the transfer pricing documentation. Additionally, a new corporate income tax return form for the year 2025 has been published, featuring a revised…
The amendment to the VAT Act introduces, from January 1, 2027, the obligation of electronic invoicing for domestic transactions, initially for VAT payers established in Slovakia. Data on the supply of goods and services will be sent digitally to the…
On September 24, 2025, National Council approved the third consolidation of public finances in an accelerated legislative procedure. We bring you an overview of the key changes in the tax area. The above-mentioned law is still subject to the…
From 2026, entrepreneurs and companies will be obliged to choose between keeping accurate electronic logbooks or increasing the cost of running their cars by non-recoverable input VAT in the amount of 50 %.
The guidance clarifies the assessment of performing a taxpayer’s activity in Slovakia, the taxation of recharged costs, and transactions that are not subject to tax in the case of cash pooling.