In August 2026, the Financial Directorate of the Slovak Republic published methodological guidance on the establishment of a so-called ‘classic permanent establishment’ of a taxpayer with limited tax liability located within the territory of the…
The deadline for mandatory electronic invoicing is approaching, and preparations for the new rules are in full swing. However, as these rules are put into practice, questions are arising, and some of them are being asked more frequently at the…
A draft amendment to the Equalisation Tax Act has been submitted to the National Council of the Slovak Republic, responding to the latest OECD guidance on Pillar Two rules. The draft provides more time to utilise the transitional CbCR safe harbour,…
As of September, the Financial Administration is expanding the scope of taxpayers that will be registered for income tax automatically (so called registration ex officio). For many organisations, this will remove the obligation to submit…
The first payment of micro-contributions by self-employed persons is approaching. An amendment to the Social Insurance Act, passed at the last minute, eases the rules for low-income self-employed persons. Thanks to this amendment, some self-employed…
In early June 2026, the Slovak Financial Administration announced the launch of electronic invoicing. It has completed the implementation of the directory service and functionality on the Financial Administration portal, which allows businesses to…
On 27 May 2026, the Slovak Ministry of Finance submitted a draft amendment to the VAT Act for consultation. It introduces significant changes affecting the platform economy and extends the ‘single VAT registration' system. It will affect not only e…
On 27 May 2026, the Slovak Ministry of Finance submitted a draft amendment to the VAT Act for consultation. A key part of the amendment comprises measures to combat VAT evasion and abuse of the VAT system. This is the second part of a series…
On 27 May 2026, the Ministry of Finance of the Slovak Republic submitted a draft amendment to the VAT Act for consultation. The proposed amendments will also affect the areas of mandatory electronic invoicing and mandatory digital reporting of…
Once the right to assess tax has lapsed, the tax loss reported by the taxpayer is deemed correct, and the tax office is obliged, as a matter of official duty, to apply it to reduce the tax base increased by the tax audit in a subsequent period. This…
The Ministry of Labour, Social Affairs, and Family of the Slovak Republic has submitted a new proposal for the regulation of digital platforms, responding to the expansion of delivery and transport services. The legislation, based on a European…
As of 1 January 2026, the rules on withholding tax applicable to payments for software made to foreign suppliers have changed.
