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.
The top-up tax rules under Pillar 2 bring new obligations for large groups of companies in Slovakia as well.
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 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…
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…
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…
