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…
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 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…
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…
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…
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…
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.
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…
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…
