26. 2. 2026
One sentence summary | February 2026
Last month’s tax and legal news in brief.
Daňovky
Tax and Legal
news
26. 2. 2026
From August 2026, a new Commercial Register Act will come into effect
The President signed a new Commercial Register Act (“OR SR”), which aims to reduce the administrative burden on entrepreneurs, speed up the process of registering companies and making changes in the commercial register, and thus contribute to…
26. 2. 2026
The European Union has added more countries to its blacklist
The February update by the EU brought changes to both the blacklist and grey list of non-cooperative countries.
22. 1. 2026
Amendment to the Labour Code tightens the rules for the Bogus Self-Employment
From 1 January 2026, an amendment to the Labour Code will make it significantly easier to detect illegal dependent work in the form of bogus self-employment– the so-called Schwarz system. At the same time, sanctions and controls by the labour…
22. 1. 2026
Long-awaited OECD Commentary simplifies home office rules and permanent…
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…
22. 1. 2026
One sentence summary | January 2026
Last month’s tax and legal news in brief.
22. 1. 2026
New Measures Targeting High-Risk VAT Payers and Other VAT Changes
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…
22. 1. 2026
Does the Tax Neutrality Directive apply to regulated levies?
The Supreme Administrative Court of the Slovak Republic dealt with the question of whether the Tax Neutrality Directive should also apply to special (regulated) levy and whether profits generated from internal reorganization are subject to such levy.
22. 1. 2026
Did you know that from January 1, 2026, the accounting for non-deductible VAT on car…
The method for calculating accounting and tax depreciation for motor vehicles is changing. The Financial Administration has issued new guidance that clearly describes the accounting perspective from the tax perspective and explains how to avoid…
22. 1. 2026
What has been changed in accounting from 31 December 2025 and 1 January 2026?
In December 2025, the Slovak Ministry of Finance issued two important decrees updating Accounting Procedures for Entrepreneurs and rules for the financial statements of large accounting entities and public interest entities. The changes mainly…
22. 1. 2026
Overview of the Most Important Legislative Changes Since 2026
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…
9. 1. 2026
End of the Transitional Period: Only Authorised Entities May Provide Crypto-Asset…
Trade licenses that allowed the provision of crypto-asset services during the transitional period are no longer sufficient - stricter rules now apply under the European MiCA Regulation. You can verify authorised providers in the NBS register.
