26. 3. 2026
Withholding tax on payments for software in Slovakia – changes from 2026
As of 1 January 2026, the rules on withholding tax applicable to payments for software made to foreign suppliers have changed.
Daňovky
Tax and Legal
news
26. 3. 2026
Did you know that, as of 1 January, higher fines apply and there is a new discount…
From 1 January 2026, Act No. 384/2025 Coll. on the recording of sales comes into force, imposing new obligations on businesses and amending the Tax Code. Penalties for breaches of tax obligations are being tightened, and an incentive mechanism is…
26. 3. 2026
Top-up tax: new obligations for large groups
The top-up tax rules under Pillar 2 bring new obligations for large groups of companies in Slovakia as well.
26. 3. 2026
Do not forget to file the income tax returns
The filing deadline for income tax returns for 2025 and paying the respective tax is Tuesday, 31 March 2026.
26. 3. 2026
Attorneys will authorize business documents
The new Commercial Register Act grants attorneys new authority, as it introduces new institute - authorization of articles of association and other business documents by an attorney.
26. 2. 2026
Filing of reports containing income tax information
The Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 laying down a common template and electronic formats as regards the information to be provided in income tax information reports, as amended.
26. 2. 2026
Company formation within 48 hours? A new legal framework for innovative businesses
On 20 January 2026, the European Parliament adopted a resolution to pave the way for a new, unified legal framework for innovative companies across the European Union. The aim is to simplify business across Member States and support the growth of…
26. 2. 2026
One sentence summary | February 2026
Last month’s tax and legal news in brief.
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…
