On September 24, 2025, National Council approved the third consolidation of public finances in an accelerated legislative procedure. We bring you an overview of the key changes in the tax area. The above-mentioned law is still subject to the…
From 2026, entrepreneurs and companies will be obliged to choose between keeping accurate electronic logbooks or increasing the cost of running their cars by non-recoverable input VAT in the amount of 50 %.
The guidance clarifies the assessment of performing a taxpayer’s activity in Slovakia, the taxation of recharged costs, and transactions that are not subject to tax in the case of cash pooling.
The European Commission has published a proposal for a Council Implementing Decision which will authorize the Slovak Republic from 1 July 2025 to limit the right for input VAT deduction on motor vehicles and motorcycles to 50 %.
From 1 April 2025, a new financial transaction tax will be introduced in Slovakia, which will have a significant impact on the business environment. The new measures have raised a number of questions, especially from foreign companies that need to…
Parliament has approved yet a second amendment to the act on new financial transaction tax, which will be paid from 1 April 2025.
Amendment to the Slovak VAT Act that was approved by Parliament brings the following major changes
Only 56 days of the approval of the Financial Transaction Tax Act, the Parliament approved its amendment.
Recently, the administrative courts as well as the Supreme Administrative Court of the Slovak Republic have issued several judgments dealing with the assessment of transfer pricing of the manufacturing companies. These judgments bring new insights…
On 25 October 2024, Act on financial transactions tax was published in the Collection of Laws, which is supposed to be one of the tools for the consolidation of public finances. Since the expert discussion could only take place during and after the…
The President signed Act on sweetened non-alcoholic beverages tax which will be effective from 1 January 2025. Depending on the type of sweetened non-alcoholic beverage, the tax rates are determined in the range from EUR 0.15/liter to EUR 8.60…
National Council approved amendments to legislation only 16 days of presentation of a plan for the consolidation of public finances by the representatives of Government of the Slovak Republic.