"Podnikatelske kilecko" introduced changes to several laws. Our accounting advisory experts focused on amendments related to increase in the criteria of size for financial statements to be audited and simplification of an increase in share capital…
We provide you with an overview of deadlines for the preparation, presentation, audit, review, approval, filing and publication of financial statements and annual report.
We provide you with an overview of the main amendments to the Act on Accounting, adopted by National Council of the Slovak Republic in October 2019. Certain changes will be become effective as early as 31 December 2019.
Amendments to the tax legislation that were approved on October's meeting of the National Council were published in the Collection of Laws. In addition, Ministry of Finance published a Decree, which provides for new templates of income tax and value…
Members of Parliament at their October meeting have approved several tax legislation amendments.
The Economic and Financial Affairs Council of the EU (ECOFIN) received an update, from the ten Member States, including Slovakia, participating in the so-called enhanced cooperation procedure on the latest developments regarding the financial…
EU Finance ministers approved during their meeting on 17 May 2019 amendment to the EU blacklist of uncooperative jurisdictions for tax purposes.
Financial Directorate issued a Decree on taxation of recreational contribution as well as its claiming as a tax deductible expense. The Decree contains the respective legislative framework including several illustrative examples on the topic covered…
The Slovak Parliament repealed the Act on special levy of supermarket chains. The repeal of this Act is a response of the Slovak Parliament to the interim measure of the European Commission which has suspended the application of the special levy of…
In addition to the five jurisdictions that were already listed, the revised list now includes ten additional jurisdictions.
An overview of the key tax due dates to be followed in March 2019.
On January 30, 2019 Slovak Parliament approved Act on Protection of Whistle Blowers of Criminal Activities. This act contains also amendment to the Income Tax Act, amending the conditions for exemption of the 13th salary. In order to apply for…