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…
As of 1 January 2026, the rules on withholding tax applicable to payments for software made to foreign suppliers have changed.
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…
The top-up tax rules under Pillar 2 bring new obligations for large groups of companies in Slovakia as well.
The filing deadline for income tax returns for 2025 and paying the respective tax is Tuesday, 31 March 2026.
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.
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.
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…
Last month’s tax and legal news in brief.
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…
The February update by the EU brought changes to both the blacklist and grey list of non-cooperative countries.
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…
