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.
Did you know that, as of 1 January, higher fines apply and there is a new discount for early payment of assessed tax?
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…
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.
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.
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…
The new European Commission work programme for 2026
Read an overview of the main measures the European Commission plans to introduce in the area of direct taxation in 2026. The new work programme builds on the Commission’s long-term strategies and responds to the current needs of the business…
Parliament approved Amendment to the Top-Up Tax Act
The amendment to the Top-Up Tax Act, which aims to ensure a minimum level of taxation for large and multinational corporate groups at a rate of 15%, introduces changes that will also affect the Tax Administration Code and bring new obligations in…
One sentence summary | October 2025
Last month’s tax and legal news in brief.