Financial Administration – Filing of VAT Returns

The Slovak Financial Administration has responded in advance of the upcoming deadline for filing VAT returns. If any taxpayer thinks that they may not be able to meet the filing deadline or can foresee any impediment caused by the current coronavirus situation, they may request forgiveness for missing the deadline. The Financial Administration will consider justified requests for forgiveness for missing the deadline.

Ministry of Finance

Taxpayers without the obligation to communicate with the Financial Administration in electronic form (meaning non-entrepreneurs, primarily natural persons) will be given the ability to file their tax return and pay income tax until 31 May 2020. The Financial Administration will not apply penalties.
This measure does not cover VAT payers, legal entities registered in the commercial register and natural persons – entrepreneurs. They communicate with the Financial Administration electronically and have means of communication other than in person. Taxpayers also have a statutory option to defer the filing of their tax returns.