On 24 September 2025, the government approved an amendment to the VAT Act, introducing mandatory electronic invoicing. The amendment will bring fundamental changes in the area of invoicing and reporting obligations
As we have already informed you, within the framework of consolidation measures for 2026, there will be a fundamental adjustment of the rules for VAT deduction on passenger motor vehicles. The
On 24 September 2025, the Slovak Parliament approved the Consolidation Package. Most of the measures will take effect on 1 January 2026. New progressive personal income tax rate This measure
The European Commission has approved an exception allowing Slovakia to restrict VAT deduction on cars that are also used for non-business purposes, effective no earlier than July 1, 2025. To
The transaction tax will be introduced from 1 April 2025 and will affect all legal entities and natural persons - entrepreneurs. The following transactions will be charged: − Bank transactions/transfers
New amounts of meal allowances have been set by the Ministry of Labour and Social Affairs of the Slovak Republic by means of Measure. No. 39/2025 Coll. The new amounts
At a press conference on 17 September 2024, members of the Government of the Slovak Republic informed about measures to consolidate the public finances, the so-called consolidation package for the
On 22 September 2023, the Ministry of Labour, Social Affairs and Family of the Slovak Republic issued a new measure 368/2023 Coll. on the amounts of meal allowance, which changes
Effective 1 August 2023, the taxation of the economic result reported by a foreign controlled company (the so-called CFC rules) at natural persons was abolished. Those who have already managed
Effective 1 July 2023, the permitted amount of cash payment in the Slovak Republic will be unified to 15,000 EUR for all entities. Cash payments exceeding 15,000 EUR are prohibited.
