On September 22, 2020, the National Council of the Slovak Republic approved a law which, for the purposes of tax administration, as well as other tax laws, determined the fiction of
Measures will be gradually implemented in 2 steps: a) There will be an increase in indicators to the following extent from 2021: Total amount of property / assets – of the
Fuel consumption stated in the certificate of registration or technical license can be increased by up to 20% which realizes the actual fuel consumption and their recognition as a tax expense.
if the taxpayer has already filed a tax return for 2019 - he can pay advances for income tax from the tax return for 2019 or 2018, always those that
Who is entitled to lease subsidies? Tenants of premises in which goods are sold or where services are provided to consumers, as well as market places where the use of these
State of emergency On 13 June 2020 the state of emergency declared by the government has come to an end after three months. However, the extraordinary situation persists.
LEX KORONA 3 TAX Overpayment Tax overpayment on income tax which the taxpayer claims in his tax return in pandemic period, the tax administrator refunds him in 40 days
The restrictions on the Slovak borders have in some cases ended today. The current favorable epidemiological situation in Slovakia allows all persons with permanent or temporary residence or
CURRENT INFORMATION FOR TAXPAYERS 17 March 2020 Financial Administration – Filing of VAT Returns The Slovak Financial Administration has responded in advance of the upcoming deadline for filing
PACKAGE OF GOVERNMENTAL MEASURES 30 March 2020 The state is set to reimburse up to 80 per cent of the salaries for employees in companies whose establishments were