The National Assembly of the Slovak Republic has approved several changes to the Labour Code with effect from 01.01.2023. Below you will find the most important news.   Delivery and

In Slovakia, as of August 2022, all companies will be reimbursed 80% of increased energy costs as follows: 80 % of the electricity price exceeding 199 euro/MWh 80 % of

The Slovak Republic is gradually working on the introduction of e-invoicing. Currently, only the issue of invoicing in the areas of B2G, G2G and G2B are being addressed. In the first

We present some of them below. Changes in transfer pricing An amendment to the definition of the economic connection of dependent persons is proposed. According to the proposal, the shares

The Financial Administration is preparing a measure for its clients, which will facilitate their communication with the tax authorities. From 1 January 2022, the communication from the Financial Administration will not

With effect from 1.1.2022, application of the rules for controlled foreign companies (CFC rules) should be extended to include individuals who are tax residents of the Slovak Republic. These rules shall

Anyone aged 12 and 2 months and above arriving from all countries by all means of transport must register in advance of travel by completing the “Ehranica” form on the Slovak

Dear partners, Pursuant to amendment to Act No. 433/2002 Coll. on Accounting (Act on Accounting), we would like to inform you about the amendments related to increase in the criteria

Pursuant to amendment to Act No. 530/2003 Coll. on Tax Administration (Tax Procedure Code), we would like to inform you about the institution of the "tax reliability index". The tax

The amount of the financial contribution for meals shall be determined by the basis value of the meal voucher provided by the employer to the employee or by the basis