{"id":2045,"date":"2020-05-28T19:22:32","date_gmt":"2020-05-28T17:22:32","guid":{"rendered":"https:\/\/taxadvisory.sk\/tax-advisory\/"},"modified":"2021-09-09T12:54:38","modified_gmt":"2021-09-09T10:54:38","slug":"tax-advisory","status":"publish","type":"page","link":"https:\/\/taxadvisory.sk\/en\/tax-advisory\/","title":{"rendered":"Tax advisory"},"content":{"rendered":"<p><div id=\"sluzby\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:15px;--awb-padding-bottom:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:#f2f2f2;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:0%;--awb-padding-bottom:0%;--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:35;line-height:1.06;\">Tax<br \/>\nadvisory<\/h1><\/div><div class=\"fusion-text fusion-text-1\"><p>domestic and international taxation<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\"><p>Tax consultancy is provided to our customers by a certified tax advisor, Mr. Ing. Miroslav Bedn\u00e1r, who has 20 years of extensive experience in the field of taxes. While providing domestic tax advisory services, we also take into account the principles of international taxation and the experience of a tax advisor in the fields of corporate structures, international trade, and the provision of services.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:24px;--awb-padding-bottom:15px;--awb-margin-top:0px;--awb-background-color:#f2f2f2;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_5 1_5 fusion-one-fifth fusion-column-first fusion-column-inner-bg-wrapper\" style=\"--awb-padding-right:15px;--awb-inner-bg-size:cover;--awb-border-color:#b02912;--awb-border-right:0;--awb-border-style:solid;--awb-margin-bottom:0px;width:20%;width:calc(20% - ( ( 4% ) * 0.2 ) );margin-right: 4%;\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/taxadvisory.sk\/en\/#novinky-odber\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa-tasks fas circle-yes fusion-animated\" style=\"--awb-iconcolor:#ababab;--awb-iconcolor-hover:#ababab;--awb-circlecolor:#ffffff;--awb-circlecolor-hover:#ffffff;--awb-circlebordercolor:#ababab;--awb-circlebordercolor-hover:#ababab;--awb-circlebordersize:5px;--awb-font-size:56.32px;--awb-width:112.64px;--awb-height:112.64px;--awb-line-height:102.64px;\" data-animationType=\"slideInLeft\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-3 fusion-animated\" data-animationType=\"slideInLeft\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><p style=\"text-align: center;\"><b><span style=\"color: #b02912;\">Contact us.<\/span><br \/>\n<span style=\"color: #b02912;\">I am interested in receiving news.<\/span><\/b><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_4_5 4_5 fusion-four-fifth fusion-column-last fusion-animated\" style=\"--awb-padding-right:15px;--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:#b02912;--awb-border-left:3px;--awb-border-style:solid;--awb-margin-bottom:17px;width:80%;width:calc(80% - ( ( 4% ) * 0.8 ) );\" data-animationType=\"slideInLeft\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><ul style=\"--awb-iconcolor:#000000;--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nTax advisory delivered verbally, in writing and over the phone<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nAttendance at a client\u2019s meetings concerning tax and accounting issues<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nTax audit, conformity check between internal procedures and accounting and tax legislation, due diligence<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nAnalysis of the tax consequences of contractual arrangements<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nTax planning and restructuring<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nConsultancy concerning leasing transactions<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nConsultancy in international taxation arrangements<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation of corporate and individual income tax returns, VAT returns and returns for other taxes<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nRepresentation in tax proceedings<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nRegistration of companies for income tax and VAT<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nTaxation of expatriates, delegated employees and the like<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nConsultancy related to formation of a permanent establishment<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nConsultancy related to international double taxation treaties<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nTransfer pricing<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nCompany liquidation<\/div><\/li><\/ul><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-right:15px;--awb-bg-size:cover;--awb-border-color:#b02912;--awb-border-right:0;--awb-border-style:solid;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-2 fusion-title-text fusion-title-size-one\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:35;line-height:1.75;\">News<\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:rgba(255,255,255,.2);\"><\/div><\/div><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-3\"><section class=\"fusion-columns columns fusion-columns-3 columns-3\"><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/31\/basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026\/\" aria-label=\"Basic compensation per 1 km for the use of a motor vehicle from 1.1.2026\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2025\/12\/travel5_lg-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2025\/12\/travel5_lg-320x202.jpg 320w, https:\/\/taxadvisory.sk\/wp-content\/uploads\/2025\/12\/travel5_lg-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-31T10:34:12+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/31\/basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026\/\">Basic compensation per 1 km for the use of a motor vehicle from 1.1.2026<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-31T10:34:12+01:00<\/span><span>December 31st 2025<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/31\/basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026\/#respond\">0 Comments<\/a><\/span><\/p><p> Based on the Announcement of the Ministry of Labor, Social Affairs and Family of the Slovak Republic, the amounts of basic compensation for the use of a private motor vehicle for business purposes will<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/changes-in-vat-rates-for-selected-types-of-food\/\" aria-label=\"Changes in VAT Rates for Selected Types of Food\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2023\/01\/Aktualita_002__10_01_2023-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2023\/01\/Aktualita_002__10_01_2023-320x202.jpg 320w, https:\/\/taxadvisory.sk\/wp-content\/uploads\/2023\/01\/Aktualita_002__10_01_2023-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:19:21+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/changes-in-vat-rates-for-selected-types-of-food\/\">Changes in VAT Rates for Selected Types of Food<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:19:21+01:00<\/span><span>December 30th 2025<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/changes-in-vat-rates-for-selected-types-of-food\/#respond\">0 Comments<\/a><\/span><\/p><p> Effective from 1 January 2026, the standard VAT rate (23%) will once again apply to selected types of food with increased sugar and salt content. These items, which are taxed at a reduced 19%<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/registration-of-a-vat-group-by-the-tax-authority\/\" aria-label=\"Registration of a VAT Group by the Tax Authority\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2021\/11\/Aktualita_001__02_11_2021-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2021\/11\/Aktualita_001__02_11_2021-320x202.jpg 320w, https:\/\/taxadvisory.sk\/wp-content\/uploads\/2021\/11\/Aktualita_001__02_11_2021-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:09:54+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/registration-of-a-vat-group-by-the-tax-authority\/\">Registration of a VAT Group by the Tax Authority<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:09:54+01:00<\/span><span>December 30th 2025<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/registration-of-a-vat-group-by-the-tax-authority\/#respond\">0 Comments<\/a><\/span><\/p><p> Effective from 1 January 2026, the Slovak VAT Act introduces the possibility for the tax authority to register a group of companies for VAT ex officio. The tax authority may proceed in this way<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2045","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages\/2045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/comments?post=2045"}],"version-history":[{"count":13,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages\/2045\/revisions"}],"predecessor-version":[{"id":2787,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages\/2045\/revisions\/2787"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=2045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}