The Ministry of Finance of the Slovak Republic has published the official template of the tax return for the top-up tax (QDMTT rule), including methodological guidance for its completion. The published tax return form represents another step resulting from the implementation of the Pillar II rules in Slovakia. Following our previous article on the top-up…
As part of the recently approved 3rd consolidation package, a general waiver of penalties – the so-called tax amnesty – was introduced. This instrument applies to all taxpayers who have failed to pay part of their tax liability. Below, we provide an overview of the practical interpretation of the tax amnesty, which is valid only…
As part of the implementation of measures to combat tax fraud and prevent VAT evasion, Slovakia has adopted an amendment to the VAT Act introducing new conditions for the registration of a VAT group by the tax authority. These conditions apply from 1 January 2026. The new legislation focuses on entrepreneurs operating through multiple companies…