The Financial Administration of the Slovak Republic has published information on the extension of ex officio registration for income tax to an additional group of taxpayers. This step is the result of legislative changes aimed at reducing the administrative burden on taxpayers, whereby the Financial Administration automatically obtains information from other registers and carries out…
he Financial Administration of the Slovak Republic published the results of tax audits conducted by the Office for Selected Economic Entities (OSEE) in the first half of 2026. The OSEE completed 16 corporate income tax audits focused on transfer pricing, of which 15 – i.e. 93.75% – resulted in findings. The cumulative amount of the…
The Slovak Republic has introduced a new reporting obligation for large corporations and multinational structures in the area of international tax transparency – the so-called income tax information report (Public Country-by-Country Reporting), which arises from the Accounting Act. The main purpose of this reporting requirement is to provide the public with an overview of the…