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…
Based on data from the Statistical Office of the Slovak Republic, the condition for increasing the basic compensation for the use of motor vehicles during business trips was met in October 2025. Therefore, the Ministry of Labour of the Slovak Republic is increasing the basic reimbursement rate for the use of motor vehicles. Basic Reimbursement…
During the approval process of the Act on the Registration of Sales, the parliamentary committee added a significant increase in sanctions and fines for breaches of tax obligations to the draft legislation. As of the new year, new penalty limits apply for failure to fulfil basic tax obligations under the Tax Code. These conditions apply…
The amendment to the Motor Vehicle Tax Act approved in 2025, has introduced several legislative changes concerning tax rates, likewise the method of calculating the tax, vehicle classification, and conditions for exemptions. Below is a brief overview to help you understand your tax obligations at the beginning of the year. Changes in the Method of…