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…
The Ministry of Finance of the Slovak Republic is preparing amendments to the Accounting Act and the Statutory Audit Act in response to the supplementary transposition of an EU Directive, which reduces the requirements for corporate sustainability reporting and certain corporate sustainability due diligence requirements. Following an assessment of the significant administrative burden associated with…
From 17 August 2026, the prohibition on company chains will be removed from the Commercial Code. Since 2002, this prohibition has restricted the ownership structure of limited liability companies. The original purpose of this regulation was to prevent improper chains of single-member companies. However, in practice, this restriction proved ineffective and easy to circumvent. For…
The EU will fundamentally change the rules governing batteries in electronic products next year. The regulation introduces a requirement for batteries to be easily replaceable by end users or independent professionals. The objective is simple: when a battery stops working, it should not spell the end of the entire device. The change will apply to…
In Moore Slovakia, our tax experts everyday monitor Slovak tax legislation for you, our business partners and clients. In this respect, we would like to draw your attention to an important change in the area of withholding tax that affects payments for the use of software acquired from foreign suppliers, we informed you in our…
The OECD has recently published an update on the exchange of information for the purposes of the global minimum tax between the competent tax authorities of jurisdictions that are parties to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Returns (GIR MCAA). This agreement supports the implementation of the Pillar Two framework.…
The EU has decided to address the increasing volume of low-value goods imported in small consignments with a value not exceeding EUR 150, which European consumers order through online platforms. The new rules abolish the existing customs duty exemption for these small consignments. Below is an overview of the planned customs changes for the delivery…
The Ministry of Finance of the Slovak Republic issued new and important guidance to ensure a uniform approach when assessing the taxation of income of non-resident taxpayers from computer software. This methodological guidance introduces a significant change in the assessment and taxation of software payments made by Slovak payers to foreign taxpayers. Below we summarise…