About the Client
SF1 Clips helps international brands such as Victoria’s Secret, Pandora, and Nespresso enter the markets of Central and Eastern Europe. Their business model is flexible and adapts to the specific needs of each brand, while at the same time requiring a unified approach to process management across countries.

When expanding into new markets, SF1 Clips needs to ensure a consistent flow of data in areas such as accounting, invoicing, inventory management, point-of-sale systems, and reporting. The key objective is to have a centralized yet scalable system that supports further growth.

Challenge
When entering the Slovak market, SF1 Clips faced the question of how to set up local accounting and processes in compliance with Slovak legislation while still fitting into their existing international ERP environment.

The challenge was not only technological. It also included aligning different accounting standards, ensuring proper tax setup, handling registration obligations, and creating processes that would be sustainable in the long term and ready for scaling. Equally important was the ability to integrate the ERP system with local solutions and ensure its practical use in daily operations.

Solution
A key element of the solution was the digitalization of processes through the Odoo ERP system, which enabled the integration of accounting, invoicing, inventory management, and point-of-sale operations into a single system.

In cooperation with 26HOUSE, accounting modules were implemented, the POS system including eKasa was configured, invoicing and exchange rate calculations were automated, and integration with the Slovak accounting system POHODA was established. The integration of accounting was essential to ensure compliance with local legislation.

The implementation and integration of accounting required more than 30 hours of IT support, highlighting the technical complexity and the importance of properly setting up all processes from the very beginning. IT support and the implementation of accounting modules within the Odoo system were provided by the Slovak partner Moore BDR.

Partner
The project was built on the cooperation of two Slovak partners who complemented each other. 26HOUSE was responsible for the implementation of the Odoo ERP system and its technical setup, including localization and integrations.

In addition to IT support, Moore BDR focused on accounting, tax, and legislative areas. In the initial phase of the project, more than 40 hours were dedicated to tax advisory and transfer pricing to ensure that the overall structure was set up correctly from the start. The support also included legal and registration services, such as company and employee registration and communication with relevant authorities.

After the launch of SF1 Clips’ operations, Moore BDR has been providing ongoing support, including payroll accounting for more than 50 employees, processing approximately 7,000 accounting entries per month, VAT agenda, reporting, and communication with authorities.

Result
The result of this collaboration is a functional and scalable model that enables SF1 Clips to operate efficiently in the Slovak market while maintaining unified processes within its international environment.

The integration of accounting, digitalization, and the Odoo ERP system created a stable foundation that connects technological solutions with local requirements. This approach not only addresses current needs but also prepares the company for further growth and expansion into additional markets.

This case demonstrates that the key factor for success is not only the implementation of a system or the provision of accounting services, but above all their integration and effective cooperation between partners.

If you are planning to enter the Slovak market or optimize your business processes, we will be happy to become your long-term partner.

The Financial Administration of the Slovak Republic has published a template and an official electronic form for the Notification on the Use of a Passenger Motor Vehicle for Business Purposes (published template of notification form in Slovakia – OZNMVv26). The new form must be used by all entrepreneurs who, as of the new year, declare a 100% entitlement to deduct VAT on motor vehicles used for business purposes.

The new requirements arising from the amendment to the VAT Act introduce additional administrative obligations, which are contrary to the information previously presented by the Ministry of Finance of the Slovak Republic.

• What Does the New Form Contain?

The new form is filed as part of a reporting obligation that must be fulfilled by all taxpayers (VAT payers) if they apply a 100% VAT deduction on the use of motor vehicles in category M1 and motorcycles in categories L1e and L3e for business purposes.

The purpose of the form is to notify the tax authorities of data concerning vehicles for which a 100% VAT deduction is applied, as well as any changes relating to the registration or scope of the taxpayer’s vehicle fleet. This means that the form is submitted only exceptionally when reporting new data or changes thereto

For this reason, in the event of a change to previously notified data, the date on which the original (i.e. previous) notification was submitted must also be indicated.

The form itself is divided into three parts, which are briefly described below:

Part I – Data on the Motor Vehicle

This part indicates the manner in which the motor vehicle is used for business purposes. Accordingly, this section begins with information about the vehicle, followed by an indication of its use within leasing activities, taxi services, driving school operations, etc.

Part II – Information on the Change in Use of the Motor Vehicle

The second part contains information about a change in the use of the vehicle from exclusively business purposes to purposes subject to exemption from the application of the special VAT scheme (e.g. use of the vehicle for short-term rental, taxi services, driving school operations, or vehicle demonstration activities).

Part III – Notification of the Commencement of Use of a Motor Vehicle

In this part, the taxpayer informs the tax authority about a motor vehicle that will be used (changed) from the following tax period exclusively for:

• short-term rental,
• transport within taxi services,
• operation of a driving school,
• vehicle demonstration or testing,
• business purposes (100% use)

If the Part III is to be inserted – in the field indicating the calendar year, the “following year” must always be stated.

In each part, information and data relating to each motor vehicle are provided separately. This means that each passenger car must be entered individually in the respective sections using the “Add” record function. In each part, the taxpayer provides the same information concerning:

• • the vehicle identification number (VIN),
  • the vehicle registration number (licence plate number),
  • the name and type of the vehicle,
  • the vehicle category (selected only from M1, L1e, and L3e).

• Where Can the New Notification Form Be Found?

The new electronic form is available in the Financial Administration’s catalogue of forms under the section Tax Administration – VAT forms. Currently, there is no English version of such notification available.

However, this notification does not contain any instructions for completion. Therefore, in case of questions, taxpayers must contact the Financial Administration’s call centre or their tax adviser.

The Ministry of Finance of the Slovak Republic has published the announced measure determining the basic subsistence allowance rates for foreign business trips. At the same time, for selected countries, the subsistence allowance has been set in the local currency instead of the original currency, the euro.

Below, we provide an updated overview of subsistence allowance rates for foreign business trips effective from 2026.

Country	Currency Code	Currency	Specific basic subsistence allowance rates
Belgium	EUR	euro	63
Belarus	EUR	euro	55
Bulgaria	EUR	euro	43
Cyprus	EUR	euro	57
Czechia	CZK	Czech crown	1 200
Denmark	DKK	Danish crown	456
Estonia	EUR	euro	50
Finland	EUR	euro	60
France	EUR	euro	63
Greece	EUR	euro	59
Netherlands	EUR	euro	63
Croatia	EUR	euro	56
Ireland	EUR	euro	64
Lithuania	EUR	euro	56
Latvia	EUR	euro	56
Luxemburg	EUR	euro	60
Hungary	EUR	euro	55
Malta	EUR	euro	54
Germany	EUR	euro	63
Poland	EUR	euro	52
Portugal	EUR	euro	60
Austria	EUR	euro	63
Romania	EUR	euro	60
Russia	EUR	euro	55
Slovenia	EUR	euro	53
Serbia	EUR	euro	60
Spain	EUR	euro	60
Sweden	SEK	Swedish crown	637
Italy	EUR	euro	63
Türkiye	EUR	euro	62
Ukraine	EUR	euro	52

The new measure entered into force on 30 January 2026.

Unlike previous measures, this measure does not specify a fixed period of validity, as the Ministry will update it in line with price developments in the respective countries.

With the introduction of the new Consolidation Package we informed you here recently, new rules will come into force for all businesses regarding the use of company car and the deduction of VAT related to such use. These changes will have a significant impact not only on VAT but also on income tax and the provision of company cars as employee benefits – below is a comprehensive overview of the new rules applicable from 1 January 2026

The current VAT deduction system for company cars, based on a proportional rate of 80/20, will be replaced by a new flat-rate deduction. This change aligns Slovak regulations with European legislation.

Comparison of VAT Deduction

Please find below overview of current and new-year rules for company car use:

Ude of company car	Current rule (until December 2025)	New rule (from January 2026)
Business purposes only (exclusive business use)	100%	100% (if detailed records are kept)
		50% (if no records are kept)
Mixed purposes (business and private use)	proportional deduction based on actual business use (for example 80% deductible)	50% (flat rate, regardless of record-keeping)

The new rules apply only to selected company cars in categories M1, L1e, and L3e (for example, passenger cars, mopeds, and motorcycles). If these cars are used for both business and private purposes, the flat-rate VAT deduction of 50% will apply to:

• purchase, lease, rental, or import of cars in these categories within a defined period (1 January 2026 – 30 June 2028) *
• purchase of goods and services related to the operation of these cars of the above categories, such as purchase of fuel, spare parts, accessories, servicing, or maintenance.

* The new flat-rate VAT deduction for mixed use applies only for a limited period under European legislation, during which a VAT deduction exemption is granted.

Exceptions to the New VAT Deduction Rules

The new VAT deduction rules do not apply to certain cars, in particular those that are:

• used exclusively for business purposes = the entrepreneur must keep detailed records for each car individually
• used for specific purposes = which are excluded from the special VAT deduction regime. These include cars:
• intended solely for sale, rental, or leasing
• used for taxi services or driving schools
• used as demonstration, test, or replacement cars

Administrative Obligations

• Record-Keeping

Where a company car is used solely for business purposes, a detailed electronic logbook must be maintained for each car, containing the following information:

• car identification details
• odometer readings at the start and end of the reporting period and at the end of each tax period
• detailed records of each journey
• records of goods and services purchased for the operation of the car

A key advantage of the new rules is that, for mixed-use car, detailed record-keeping will no longer be required, as the 50% flat-rate deduction applies automatically. However, if the car is provided as an employee benefit, maintaining detailed records remains advisable.

• Notification to the Tax Office

The new rules introduce an obligation for VAT payers to notify the tax office if a company car is used solely for business purposes or if one of the exceptions above applies.
Notification is also required when changing from the flat-rate deduction (50%) to full deduction (100%).

This notification must be submitted for the tax period in which the VAT deduction is first claimed for the purchase or initial lease of the company cars.

Impact on Income Tax

The new VAT deduction rules will also affect tax-deductible expenses related to company vehicles from 1 January 2026. If a company vehicle is used for mixed purposes and the 50% VAT deduction is applied, the non-deducted VAT portion will be treated as a non-deductible expense.

Impact on Employee Benefits

Using company vehicles as an employee benefit remains a popular practice. However, this area will also be affected by the new VAT deduction rules. The following provides an overview of the most common form of this benefit.

• Use of Company Vehicles

Fuel costs related to the private use of company cars (provided that the private use is taxed as a non-cash benefit for the employee) may be included only in proportion to the business use of the car.

If the company car is used exclusively for business purposes, 100% of the expenses related to its use are tax-deductible, provided that the employee’s benefit is properly taxed as income.

• Provision of Company Parking Spaces

If the employer allows an employee to park in a company car park, this is considered an employee benefit and should be taxed accordingly. In such cases, parking costs are fully tax-deductible, regardless of whether the company vehicle is also used privately.

It is essential that the use of parking spaces by employees is properly recorded (tax evidence) and verifiable.

This type of benefit may be included under the provision exempting non-cash income up to EUR 500. A detailed internal company policy defining the rules and conditions for the use of parking spaces is strongly recommended.

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 tax, we present an overview of practical changes related to reporting obligations for which all affected entities should prepare

• Who Is Required to File a Tax Return

The reporting obligation in the form of filing a tax return applies to every taxpayer subject to the top-up tax under the Act – i.e. entities that are members of a multinational or domestic group of enterprises with consolidated revenues exceeding EUR 750 million.

As 2026 represents the first period for which a tax return is to be filed (the monitored period for the purposes of the Act is the 2024 tax period), the deadline for filing the tax return is within 15 calendar months.

The deadline for filing the tax return for the 2024 tax period has been automatically extended by three calendar months to 30 June 2026. The tax return must be filed and the tax paid by this date.

• Rules Arising from the Tax Return

Based on the methodological guidance and the tax return template itself, several aspects arise that affect the obligation to file a tax return in specific cases. Below, we summarise particular points to which taxpayers should pay attention.

Status of the Taxpayer

The tax return is filed depending on the status of the taxpayer itself and not on the calculated amount of top-up tax. This means that taxpayers are required to file a tax return even in the following cases:

• the taxpayer applies selected exemptions under the Act for the tax period (e.g. de minimis exemption, CbCR reporting exemption),
• the total resulting top-up tax equals zero.

Individual Filing of the Tax Return

As follows from the adopted legislation, individual taxpayers in Slovakia (either in the position of a constituent entity or a parent entity) that are members of a group file the tax return individually on their own behalf.

An exception applies to a permanent establishment of a foreign entity, for which the top-up tax return in Slovakia is filed by its founder.

• Structure of the Tax Return

Based on the published template of the tax return form, we recommend that taxpayers focus on the following areas when completing the tax return:

Area	Required Information
Relationship of the taxpayer to the group	This section contains information about the multinational or domestic group of enterprises, including identification of the ultimate parent entity
	Information is provided about the entity within the group that fulfils the reporting obligations
Application of exemptions	This section indicates the type of exemption from the Pillar II rules applied by the taxpayer.
Calculation of the top-up tax	This represents the most important section containing the top-up tax calculations, including: » the reporting currency and the total amount of top-up tax for constituent entities in Slovakia » qualified income or loss at the level of the taxpayer » total income of constituent entities » final amount and payable amount (including conversion into EUR)

Currently, the template of the notification relating to the top-up tax has not yet been published. We will continue to monitor developments in this area, as we expect the tax authorities to focus on:

• compliance with reporting obligations
• consistency of data between the notification (filed by one entity) and the tax return (filed individually by each entity)
• correct determination of the status of entities within the group

All official forms and guidance are available on the website of the Ministry of Finance of the Slovak Republic in the Financial Bulletin section. The tax return template is available via the relevant link, and the methodological guidance is available in its full wording via the respective link (available in Slovak language only).

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 for the first half of 2026.

• To Which Taxes Does the Penalty Waiver Apply?

The possibility of late payment of a tax liability or tax arrears applies to the following tax areas:

The tax amnesty APPLIES to the following taxes	The tax amnesty DOES NOT APPLY to the following taxes
VAT Corporate and Personal income tax Excise duties Motor vehicle tax Insurance tax	Tax prepayments Tax instalments Special levy on business in regulated sectors Solidarity contribution Local taxes and municipal waste change

We again emphasise that the waiver of penalties for late payment (tax amnesty) applies only to the settlement of these arrears in the period from 1 January 2026 to 30 June 2026. Tax arrears arising between 1 October and 31 December 2025 are not subject to the tax amnesty.

This legislation was adopted by Government Regulation of the Slovak Republic No. 243/2025 Coll. of 10 September 2025 on the extinction of tax arrears corresponding to an unpaid sanction related to a paid tax and on the waiver of the imposition of a penalty and the assessment of late-payment interest.

• How Will the Tax Amnesty Apply in Practice?

In the case of the tax amnesty, it is relevant when the tax arrears were paid or when the tax return determining the payable tax liability was filed. It is therefore necessary to distinguish between two different situations.

In essence, a voluntary settlement of tax arrears is introduced within a “substitute transitional period” referred to as the tax amnesty.

[1] Payment of Tax Arrears During the Tax Amnesty

Payment of tax arrears existing as of 30 September 2025, which are settled between 1 January 2026 and 30 June 2026, results in:

• a waiver of the imposition of a penalty pursuant to the Tax Code, or
• the extinction of tax arrears in the amount corresponding to the unpaid penalty or unpaid late-payment interest relating to that tax as of 30 June 2026.

[2] Settlement of Tax Arrears by Filing a Tax Return During the Tax Amnesty

The filing of a tax return for which the statutory filing deadline expired by 30 September 2025, provided that the calculated tax liability is paid between 1 January 2026 and 30 June 2026, results in:

• a waiver of the imposition of a penalty pursuant to the Tax Code, or
• a waiver of the assessment of late-payment interest relating to the tax arrears

This applies to the filing of a regular or additional tax return for which the filing deadline expired by 30 September 2025.

Particular Considerations Regarding the Government Regulation

The adopted Government Regulation of the Slovak Republic governing the tax amnesty does not provide a precise definition of how “payment” must be effective or the exact conditions under which the tax administrator will apply the tax amnesty to a taxpayer.

At the same time, the explanatory memorandum states that the condition does not apply to the settlement of arrears through the offsetting of overpayments against arrears or to the recovery of arrears through tax enforcement proceedings.

For the proper assessment of the impact of the tax amnesty on existing tax arrears, we recommend precisely identifying the period to which the tax arrears from unpaid tax or from assessed interest or penalties relate.

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 that are formally established as separate entities but are interconnected, with the primary aim of avoiding VAT registration obligations.

• Reason for Registration by the Tax Authority

If several related entities conduct business with the main objective of avoiding tax payment, the tax authority may initiate registration of a VAT group by its own decision. If the tax authority starts proceedings for group registration by official decision – individual members will not be registered separately under Section 4b of the VAT Act.

• When Will the Tax Authority Proceed with Official Registration?

If, during tax administration, inspections, or based on other findings, the tax authority determines that the conditions for VAT group registration of several entities have been met, it has the authority to:

• invite all presumed group members;
• request the designation of a group representative;
• appoint a group representative if the members fail to do so.

The tax authority requires the designation of a group representative within 8 days from the delivery of the request.

Subsequently, the tax authority invites the group representative to comment on the reasons for the intended registration within a period of at least 15 days from delivery of the request. After reviewing the response, the tax authority decides as follow:

If the group representative fails to refute or adequately respond	If the group representative successfully refutes the reasons
The tax authority proceeds with the registration of those members who meet the conditions	All assessed entities may retain their individual VAT registration numbers and continue to act as separate VAT payers
The tax authority assigns a VAT registration number to the group and appoints a representative (individual VAT numbers of the registered members cease to exist)
The group acts as a single VAT payer towards third parties	The entities continue to act independently towards third parties

The appointed group representative may file an appeal within 8 days from the delivery of the decision on group registration by official decision.

The common VAT identification number becomes valid on the day following the finality of the decision on group registration (on that date, the original VAT numbers assigned in Slovakia to the individual members cease to exist).

• Authority Responsible for Group Registration?

Under the applicable legislation, the Tax Office in Banská Bystrica is responsible for managing and processing VAT group registrations.

After official registration, the competent tax administrator becomes the tax office relevant to the seat of the group representative. This means that the Tax Office in Banská Bystrica performs the registration, but not the subsequent tax administration.

• Procedure When Additional Members Meet the Conditions

If existing or new members meet the conditions for inclusion in the VAT group – the group representative must immediately request an amendment to the group registration. The same applies if a member ceases to meet the legal conditions for group membership.

Failure to fulfil this obligation may result in a fine of up to EUR 10,000 imposed by the tax authority competent according to the seat of the group representative. When determining the amount of the fine, the tax authority considers the seriousness, duration, and consequences of the unlawful situation.

• Consequences of Registration by the Tax Authority

Following the change from individual registration to VAT group registration by official decision, new conditions apply to the members, particularly regarding transactions between them. The main consequences include:

• All members use a single VAT identification number on invoices issued to third parties;
• Transactions between group members are not subject to VAT;
• Reduced administrative burden for intra-group transactions;
• Joint liability for the fulfilment of tax obligations;
• Members may be included in tax inspections concerning another group member.

Administrative Changes for the Group Representative

files a single VAT return, control statement, and recapitulative statement for the group

maintains VAT records for the group

submits notifications, applications, and other filings on behalf of the group

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 Rate (Mileage Allowance) from 1 January 2026

The basic reimbursement amount per 1 kilometre of travel has been changed as of 1 January 2026 and replaces the previous amounts valid from 1 April 2025 to 31 December 2025 as follows:

Type of Vehicle	Previous Mileage Allowance	New Mileage Allowance
Single-track and two-wheeled vehicles and tricycles	EUR 0.085	EUR 0.090
Passenger road motor vehicles	EUR 0.296	EUR 0.313

Any employee who uses a private motor vehicle for business trips is entitled, subject to agreement with the employer, to reimbursement.

Note: The reimbursement is calculated for each commenced kilometre, and the employee is also entitled to compensation for consumed fuel.

Further information on the increase of the basic reimbursement rate is available on the website of the Ministry of Labour (available in Slovak language only).

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 only if specific tax laws do not provide for a separately determined penalty for the relevant type of tax. The new penalties for breaches will be imposed starting from 1 January 2026.

• Overview of Changes in Penalties

The minimum penalty for violations of the Tax Code is set at EUR 100.

Reason for penalty	Minimum until 31 Dec 2025	Minimum from 1 Jan 2026	Maximum until 31 Dec 2025	Maximum from 1 Jan 2026
Failure to file a tax return within the statutory deadline	EUR 30	EUR 100	EUR 16,000	EUR 30,000
Failure to file a tax return after a request from the tax authority	EUR 60	EUR 100	EUR 32,000	EUR 60,000
Failure to meet registration obligations within the statutory deadline	EUR 60	EUR 100	EUR 20,000	EUR 30,000
Failure to meet notification obligations within the statutory deadline	EUR 30	EUR 100	EUR 3,000	EUR 10,000
Failure to fulfil an obligation imposed by a decision of the tax authority	EUR 30	EUR 100	EUR 3,000	EUR 10,000
Failure to fulfil a non-monetary obligation under the Tax Code or a special regulation	EUR 30	EUR 100	EUR 3,000	EUR 10,000

The tax authority remains obliged, when determining the amount of the penalty, to take into account the seriousness, duration, and consequences of the unlawful situation, as well as the tax reliability index.

• Reduction of the Penalty

The amendment also introduces a reduction of the penalty in the form of a “discount” if the taxpayer pays the penalty within 15 days of the delivery of the decision issued in the assessment proceedings. In such a case, the tax office or customs office will reduce the penalty by one third, meaning that the taxpayer will be required to pay two thirds of the imposed penalty.

The deadline for filing an appeal against a decision imposing a penalty remains unchanged. An appeal may still be filed within 30 days from the delivery of the decision determining the amount of the penalty.

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 Calculating the Tax Base

The amendment transposes European requirements regarding the technical characteristics of vehicles into Slovak legislation. As a result, some electric vehicles lose the benefit of a zero-tax rate. The tax base is now determined for each category as follows:

Vehicle Category	Determination of Tax Base
Category M1 and L	Engine cylinder capacity in cm³ as stated in the registration certificate (Part I and Part II)
Categories M2, M3, N1, N2, N3 with body type BA or BB	Maximum technically permissible total weight in tonnes and number of axles as stated in the registration certificate. For a higher number of axles, the annual tax rate is reduced accordingly. For the correct rate, the type of suspension of the driving axle must be determined.
Category N3 with body type BC or BD	Maximum technically permissible weight of the vehicle combination in tonnes and number of axles
Categories O1 to O4	The tax base is always the individual trailer vehicle (taxation of vehicle combinations for category O4 is abolished). Annual rates have been recalculated.
Electric vehicles	The zero-tax rate applies only to categories L, M1, and N1 (for other electric vehicles, the exemption is abolished)

For determining the body type, taxpayers should follow the amended Act, which provides the following definitions for goods vehicles:

• BA – a goods vehicle of category N1, N2, or N3 designed and manufactured exclusively or mainly for the transport of goods; it may also tow a trailer.;
• BB – a box-body truck with the cab integrated into the body;
• BC – a semi-trailer tractor designed and manufactured exclusively or mainly for towing semi-trailers;

BD – a trailer tractor designed and manufactured exclusively or mainly for towing trailers other than semi-trailers; it may be equipped with a loading platform.

New Tax Rates Following the Increase of the Tax Base

The amendment also introduced changes to annual tax rates. For vehicles of categories L, M1, M2, M3, N1, N2, and N3 with body type codes BA and BB, as well as for category N3 vehicles with body type codes BC or BD, the annual tax rate stated in the relevant annexes to the Act is applied as follows:

Vehicle Age from First Registration	Tax Rate
First 36 months	Annual tax rate according to the relevant annex
37 – 72 months	Annual rate increased by 10%
73 – 108 months	Annual rate increased by 20%
109 – 144 months	Annual rate increased by 30%
145 – 180 months	Annual rate increased by 40%
From 181 months	Annual rate increased by 50%

A complete overview of annual tax rates for the relevant categories, which are subsequently increased or reduced, is provided in Annexes No. 1 to 1e of the Act (available in Slovak language only).

Hybrid Vehicles

There has also been a change regarding hybrid vehicles of categories L, M1, and N1. The annual tax rate is reduced by 50% if the following conditions are met:

• hybrid motor vehicle
• motor vehicle powered by compressed natural gas (CNG) or liquefied natural gas (LNG)
• hydrogen-powered motor vehicle

Please note that vehicles using a combination of petrol and LPG are not considered hybrid vehicles but dual-fuel vehicles. In such cases, only the age-based adjustment of the annual tax rate applies, and the 50% reduction does not apply.

Other provisions of the Act, such as the subject of the tax and basic obligations, remain unchanged and are therefore not included in this overview.

Use of Vehicles in Combined Transport

The amended Act also introduces a 50% reduction of the annual tax rate if a vehicle is used in combined transport at least 60 times during the tax period.

The use of a category N3 vehicle with body type code BC or BD, and a category O vehicle in combined transport, must be documented by confirmation from an intermodal terminal on the transport document. If the railway distance covered within Slovakia exceeds 250 km, such combined transport is counted twice for the purpose of applying the tax rate reduction.

Deadline for Filing the Tax Return and Payment of Tax

Please note that the tax return must be filed by 31 January 2026 based on the status for the year 2025. However, the deadline for filing the tax return and paying any tax liability is 2 February 2026. This deadline does not apply to vehicles that are not used for business purposes in Slovakia.