{"id":8752,"date":"2025-05-29T17:14:54","date_gmt":"2025-05-29T15:14:54","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=8752"},"modified":"2025-05-29T17:14:54","modified_gmt":"2025-05-29T15:14:54","slug":"slovak-bank-transaction-tax","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/slovak-bank-transaction-tax\/","title":{"rendered":"SLOVAK BANK TRANSACTION TAX"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\">The Financial Transaction Tax Act has come into force in Slovakia, which introduces the application of a bank transaction tax to all business entities in Slovakia. The new <strong>tax will be levied for the first time in the<\/strong> <strong>tax period starting in April 2025<\/strong>. In this respect, we are providing you with the following summary about the tax and the requirements in which the tax is relevant for a foreign business entity.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><u>Subject of financial transaction tax<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Generally, the Slovak Financial Transaction Tax Act (FTTA) stipulates that tax is focused solely on the financial transactions performed by the taxpayer via its bank accounts kept in commercial banks. In this respect, <strong>the subject of tax is exclusively considered in the following situation:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>cash withdrawal through ATM<\/strong><\/li>\n<li><strong>bank account transfer to another account (so-called basic payment)<\/strong><\/li>\n<li><strong>use of a bank card <\/strong><\/li>\n<li><strong>situation when a third party pays on behalf of the taxpayer for its activity in Slovakia and third party reinvoice him expenses for payment<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Please note that the financial transaction tax may arose in any situation where the taxpayer pay for its liabilities towards the business partners, employees, suppliers, contract penalties or sanctions, repayment of interest, loans or the provision of funds in the form of investments. Last but not least, using an ATM card at least once a year is also considered a taxable financial transaction. in this case, it is not the payment operation that is taxed, but the payment instrument itself.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><u>Taxable persons<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">FTTA also provided a definition of taxpayer and situation or requirement when the criteria of such definition are met. In this respect, the taxpayer is defined as <strong>self-employer, business entity or branch of foreign business entity if they:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>are a client of payment service provider (bank client)<\/strong><\/li>\n<li><strong>have a registered office or place of business in Slovakia<\/strong><\/li>\n<li><strong>have a bank account in a commercial bank in Slovakia<\/strong><\/li>\n<li><strong>carry out business in Slovakia<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Moreover, new legislation strictly stipulates that taxpayer in the position of person who is obliged to pay tax directly is also a business entity, if<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>has a bank account in a commercial bank abroad<\/strong><\/li>\n<li><strong>performed payment via another non-transaction bank account<\/strong><\/li>\n<li><strong>third party pays liabilities on behalf of him<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Since foreign persons may not have bank accounts established in domestic commercial banks or a registered office or place of business in Slovakia and, consequently, it is difficult to determine the performance of activities \u2013 the Ministry of Finance of the Slovak Republic has issued methodological guideline for a detailed assessment and interpretation of the definition of performance of activities in the country.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><em>Assessment of performance of activity in Slovakia by foreign business entity<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The Slovak Ministry of Finance stipulates the details to assess how is the taxpayer\u00b4s activity carried out in Slovakia and provide deeper explanation to comply with definition criteria for purposes of bank transaction tax:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a) carried out in whole or in part through a permanent place or facility for the performance of activities located in the country, in particular the place from which the taxpayer&#8217;s activity is organised, a branch, office, workshop, workplace, place of sale, technical facility, place of exploration and extraction of natural resources or a permanent place of provision of services to the taxpayer or persons working for him. A place or facility for the performance of activities is considered permanent if it is used consistently or repeatedly for the majority of the monthly tax period for the performance of the activity. A construction site, place of implementation of construction projects and assembly projects is considered to be the place of performance of the activity. An activity carried out in the country is also an activity carried out by the taxpayer through a person who acts on behalf of the taxpayer and consistently or repeatedly for the majority of the monthly tax period negotiates or concludes contracts on his behalf on the basis of a power of attorney. A person acts on behalf of a taxpayer if he acts on the taxpayer&#8217;s instructions, while the taxpayer controls the results of his activities and bears the business risk for them.<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #00a0e3;\"><em>Example: a place or facility available, in whole or in part, for the performance of a continuous or repeated activity likewise workshop, branch, sale place etc.<\/em><\/span><\/p>\n<ul>\n<li>b)\u00a0 domestically located platform, which is software, including a website or part thereof and applications, including mobile applications, which is accessible to the taxpayer&#8217;s customers and which enables the taxpayer to perform, directly or indirectly, an activity for the benefit of these customers and also includes all procedures for collecting and paying remuneration in connection with the activity. In order to meet the condition of performing an activity in the country, it is not sufficient that the goods and services on the platform are offered to Slovak customers; the location of the platform in the country is necessary.<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #00a0e3;\"><em>Example: foreign business entity with domain including \u201cSK\u201d prefix.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>c) an online marketplace located in the country, which is a service that, using software, including a website, part of a website or an application, including a mobile application, allows customers to conclude contracts remotely with a taxpayer. In order to meet the condition of carrying out activities in the country, it is not sufficient that the goods and services on the online marketplace are offered to Slovak customers; the location of the online marketplace in the country is necessary.<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #00a0e3;\"><em>Example: foreign business entity with domain including \u201cSK\u201d prefix.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>d) insurance risk related to this activity located in the country, if (1) the insured real estate, its parts, accessories, including the things located therein, except for goods in commercial transport, are located in the country and through which the taxpayer carries out this activity, (2) the insurance applies to any means of transport that is or is to be registered in the relevant register kept in the country.<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #00a0e3;\"><em>Example: buildings located or insured in Slovakia (in Slovakia may be insured solely building located within the territory of Slovakia).<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>e) The storage of a taxpayer&#8217;s stocks in the country without any other related activity of the taxpayer does not constitute an activity of the taxpayer in the country. The condition of carrying out the activity of the taxpayer in the country is met if the supply or display of these goods and services in the country through a permanent place or facility for carrying out the activity is continuous or repeated for the majority of the monthly tax period.<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #00a0e3;\"><em>Example: foreign entity transfers goods from abroad to a warehouse located in Slovakia (transfer according to VAT) and subsequently sells these goods to Slovak customers.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">Therefore, for the purposes of assessing the performance of activities in the country by foreign persons, it is important to assess the above-mentioned characteristics, as the fulfilment of at least one of the characteristics conditions the consideration of the foreign person as a taxpayer.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><em>Additional monitoring requirement to bank transaction tax<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">In addition to the above, it is necessary to monitor &#8211; if the characteristics for fulfilling the significance of carrying out activities in the country are not met, other conditions set out in the methodological guidelines, which are:<\/p>\n<ol style=\"text-align: justify;\">\n<li>If the taxpayer does not have a registered office, location, or payment account in the country \u2013 only those transactions related to his\/her activities in the country are subject to taxation<\/li>\n<li>If the taxpayer does not have a registered office or location in the country but has a payment account \u2013 transactions carried out on an account in the country are subject to taxation<\/li>\n<li>If the transaction was not related to activities in the country at the time of payment, but this activity was subsequently related to activities in the country \u2013 the transaction is subject to taxation in the period when the activity was carried out in the country<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><u>Bank transaction tax deduction<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The taxpayer to whom costs are recharged \u2013 another person pays for his obligations (costs) related to his activities carried out in Slovakia <strong>is solely entitled to reduce<\/strong> the calculated bank transaction tax by:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>bank transaction tax collected by transaction tax payer (tax levied by its own bank)<\/strong><\/li>\n<li><strong>bank transaction tax paid by another person who recharged the cost on to the taxpayer <\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>Bank transaction tax deduction is not allowed in cases of bank account transfer or cash withdrawal \u2013the deduction is solely applicable to recharged costs.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">If the costs related to the execution of a financial transaction that relates to such an activity of a taxpayer carried out in the country are charged to several taxpayers, they shall claim the amount of tax under the first sentence in the proportion in which these costs were charged to them.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><u>Bank Transaction Tax settlement<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The taxpayer who performs taxable financial transaction that fall under the FTTA regulations is <strong>obliged to submit a specific Tax Notification<\/strong> towards the Slovak Tax Authority. The process of payment and submitting of the Notification is divided by the following:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td width=\"132\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>Obligatory person<\/strong><\/span><\/p>\n<\/td>\n<td width=\"227\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>Slovak bank <\/strong><\/span><\/p>\n<\/td>\n<td width=\"246\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>The taxpayer itself<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">Submission of the Notification<\/td>\n<td width=\"227\">If taxpayer <u>performs solely<\/u> bank account transfer or cash withdrawal or pay by bank card<\/td>\n<td width=\"246\">If taxpayer <u>performs in addition<\/u> to bank account transfer, cash withdrawal or use a bank card <u>also<\/u> other payment operations likewise recharge of costs<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">Payment the tax<\/td>\n<td width=\"227\">Tax is paid directly by bank<\/td>\n<td width=\"246\">Tax payment is divided between bank and taxpayer as follows:<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>tax for bank account transfer, cash withdrawal or use of bank card by bank<\/strong><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>tax for recharged costs by taxpayer<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"132\">Way of submission<\/td>\n<td width=\"227\">Electronically<\/td>\n<td width=\"246\">Electronically<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">No taxable transaction<\/td>\n<td width=\"227\">Tax Notification is not required to submit<\/td>\n<td width=\"246\">Tax Notification is not required to submit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">The Notification is considered as the official tax return under the Slovak Tax Administration Act.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><u>Payment requirements<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The bank transaction tax should be paid as any taxes valid in Slovakia to a specific bank account of the Slovak Finance Directorate. The tax payment is broken down by tax subject and depends on the tax period of the specific tax subject. Below we provide an overview of the payment of tax liability:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td width=\"208\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>Subject of tax<\/strong><\/span><\/p>\n<\/td>\n<td width=\"189\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>Periodicity<\/strong><\/span><\/p>\n<\/td>\n<td width=\"208\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>Deadline<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Bank account transfer<\/td>\n<td rowspan=\"3\" width=\"189\">Monthly<\/td>\n<td rowspan=\"3\" width=\"208\">By the end of the calendar month following the tax period<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Cash withdrawal<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Recharged costs<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Use of bank card<\/td>\n<td width=\"189\">Annual<\/td>\n<td width=\"208\">By the end of the calendar year following the tax period<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">The payment should be paid to the taxpayer&#8217;s personal bank account designated by the Slovak Tax Authority. However, the payment should include specific marking with the payment code no. 501403.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><u>Evidence of return and data<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The FTTA required to archive all information required by the bank transaction tax for purposes of potential tax inspection. The data are archived by:<\/p>\n<ul>\n<li style=\"text-align: justify;\">tax period with data on account number, amount of financial transaction, tax base, tax rate, amount and date of first use of payment card<\/li>\n<li style=\"text-align: justify;\">keep records until the expiry of the right to levy tax according to the tax code (<strong>5 calendar years<\/strong>)<\/li>\n<li style=\"text-align: justify;\">submit records upon request only electronically<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd 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10.10.52 (2)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8714\" data-date=\"2025-05-23T10:54:39+00:00\" data-name=\"WhatsApp Image 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sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8713\" data-date=\"2025-05-23T10:54:34+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1391\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" 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style=\"font-weight:normal;\"><strong>Do not hesitate to contact us via the contact form.<\/strong><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-8826\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-69ecf50c7fc91\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-8826'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The Financial Transaction Tax Act has come into force in Slovakia, which introduces the application of a bank transaction tax to all business entities in Slovakia. The new tax will be levied for the first time in the tax period starting in April 2025. In this respect, we are providing you with the following summary&hellip;<\/p>\n","protected":false},"author":1,"featured_media":8497,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50,9],"tags":[],"class_list":{"0":"post-8752","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-50","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SLOVAK BANK TRANSACTION TAX<\/title>\n<meta name=\"description\" content=\"The Financial Transaction Tax Act has come into force in Slovakia, which introduces the application of a bank transaction tax to all business entities in Slovakia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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