{"id":9511,"date":"2026-01-21T13:34:10","date_gmt":"2026-01-21T11:34:10","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9511"},"modified":"2026-02-23T15:05:03","modified_gmt":"2026-02-23T13:05:03","slug":"nova-danova-amnestia-v-praxi","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/nova-danova-amnestia-v-praxi\/","title":{"rendered":"The New Tax Amnesty in Practice"},"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;\">As part of the recently approved <a href=\"https:\/\/www.moore-bdr.sk\/en\/konsolidacny-balicek\/\">3rd consolidation package<\/a>, a general waiver of penalties \u2013 the so-called <strong>tax amnesty<\/strong> \u2013 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 <span style=\"color: #00a0e3;\"><strong>valid only for the first half of 2026<\/strong><\/span>.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>To Which Taxes Does the Penalty Waiver Apply?<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The possibility of late payment of a tax liability or tax arrears applies to the following tax areas:<\/p>\n<table style=\"width: 100%; border-color: #333333;\" border=\"1\">\n<tbody>\n<tr style=\"border-color: #333333; background-color: #00a0e3;\">\n<td style=\"border-color: #333333;\" width=\"270\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>The tax amnesty <\/strong><span style=\"color: #000000;\"><strong>APPLIES<\/strong><\/span><strong> to the following taxes<\/strong><\/span><\/p>\n<\/td>\n<td style=\"border-color: #333333;\" width=\"305\">\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><strong>The tax amnesty <\/strong><span style=\"color: #000000;\"><strong>DOES NOT APPLY <\/strong><\/span><strong>to the following taxes<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"border-color: #333333;\">\n<td style=\"border-color: #333333;\" width=\"270\">\n<p style=\"text-align: center;\">VAT<\/p>\n<p style=\"text-align: center;\">Corporate and Personal income tax<\/p>\n<p style=\"text-align: center;\">Excise duties<\/p>\n<p style=\"text-align: center;\">Motor vehicle tax<\/p>\n<p style=\"text-align: center;\">Insurance tax<\/p>\n<\/td>\n<td style=\"border-color: #333333;\" width=\"305\">\n<p style=\"text-align: center;\">Tax prepayments<\/p>\n<p style=\"text-align: center;\">Tax instalments<\/p>\n<p style=\"text-align: center;\">Special levy on business in regulated sectors<\/p>\n<p style=\"text-align: center;\">Solidarity contribution<\/p>\n<p style=\"text-align: center;\">Local taxes and municipal waste change<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">We again emphasise that the waiver of penalties for late payment (tax amnesty) applies only to the settlement of these arrears in the period <strong>from 1 January 2026 to 30 June 2026<\/strong>. Tax arrears arising between 1 October and 31 December 2025 are not subject to the tax amnesty.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>How Will the Tax Amnesty Apply in Practice?<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">In essence, a <span style=\"color: #00a0e3;\">voluntary settlement of tax arrears<\/span> is introduced within a \u201csubstitute transitional period\u201d referred to as the tax amnesty.<\/p>\n<p style=\"text-align: justify;\"><strong>[1] Payment of Tax Arrears During the Tax Amnesty<\/strong><\/p>\n<p style=\"text-align: justify;\">Payment of tax arrears <strong>existing as of 30 September 2025<\/strong>, which are settled between 1 January 2026 and 30 June 2026, results in:<\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #00a0e3;\"><strong>a waiver of the imposition of a penalty <\/strong>pursuant to the Tax Code, or<\/span><\/li>\n<li><span style=\"color: #00a0e3;\"><strong>the extinction of tax arrears <\/strong><u>in the amount corresponding to the unpaid penalty<\/u> or unpaid late-payment interest relating to that tax as of 30 June 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>[2] Settlement of Tax Arrears by Filing a Tax Return During the Tax Amnesty<\/strong><\/p>\n<p style=\"text-align: justify;\">The filing of a tax return for which the <strong>statutory filing deadline expired by 30 September 2025<\/strong>, provided that the calculated tax liability is paid between 1 January 2026 and 30 June 2026, results in:<\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #00a0e3;\"><strong>a waiver of the imposition of a penalty <\/strong>pursuant to the Tax Code, or<\/span><\/li>\n<li><span style=\"color: #00a0e3;\"><strong>a waiver of the assessment of late-payment <\/strong>interest relating to the tax arrears<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">This applies to the filing of a regular or additional tax return for which the filing deadline expired by 30 September 2025.<\/p>\n<p style=\"text-align: justify;\"><strong>Particular Considerations Regarding the Government Regulation<\/strong><\/p>\n<p style=\"text-align: justify;\">The adopted Government Regulation of the Slovak Republic governing the tax amnesty does not provide a precise definition of how \u201cpayment\u201d must be effective or the exact conditions under which the tax administrator will apply the tax amnesty to a taxpayer.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>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.<\/em><\/span><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row 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.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(100%)*2;\n  }\n}\n<\/style><div class=\"gallery-shortcode dt-gallery-container gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 mode-grid jquery-filter dt-icon-bg-off quick-scale-img dt-css-grid-wrap enable-bg-rollover resize-by-browser-width  hover-fade loading-effect-none description-on-hover\" data-padding=\"5px\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\" data-desktop-columns-num=\"2\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"9438\" data-date=\"2025-11-17T17:06:28+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img fetchpriority=\"high\" 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%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><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=\"9440\" data-date=\"2025-11-17T17:06:33+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><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%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><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=\"9439\" data-date=\"2025-11-17T17:06:30+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><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\/11\/IMG_5027-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027-768x768.jpg 768w\" 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=\"9441\" 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class=\"wf-cell\" data-post-id=\"9442\" data-date=\"2025-11-17T17:08:02+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><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\/11\/IMG_4956-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg 768w\" 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=\"9443\" data-date=\"2025-11-17T17:08:04+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><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\/11\/IMG_4732-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732-768x768.jpg 768w\" 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><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<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-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-584469ed10e0070ad\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-584469ed10e0070ad uvc-3182 \" data-hspacer=\"line_only\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-584469ed10e0070ad h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-family:&#039;Montserrat&#039;;font-weight:700;color:#000000;\">CONTACT US<\/h2><\/div><div class=\"uvc-heading-spacer line_only\" style=\"margin-top:10px;margin-bottom:10px;height:3px;\"><span class=\"uvc-headings-line\" style=\"border-style:solid;border-bottom-width:3px;border-color:#00A0E3;width:100px;\"><\/span><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-584469ed10e0070ad .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  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-9220\"  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-69ed10e007fec\"  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-9220'  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>As part of the recently approved 3rd consolidation package, a general waiver of penalties \u2013 the so-called tax amnesty \u2013 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&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9512,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[53,9],"tags":[],"class_list":{"0":"post-9511","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-53","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>Nov\u00e1 da\u0148ov\u00e1 amnestia v praxi<\/title>\n<meta name=\"description\" content=\"S\u00fa\u010das\u0165ou posledn\u00e9ho schv\u00e1len\u00e9ho 3. konsolida\u010dn\u00e9ho bal\u00edka bolo aj gener\u00e1lne odpustenie pokuty \u2013 tzv. da\u0148ov\u00e1 amnestia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/nova-danova-amnestia-v-praxi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nov\u00e1 da\u0148ov\u00e1 amnestia v praxi\" \/>\n<meta property=\"og:description\" content=\"S\u00fa\u010das\u0165ou posledn\u00e9ho schv\u00e1len\u00e9ho 3. konsolida\u010dn\u00e9ho bal\u00edka bolo aj gener\u00e1lne odpustenie pokuty \u2013 tzv. da\u0148ov\u00e1 amnestia.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/nova-danova-amnestia-v-praxi\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-21T11:34:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-23T13:05:03+00:00\" \/>\n<meta property=\"og:image\" 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