Slovak Republic: VAT registration will simplify from January 1, 2018

The Slovak Republic’s Ministry of Finance has issued Guidance No. MF/016959/2025-724, which provides updated rules for the taxation of income derived by nonresidents from computer programs (software). This guidance, effective from 1 January

The Slovak Republic’s parliament is reviewing a draft legislation that would introduce significant changes to VAT registration requirements from 1 July 2026, including higher turnover thresholds aimed at easing the burden on small

The Slovak Republic and Andorra are working toward their first bilateral income tax agreement, according to a statement from the Slovak Republic's Ministry of Foreign and European Affairs released on 31 March 2026. State Secretary Marek Eštok

The Slovak Republic has initiated public consultation for a proposed income tax treaty with Sri Lanka, with the deadline for feedback set at 31 March 2026. Once signed and ratified, this new agreement will replace the 1978 tax treaty between Sri

The Slovak Republic's Financial Administration has published detailed guidance addressing the practical implementation of mandatory electronic invoicing (eFaktura), which will require businesses to adopt the system for domestic B2B and B2G

The Slovak Republic’s Ministry of Finance (MoF) published Preliminary Information No. PI/2026/11 on 19 January 2026 concerning the preparation of draft legislation to amend Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive