The tax return form must be filed electronically within 15 months of the end of the tax period, extended to 18 months for the first transitional year, with payment due on the last day of the filing deadline month.
The Slovak Republic’s Ministry of Finance has issued Notification No. MF/15676/2025-724, introducing a model tax return form for the additional (supplementary) domestic top-up tax, in accordance with the Pillar 2 QDMTT framework.
The new template and instructions for filing the equalisation tax return have been released, in line with Act No. 507/2023 Coll. This law aims to ensure a minimum level of taxation for multinational enterprise groups and large domestic groups.
Additionally, the Ministry has released Notification No. MF/15677/2025-724, providing instructions for completing the tax return form for the additional domestic top-up tax, which is incorporated within the Notification.
The issued tax return form, along with detailed instructions, provides a standardised approach for taxpayers to complete their filings correctly. Both the form and the guidance are now officially part of the announcement and must be used for tax periods starting on or after 31 December 2023.
The tax return form must be filed electronically within 15 months of the end of the tax period, extended to 18 months for the first transitional year, with payment due on the last day of the filing deadline month.
Earlier, the Slovak Republic published Law No. 291/2025 on 21 October 2025 in the Official Gazette on 10 November 2025, implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 introduces rules that allow the central filing of the Top-up tax information return by an ultimate parent entity or a designated filing entity within a multinational enterprise (MNE) group.
