The Slovak Ministry of Finance has issued a series of notifications covering updated individual and corporate tax return forms, filing confirmation templates, completion instructions, and employment income tax procedures for tax years ending on or after 31 December 2026, with the changes applying to filings and related procedures in 2027.
The Slovak Republic’s Ministry of Finance has issued a series of notifications on tax return forms and related instructions applicable to tax years ending on or after 31 December 2026, for filings due in 2027.
Notification No. MF/014310/2026-721
- Type A (DPFOA): For individuals whose only income is from employment. The 2025 form pattern (MF/012185/2025-721) remains unchanged and continues to apply.
- Type B (DPFOB): For individuals receiving income from business or trade licenses, self-employment, rent, capital gains, or mixed sources. An updated form pattern (MF/014308/2026-721) has been issued under Annex No. 1.
- Corporate (DPPO): For companies and other legal entities. An updated form pattern (MF/014309/2026-721) has been issued under Annex No. 2.
These form patterns are designated for tax returns where the final day of the filing deadline falls after 31 December 2026. For tax filing deadlines occurring on or before 31 December 2026, the previous patterns (MF/012186/2025-721 for Type B and MF/012187/2025-721 for Corporate) continue to apply.
Notification No. MF/014311/2026-721
The Ministry of Finance has established recommended sample templates for confirmation slips serving as proof of filing income tax returns.
- Legal basis: The notice was issued under § 13(4) of Act No. 563/2009 Coll. on Tax Administration (Tax Code) to ensure a uniform procedure for taxpayers submitting paper tax returns.
- Returns covered: The templates apply to Personal Income Tax Type A, Personal Income Tax Type B, and Corporate Income Tax returns.
- Sample templates: The recommended confirmation forms are included as an annex to the notice.
The standardised slips provide taxpayers with confirmation of submission but do not prescribe specific physical handling procedures, such as counter-stamping or the number of pages.
Notification No. MF/014312/2026-721
Notice No. MF/014312/2026-721 establishes official instructions to ensure consistent completion of tax returns in accordance with applicable legislation. The notice provides detailed, line-by-line guidance for completing the 2026 Personal Income Tax Type A, Personal Income Tax Type B, and Corporate Income Tax returns, with the instructions incorporated directly into the notice as an integral part of the publication.
Notification No. MF/014307/2026-721
These documents introduce official Slovak Ministry of Finance tax templates and operational instructions for managing employment income tax. Notification No. MF/014307/2026-721 establishes standardised forms for the 2026 annual employee tax settlement, the 2026 employer annual settlement report, and the 2027 monthly tax advance return. Additionally, the official instructions require employers to submit monthly returns by the end of the following month to report gross wages, tax advances, and employee tax bonuses, while outlining quarterly refund request procedures for instances where paid tax bonuses exceed withheld advances.
