The regulation will take effect on 1 January 2026.
The Slovak Republic has gazetted a regulation under the Act on Automatic Exchange of Information on Financial Accounts for Tax Administration, implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) (2023/2226), effective 1 January 2026.
The full regulation is available in Slovak in the Collection of Laws, No. 287/2025 Coll., published on 6 November 2025.
The regulation updates Regulation No. 446/2015 Coll., which outlines the procedures for reviewing financial accounts by reporting financial institutions, and introduces additional rules for reviewing financial accounts and crypto assets in line with the Directive.
Approved by the European Council in October 2023, DAC8 is based on the OECD’s Crypto-Asset Reporting Framework (CARF) and the updated Common Reporting Standard (CRS) for the automatic exchange of financial account information.
This directive introduces new reporting and due diligence obligations for crypto-asset service providers. The European DAC8 Directive aims to increase transparency regarding crypto asset ownership, which will help combat tax avoidance and evasion more effectively. It also facilitates enhanced information exchange on cross-border rulings for high-net-worth individuals and sets penalties and compliance measures for reporting obligations.
The regulation will take effect on 1 January 2026.
Earlier, the Slovak Republic published a bill amending the Act on Automatic Exchange of Information on Financial Accounts for Tax Administration purposes in the Collection of Laws on 10 July 2025.
