The FTT notification form is effective from 1 January 2026.
The Slovak Republic’s tax authorities have issued a new notification form for the financial transaction tax (FTT) on 28 October 2025, following the approval of Act No. 272/2025, which amends Act No. 279/2024.
Taxpayers are required to report their financial transaction tax liability monthly via an electronic standardised notification form, which serves as the official tax return. Beginning with the reporting period of January 2026, taxpayers must use the new Form T-1 (FTT Notification) form.
The updated form removes all fields related to natural persons, including personal ID numbers, dates of birth, and information about heirs.
The FTT notification form is effective from 1 January 2026.
Earlier, the Slovak Republic Parliament accepted a draft bill to amend the Financial Transaction Tax (FTT) Act on 15 April 2025.
