Suggested amendments to corporate income tax, individual income tax, transfer pricing and special levies in case of companies in regulated industries has been approved by the parliament on 23rd November 2016. The amendments have not yet been published in the Collection of Laws. A governmental package of proposed amendments on tax law has been submitted to the parliament and the changes are suggested to become effective from 1st January 2017.
Related Posts
Slovak Republic announces new withholding tax rules for software payments
April 10, 2026
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
Read MoreSlovak Republic considers new VAT registration thresholds
April 09, 2026
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
Read More
Slovak Republic, Andorra negotiate first income tax treaty
April 02, 2026
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 EÅ¡tok
Read MoreSlovak Republic consults new tax treaty with Sri Lanka
March 19, 2026
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
Read MoreSlovak Republic mandates e-invoicing for B2B transactions from 2027
March 19, 2026
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
Read More
Slovak Republic consults draft legislation to implement OECD side-by-side package
January 28, 2026
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
Read More