Slovak Republic consults draft legislation to implement OECD side-by-side package
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
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Slovak Republic: Parliament approves mandatory e-invoicing, e-reporting
The Slovak Republic Parliament approved a draft law on 9 December 2025, introducing measures to tackle tax evasion, close the VAT gap, and implement the EU Directive 2025/516 on VAT in the digital era (ViDA). The law establishes mandatory electronic
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Slovak Republic revises financial transaction tax law, exempts self-employed individuals
The National Council of the Slovak Republic has passed an amendment to Act No. 279/2024 Coll. on the Financial Transaction Tax (FTT), bringing several significant changes into effect on 1 January 2026. Sole traders or self-employed individuals
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Slovak Republic: Government announces tax amnesty from January 2026
The Slovak Republic government has announced a new tax amnesty program on 1 December 2025, which is set to take effect in January 2026, offering taxpayers the opportunity to settle outstanding debts without paying penalties or interest. The
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Slovak Republic: MoF issues updated model tax return for Pillar 2 supplementary domestic top-up tax
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
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Slovak Republic publishes legislation to enact DAC9, Pillar 2 administrative guidance
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
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Slovak Republic: President ratifies amending tax treaty protocol with Iran
The President of the Slovak Republic, Peter Pellegrini, signed the law ratifying the protocol to the 2016 income tax treaty with Iran. Signed on 9 April 2025, this is the first protocol to amend the treaty. The treaty between the Slovak
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Slovak Republic launches international tender for e-invoicing service provider
The Slovak Republic's financial administration announced on 7 November 2025 that it has taken a significant step toward modernising its invoice processing by launching an international public procurement for a service provider to deliver a key
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Slovak Republic gazettes regulation on DAC8 implementation
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)
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Slovak Republic: Tax authority releases new FTT notification form
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
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Slovak Republic: Government audit office to merge with the Ministry of Finance
The Slovak Republic’s President Peter Pellegrini has signed an amendment to Act No. 357/2015 Coll. on Financial Control and Audit, aimed at accelerating the disbursement of EU funds and introducing a simpler, more transparent financial control
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Slovak Republic updates transfer pricing documentation guidelines
Regfollower Desk The Slovak Republic’s Ministry of Finance has released updated guidelines on transfer pricing documentation (MF/012879/2025-724) and introduced a new 2025 corporate income tax return form, which includes a redesigned “Table I
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Slovak Republic enacts public finance consolidation measures for 2026
The 2026 public finance package introduces a sharply increased minimum corporate tax for large companies, raises VAT on high-sugar and high-sodium foods, and limits VAT deductions on motor vehicles to 50% between 2026 and 2028. Regfollower
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Slovak Republic, San Marino to negotiate tax treaty
Any resulting tax treaty will be the first of its kind between the two countries. Representatives from San Marino and the Slovak Republic announced that the two parties engaged in bilateral discussions as announced by San Marino's Minister of
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Slovak Republic: Parliament passes legislation to enact DAC9, Pillar 2 administrative guidance
DAC9 introduces new rules for sharing top-up tax information and filing obligations under the Pillar 2 GMT Directive (Directive (EU) 2022/2523). The Slovak Parliament approved a draft bill to implement Council Directive (EU) 2025/872 of 14 April
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Slovak Republic: MoF presents 2026 Draft Budgetary Plan to EU
The finance ministry submitted its Draft Budgetary Plan for 2026 to the European Commission for review as part of the EU’s annual budget coordination process. The Slovak Republic’s Ministry of Finance has announced, on 15 October 2025, that
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Slovak Republic: MoF publishes updated corporate tax return forms for 2026
The updated return forms must be used for filings with deadlines after 31 December 2025, while the 2024 forms remain for deadlines on or before that date. The Slovak Republic’s Ministry of Finance has published the updated corporate income tax
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Slovak Republic: Government presents amended VAT Law to parliament, proposes mandatory e-invoicing
The amended VAT Law is aimed at introducing mandatory electronic invoicing and online data reporting to tax authorities, which goes into effect from January 2027. The Slovak Republic’s government has submitted the amended Value Added Tax
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