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
See MoreSlovak 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
See MoreSlovak 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
See MoreSlovak Republic: MoF launches six-month tax amnesty period
The Finance Ministry unveils a six-month tax amnesty, excluding arrears settled before 2026. The Slovak Republic’s Ministry of Finance has outlined key dates for taxpayers planning to take advantage of the government’s “tax amnesty”
See MoreSlovak Republic: Parliament approves third consolidation package of tax reforms, includes higher corporate taxes
Key tax changes include higher corporate and investment taxes, along with increased consumption taxes, including higher VAT on specific food products, and increased tax on online gaming. The Slovak Republic’s National Council gave its approval
See MoreSlovak Republic: Government approves mandatory e-invoicing, corporate tax relief for select investment projects
Slovak Republic approved mandatory e-invoicing from 2027 and cashless payments, and granted corporate tax relief for two investment projects. The Slovak Republic’s government has approved a draft bill amending the Value Added Tax Act and
See MoreSlovak Republic: Parliament approves amending protocol to tax treaty with Iran
The Slovak Republic and Iran signed a protocol amending the 2016 Iran-Slovak Republic income tax treaty on 9 April 2025. The Slovak Republic’s parliament gave its approval to a protocol amending the 2016 income tax treaty with Iran on 16
See MoreSlovak Republic: MoF unveils 2026 public finance, tax reform measures
The key tax changes are in the corporate and investment sectors, which face higher taxes: the top corporate license fee rises to EUR 11,520, and the special levy jumps to 15%. Consumption taxes increase, with VAT on sugary/salty foods at 23% and
See MoreSlovak Republic plans digital services tax
The DST aims to generate EUR 30–100 million in revenue by taxing large multinational digital platforms and cloud services operating in the country, including Meta, Google, TikTok, Amazon, Netflix, and Microsoft. Slovak Republic’s State
See MoreSlovak Republic: MoF consults on introducing mandatory e-invoicing
The deadline for sending feedback is 19 August 2025. The Slovak Republic’s Ministry of Finance is consulting on a Draft Law No. LP/2025/396 on 30 July 2025, to amend the Value Added Tax Act and related laws, aimed at introducing mandatory
See MoreSlovak Republic adopts DAC8 law
The bill will take effect on 1 January 2026. The Slovak Republic has 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. This
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Slovak Republic: Parliament rejects proposal to cut VAT rate
The bill aimed to cut VAT from 23% to 20%. The Slovak Republic parliament has turned down several bills, including measures to reduce VAT rates. The bill proposed lowering the standard VAT rate from 23% to 20%. This means the planned change,
See MoreSlovak Republic: President signs DAC8, excise duty, and tax rate amendments
The President signs DAC8 bill, streamlines excise registration, standardises CNG/LNG tax, adjusts product tax rates, and cuts VAT on select goods. The Slovak Republic’s President has signed a bill amending the Act on Automatic Exchange of
See MoreSlovak Republic consults financial transactions tax exemption for foreign entities, entrepreneurs
The draft bill exempts foreign subsidiaries/branches with prior taxable income under EUR 100,000 and individual entrepreneurs from the financial transactions tax. The Slovak Republic’s Ministry of Finance is consulting on a draft bill to narrow
See MoreSlovak Republic: MoF consults DAC9, Pillar Two implementation bill
DAC9 introduces new rules for sharing top-up tax information and filing obligations under the Pillar Two GMT Directive (Directive (EU) 2022/2523). The Slovak Republic's Ministry of Finance has opened a public consultation on a draft bill to
See MoreSlovak Republic: Parliament passes DAC8 crypto-asset reporting bill
The Slovak Parliament approved a bill to implement DAC8, introducing new reporting and due diligence rules for crypto-asset service providers. The Slovak Republic’s Parliament approved the draft bill to implement Council Directive (EU)
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