Slovak 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:Â MoF consults DAC9, Pillar Two implementation billÂ
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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Slovak Republic: President signs law ratifying tax treaty protocol with Brazil
The President of the Slovak Republic signed the law ratifying the amending protocol to the 1986 tax treaty with Brazil on 9 May 2025. The treaty prevents double taxation and fiscal evasion on income between Slovakia and Brazil. This is the
See MoreSlovak Republic: Parliament rejects bill to limit fine deadlines for administrative offences
The Slovak Republic’s Parliament on 15 April 2025 voted against a proposed amendment to the Tax Code. The draft bill sought to introduce a deadline after which fines could no longer be imposed for specific administrative
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Slovak Republic: Parliament rejects bill to exempt healthcare providers from financial transaction tax
The Slovak Republic’s Parliament has rejected a draft bill to amend the Financial Transaction Tax (FTT) Act on 15 April 2025, which sought to exempt healthcare providers established under special healthcare legislation from FTT. Earlier, the
See MoreSlovak Republic: Parliament rejects bill to ease advance income tax rules for some taxpayersÂ
The Slovak Republic Parliament has rejected a bill that brings amendments to the Income Tax Act on 15 April 2025. This legislation grants small and medium-sized enterprises, including both individual entrepreneurs and legal entities, greater
See MoreSlovak Republic: Parliament rejects higher VAT threshold bill
The Slovak Republic Parliament rejected a bill to amend the VAT Act on 15 April 2025. The proposal aimed to raise mandatory VAT registration thresholds for businesses from EUR 50,000 and EUR 62,500 to EUR 75,000. Earlier, the Slovak Republic
See MoreSlovak Republic: Parliament rejects bills to exempt social enterprises from financial transaction tax and to lower excise duty on motor fuels
The Slovak Republic’s Parliament voted down two proposed bills seeking to amend the Financial Transaction Tax (FTT) Act and revise the Excise Duty Law on Mineral Oil on 15 April 2025. Financial Transaction Tax (FTT) Act amendment The
See MoreSlovak Republic: President approves amendments to rental housing and VAT laws
The President of the Slovak Republic has signed the bill revising the Law on State Support for Rental Housing on 15 April 2025. This legislation also introduces amendments to the Value Added Tax (VAT) Law as it applies to rental housing within
See MoreSlovak Republic: Parliament approves draft to amend financial transaction tax
The Slovak Republic Parliament has accepted a draft bill to amend the Financial Transaction Tax (FTT) Act on 15 April 2025. The latest amendment focuses on expanding exemptions for individuals and entities. The proposed amendments seek to exempt
See MoreIran, Slovak Republic sign protocol amending income tax treaty
Iran and the Slovak Republic have signed a protocol amending the 2016 Iran-Slovak Republic income tax treaty on 9 April 2025. The income tax treaty between Iran and the Slovak Republic was signed on 19 January 2016, in Tehran. This treaty aims to
See MoreSlovak Republic: Parliament rejects reopening financial transaction tax debate
The Slovak Republic’s parliamentary speaker has rejected discussion of the draft bill proposing to abolish the financial transaction tax, citing its violation of the Procedure Act rules. Earlier, the parliament passed a second amendment to the
See MoreSlovak Republic updates VAT return form template
The Slovak Republic’s Ministry of Finance presented an updated VAT return form and template on 21 March 2025. The updates align with the legislative changes to VAT law, which go into effect on 1 July 2025. Changes to VAT law will activate the
See MoreSlovak Republic limits input VAT deduction to 50% on motor vehicles and motorcycles
The Slovak Republic Ministry of Finance has announced that businesses can only claim a 50% VAT deduction on passenger vehicles, fuel, repairs, and maintenance, effective 1 July 2025. This will raise acquisition and operating costs by over
See MoreMoldova, Slovak Republic tax treaty protocol goes into effect
The protocol to amend the 2023 Moldova—Slovak Republic Income and Capital Tax Treaty will take effect on 1 May 2025. The protocol, signed on 10 September 2024, aligns the treaty with the latest international standards based on OECD/G20 BEPS
See MoreSlovak Republic considers reinstating tax exemption on capital gains on private sharesÂ
The Slovak Republic government has approved Update No. 3 of the Action Plan for the National Strategy on Research, Development, and Innovation on 3 February 2025. This update also includes tax measures and is a part of the government Resolution
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