Robust Transfer pricing analysis and documentation
2 new judgments from Slovak courts set standards for assessing transfer pricing.
Financial Transaction Tax (FTT)
The first taxable period for the financial transaction tax is planned for April 2025 and will affect entrepreneurs, companies, as well as foreign entities.
Tax on sweetened soft drinks (Sugar Tax)
Take a look at the amendments made to the new Sugar Tax Act.
The consolidation of public finances
Take a look at the overview of key changes that may significantly affect the business environment in Slovakia.
First judgment on transfer pricing
First comprehensive judgment on transfer pricing confirmed - application of arm’s length principle remains a challenge.
VAT Amendment: Obligation to Keep Records of Journey
From 1 January 2025, companies wishing to deduct VAT on fuel will be obliged to keep records of journeys.
Slovak VAT Act approved from 1.1.2025
We bring you the latest information of the most significant changes in the approved draft amendment to the Slovak VAT Act.
New tax on sweetened soft drinks
The act will apply to packaged soft drinks ready for consumption; concentrated substances requiring preparation; and high-caffeine soft drinks.
Changes to mineral oil excise duty
The amendment simplifies mineral oil trade and relieves entities from frequent filing of tax returns and accompanying documents.
Measures for the consolidation of public finances
Changes related to corporate income tax, VAT, and excise duties, social and health security contributions, the Act on the top-up tax, and other changes in 'Lex Consolidation".
EU TP Directive proposal
The TP Directive proposal seeks to harmonise the most important transfer pricing rules on specific transfer pricing matters.
CBAM: Carbon Border Adjustment Mechanism
The EU has adopted the Carbon Border Adjustment Mechanism to regulate the obligations of importers of certain goods.
Overview of changes - Autumn 2023
We present a summary of key legislative and tax-related measures in Slovakia such as Pillar II, BEFIT, Carbon duty (CBAM), Fuel costs, E-invoice, and more.
VAT in the Digital Age - ViDA
The proposed changes for the modernization of VAT rules also include transitions to electronic invoicing and “real-time reporting”.
Draft amendment to the VAT Act
Summary of the main areas covered by the draft amendment to the VAT Act from July 1, 2024.
Reverse-charge for import VAT
A significant change in the form of Reverse-charge on imported goods is coming from 1 July 2024.
2023 Amendments of the Income Tax Act
Summary of Income Tax Act Amendments in order of their effectiveness after January 1, 2023.
ECB base interest rate was increased
Toto zvýšenie úrokovej sadzby ECB sa automaticky premietne do vyšších sankcií za chyby v daňových priznaniach.
Charging of electric vehicles considered a supply of goods
The Court of Justice of the European Union ruled in April 2023 on a long-standing question related to the charging of electric vehicles.
Delay to introduction of e-invoicing system
In the current issue, we would like to inform you about the delay to introduction of e-invoicing system (real time invoicing).
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