Current news

The Ministry of Labour, Social Affairs and Family of the Slovak Republic has announced the following basic compensation rates effective 1 January 2026: Type of Vehicle Basic Compensation Until 31 Dec 2025 Basic Compensation From 1 Jan 2026 Motorcycles, three-wheelers,…

As of January 1, 2026, an amendment to Act No. 289/2008 Coll. on the Use of Electronic Cash Registers (ERP) comes into effect, significantly changing the rules for recording sales. If you run a business, now is the time to prepare for these new obligations.

On October 28, 2025, the Ministry of Labour, Social Affairs and Family of the Slovak Republic (MPSVR SR) announced an adjustment of per diem allowances for domestic business trips. The adjustment was made pursuant to the mechanism under Section 8 of Act No. 283/2002 Coll. on Travel Allowances, following an increase in meal price indices. The new rates apply as of December 1, 2025.

From 1 January 2025, cash receipts over €400 will no longer be sufficient as simplified invoices, meaning entrepreneurs will lose the ability to deduct VAT. For higher amounts, a regular invoice will be required.

The minimum tax, also known as a tax license, is a requirement for many businesses, which generates some lack of enthusiasm. It is an amount that legal entities must pay regardless of the amount of their profit or loss for a given period, as defined in the Income Tax Act as the Minimum Tax for Legal Entities.

Promotional merchandise may be included in tax expenditures also in the year 2018, but you need to be aware of restrictions. The limit for one promotional item is 17 EUR A promotional object does not need to be designated by…

Every person using electricity is obliged to pay end-user fees regardless of whether the person uses the services of the Radio and Television of Slovakia (RTVS). This obligation applies to households as well as employers. The obligation of entrepreneurs and…

Amendment to the amount of subsistence fees pertinent to business trips and provided meal vouchers As of June 1, 2018, amendment to the subsistence fees, prepared by the Ministry of Labour, Social Affairs and Family of the Slovak Republic, comes…

Do not make these mistakes in the year 2018! Have you submitted a notice of the taxpayer on prolongation of the period for tax return submission to the financial authority in this form? If you have done so by April…