Newsletters

Forvis Mazars produces various newsletters covering all areas of business which are available to download from here. We hope you find them resourceful.

23 June 2025

Payroll alert: Summer edition 2025

In the summer edition of our payroll newsletter, we are summarising the information relevant for the approaching summer and holiday season.

16 May 2025

Financial transactions tax - May 2025 update

A financial transactions tax (“transaction tax”) applies in Slovakia from April 2025. We have summarised the main information regarding the impact of this tax on the businesses tax in the April Tax Alert. Read below about the new evolvement as of May 2025.

27 April 2025

Tax alert: Financial transactions tax in Slovakia

A financial transactions tax (“transaction tax”) applies in Slovakia from April 2025. We have summarised below the main information regarding the impact of this transaction tax.

VAT limit on mixed-use vehicles from 1.7.2025

The Slovak Republic has asked the Commission for an authorization to limit the right to deduct the input VAT to 50% on the purchase, lease, intracommunity acquisition and import of M1 motor vehicles and L1e and L3e motorcycles, as well as on the purchase of related services, spare parts, accessories and fuel, if the vehicles and motorcycles are also used for non-business purposes.

Payroll alert: Meal allowances from 1 April 2025

On 27 February 2025, the Notice of the Ministry of Labour and Social Affairs No. 39/2025 Coll. on meal allowance amounts was published. Read the Forvis Mazars' newsletter about changes in meals for employees effective from 1 April 2025.

Payroll alert: Payroll changes in 2025

Let us inform you about the payroll changes valid as of 1 January 2025. We will take a closer look at the new amounts of wages, bonuses, tax bonuses, contribution to the child's sports activities and other news.

Travel allowances changes from 1.1.2025

Act No. 297/2024 Coll., which amends Act No. 283/2002 Coll. on travel allowances was published in the Collection of Laws. In particular, the amendment regulates the proof and reimbursement of expenses for fuel consumed or rules for electric vehicles.

Payroll alert: Consolidation package and payroll

In this edition of the Forvis Mazars payroll newsletter, you can read more about the changes resulting from the consolidation package in terms of payroll processing from 1 January 2025.

Tax alert: Approved consolidation measures

Referring to the goal of improving public finances and decreasing deficit of the state budget, the National Council of the Slovak Republic has approved measures for the consolidation on 3 October 2024. In our previous Tax alert “Consolidation 2025” we informed you about the proposed changes, whereas below you could find the overview of the most significant changes which were finally approved.

Payroll alert: Overview of news and changes 9/2024

Read about current payroll topics in the latest edition of the Forvis Mazars newsletter.

Tax alert: Amendment to the Value Added Tax Act

On 24 April, 2024, the National Council of the Slovak Republic approved an amendment to Act No. 222/2004 Coll. on Value Added Tax (“VAT Act”). Our team of tax experts at Forvis Mazars summarized main changes included in the approved amendment to the VAT Act, effective from 1 January 2025, 1 July 2025, and 1 January 2026.

Payroll alert: January 2024 news overview

Read Mazars' newsletter in which our experts summarized the current payroll topics and updates.

Tax alert: Lex consolidation and other amendments

The National Council of the Slovak Republic approved several acts that also change the tax legislation. Please find below further details with respect to the most significant changes.

Tax alert: ViDA – VAT in the digital age

The value added tax ("VAT") regime is one of the most significant sources of income within the member states of the European Union and an important source of funding for the EU budget. The aim of the European Commission ("EC") is to increase the effectiveness of VAT collection, which resulted in the proposal of a legislative package for VAT in the digital age (hereinafter referred to as "ViDA") in...

Carbon duty: A new obligation for importers

The European Union has taken significant steps towards integrated climate and sustainability policies with the introduction of the Carbon Border Adjustment Mechanism (CBAM or “carbon duty”), which came into force in early October. What is the meaning of carbon duty and who will be affected?

Tax alert: Draft amendment to the VAT Act

On 25 October 2023, the Ministry of Finance of the Slovak Republic (hereinafter referred to as "MF SR") published an adjusted draft amendment to Act No. 222/2004 Coll. on Value Added Tax (hereinafter referred to as the "VAT Act"). Most of the proposed amendments would enter into force on 1 January 2025. The adjusted draft amendment is the result of an inter-ministerial comment procedure. A summary...