Payroll alert: Meal allowances from 1.12.2026
On 28 October 2026, the Notice of the Ministry of Labour and Social Affairs No. 255/2026 Coll. on meal allowance amounts was published.
On 28 October 2026, the Notice of the Ministry of Labour and Social Affairs No. 255/2026 Coll. on meal allowance amounts was published.
With less than four months remaining until the launch of mandatory domestic e-invoicing in Slovakia, businesses should assess whether their existing accounting and ERP systems are ready for the new requirements. The new regime will introduce structured electronic invoices, real-time reporting and the use of certified delivery service providers, commonly referred to as "digital postmen". In this Q&A,...
This is an April 2026 update of our newsletter on electronic invoicing in Slovakia. It reflects the latest legislative developments and outlines what domestic VAT payers can expect from 2026 and the mandatory rollout in 2027. Read the updated version below to understand the key changes and next steps in your tax agenda.
Since 1 January 2026, the rules for the VAT deduction for passenger motor vehicles that are also used for purposes other than business are changing. This is one of the measures of the third consolidation package approved by the representatives of the Government of the Slovak Republic on 24 September 2025. As a result of this new consolidation measure, the Act No. 222/2004 Coll. on Value Added Tax,...
The Council Directive (EU) 2022/2523 of 15 December 2022 sets out rules for ensuring a minimum global level of taxation for large multinational enterprise groups and large domestic groups operating within the EU (“Directive”), also known as Pillar 2. This Directive was transposed into Slovak legislation through the adopted Act No. 507/2023 Coll. on the Top-up Tax to ensure a minimum level of taxation...
On 28 October 2025, the Notice of the Ministry of Labour and Social Affairs No. 280/2025 Coll. on meal allowance amounts was published.
Effective from 1 January 2027, Slovakia will introduce an obligation for domestic VAT payers to issue and receive invoices in a prescribed electronic format (“e-invoice”). Furthermore, an obligation to electronically report data on domestic supplies of goods and services to the Financial Administration will be introduced. In this context, a draft amendment to the Slovak Value Added Tax Act (“VAT Act”)...
Representatives of the Government of the Slovak Republic approved the third consolidation package on 24 September 2025. As a result of the approved new consolidation measures several acts have been changed, with the most significant changes relating to the Slovak Income Tax Act No. 595/2003 Coll. (hereinafter “SITA”), the Act No. 222/2004 Coll. on Value Added Tax (hereinafter “VAT Act”) and the Act...
The third consolidation package was approved on September 24, 2025. The changes set to take effect from January 1, 2026, approved by the Ministry of Finance of the Slovak Republic, will impact several areas aimed at restoring public finances and generating savings for the state. Below is an overview of the affected areas in payroll and HR administration.
In the summer edition of our payroll newsletter, we are summarising the information relevant for the approaching summer and holiday season.
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.
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.
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.
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.
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.
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.
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.
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.
Read about current payroll topics in the latest edition of the Forvis Mazars newsletter.
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.
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