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Newsletters

Forvis Mazars produces various newsletters covering all areas of business which are available to download from here. We hope you find them resourceful.
31 Oct 2025

Tax alert: Pillar 2 – Top-up Tax Act

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...

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22 Oct 2025

Tax alert: E-invoicing in Slovakia from 1.1.2027

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”)...

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22 Oct 2025

Tax alert: Consolidation 2026 - Tax implications

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...

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21 Oct 2025

Payroll alert: Consolidation 2026

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.

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16 Oct 2025

Tax alert: Changes in VAT deduction for vehicles

Representatives of the Government of the Slovak Republic approved the third consolidation package of measures to consolidate public finances on 24 September 2025. One of the approved new consolidation measures is also the limitation of VAT deduction for motor vehicles that are also used for purposes other than business. As a result of this new consolidation measure, the Act No. 222/2004 Coll. on Value...

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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.

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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.

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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.

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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.

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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.

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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.

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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...

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Events

Discover the overview of our upcoming events or webinars along with their recordings for easy access to expert information.

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