In connection with the change in meal allowances, the amounts of meal allowances provided by the employer in the form of meal cards (tickets) or a financial contribution will also change.
If you are interested in more detailed information regarding respective changes, or assess their impact on your business, our Forvis Mazars Outsourcing team is at your disposal.
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.
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...
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...
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”)...
Forvis Mazars published for the thirteenth time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 25 CEE countries for 2025.
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