Deadline for filing the tax returns was announced

The Slovak Government approved on 16 September 2020 the amendment to the Act on certain extraordinary measures in the financial area in connection with the spreading of a hazardous infectious human illness COVID-19 (Lex Corona). The Amendment finishes so called pandemic period to which many tax and accounting deadlines are linked to.

One of the most important deadlines is deadline for filing of the income tax return which is in accordance with Article 21 of Lex Corona set to the end of the calendar month following the end of the pandemic period. In accordance with the draft Amendment the pandemic period shall end on 30 September 2020 and the deadline for filing of the income tax returns for the tax periods with the original deadline during the pandemic period will be 2 November 2020 (31 October 2020 is a Saturday).

The Amendment should be discussed by the Slovak Parliament in the shortened legislative procedure during the current meeting. The proposed effective date is 29 September 2020. We will keep you informed about the next steps in the legislative process.