One sentence summary | January 2025

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Last month’s tax and legal news in brief.

The Financial Directorate of the Slovak Republic has specified a model of the financial transaction tax notification. Taxpayers will use it for the first time for April 2025, which is the first tax period under the law.

The Ministry of Finance has issued preliminary information on a forthcoming amendment to the Value Added Tax Act, which, with effect from 1 January 2027, plans to introduce mandatory electronic invoicing in a structured format and mandatory real-time reporting of data from issued and received invoices from domestic transactions to the financial administration in order to make the fight against tax evasion more effective. Further changes with effect from 1 January 2026 are planned in the area of VAT registration in order to eliminate evasion of the registration obligation, as well as in the area of deregistration

The updated tax calendar for 2025 is available on the Financial Administration Portal, which offers all the essential information on tax and customs obligations, including deadlines for payment of taxes and submission of control statements. Further information can be found at this link.

The Financial Administration has published electronic forms for personal income tax returns (type A and B) and corporate income tax returns, which are valid from 1 January 2025.

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