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.
Read Mazars' newsletter in which our experts summarized the current payroll topics and updates.
The National Council of the Slovak Republic approved several acts that also change the tax legislation. Please find below further details with respect to the most significant changes.
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...
The European Union has taken significant steps towards integrated climate and sustainability policies with the introduction of the Carbon Border Adjustment Mechanism (CBAM or “carbon duty”), which came into force in early October. What is the meaning of carbon duty and who will be affected?
On 25 October 2023, the Ministry of Finance of the Slovak Republic (hereinafter referred to as "MF SR") published an adjusted draft amendment to Act No. 222/2004 Coll. on Value Added Tax (hereinafter referred to as the "VAT Act"). Most of the proposed amendments would enter into force on 1 January 2025. The adjusted draft amendment is the result of an inter-ministerial comment procedure. A summary...
The Slovak Income Tax Act No. 595/2003 Coll. (hereinafter as "SITA”) was amended several times after 1 January 2023. Read about the most significant changes effective from 2023 and 2024 summarized below by our tax experts at Mazars.
Read the new edition of our payroll newsletter prepared by Mazars' experts.
In summer, employers may expect an increased number of vacation requests. This is why we prepared the special edition of Mazars newsletter to accommodate the frequently asked questions.
Read the new edition of our payroll newsletter prepared by Mazars' experts.
The Labour Code amendment has introduced several changes as of 01.01.2023. Read the overview in our newsletter.
At the end of 2022, the Ministry of Finance of the Slovak Republic ("MFSR") published a new Guideline No. MF/020061/2022-724 (hereinafter referred to as "Guideline") in the Financial Bulletin No. 23/2022, stipulating the content of the transfer pricing documentation. The new Guideline is now available on the MFSR’s website.
Many businesses, after filing their tax return and financial statements with the Financial Administration of the Slovak Republic (FA SR), consider all the obligations related to the previous accounting period to be completed. One of the obligations is to have the financial statements audited. Let's see if your accounting entity is subject to the audit obligation.
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