Current and practical articles on accounting, taxes, VAT, payroll, and the obligations of entrepreneurs in Slovakia. Legislative and administrative changes, electronic invoicing, and topics that affect the everyday operations of companies and employers are closely monitored.
There are only a few months left until 1 January 2027, and eInvoice has already moved from the “someday it will come” category to the “it’s time to choose a solution” category. During 2026, the Financial Administration launched preparatory services, enabled the selection of a digital mailbox provider, and in August announced a series of September...
From 1st July 2026, new rules for social insurance of self-employed persons (SZČO) began to fully apply. In discussions, the abbreviation “micro-contribution 131,34 €” is often used, but the amount itself without context can be misleading. Not every self-employed person will start paying 131,34 €, and not every self-employed person who runs a...
As of 7 June 2026, Act No. 76/2026 Coll. on Equal Pay for Men and Women for the Same Work or Work of Equal Value is in force. For the employer, this is not just a new sentence to add to the work regulations. The purpose of the change is to ensure that remuneration is based on objective, gender‑neutral criteria...
From 1 May 2026, sellers who are required to record sales through eKasa have an additional practical obligation: for any sale exceeding €1, customers must be offered the option of cashless payment, unless a statutory exception applies. The good news is that the law does not say that “everyone must have a payment terminal”.
A company car has always been a combination of mobility, costs, and record-keeping. As of 1 January 2026, VAT payers face a new decision: for selected passenger vehicles also used for private purposes, a flat-rate VAT deduction of 50% applies. A full 100% deduction remains possible, but for a vehicle used exclusively for business it is linked to...
In accounting, March is the time when the “once a year” meets what has been happening every month. If documents have been processed on an ongoing basis, the tax return is the final step. If receipts, invoices, bank statements and contracts have been piling up in a box, 31 March can come unpleasantly fast.
As of 1 January 2026, the minimum monthly wage in Slovakia is €915 and the minimum hourly wage is €5.259. For the employer, this is not just a figure to be entered into payroll software. The change is reflected in payroll costs, selected wage supplements, internal budgets and, for some positions, also in the review of minimum wage entitlements...
The year 2026 brought one fundamental change to the financial transaction tax: if operating as a sole trader (natural person – entrepreneur), from 1 January you are no longer a taxpayer of this tax. If doing business through a limited liability company or another legal entity, the tax may still apply. At first glance, this seems like a simple...