2026 Tax Return for the year 2025: deadline, extension and checklist for the self-employed and limited liability companies (s.r.o.)
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.
For the 2025 tax period, the standard deadline for filing a tax return and paying the tax is 31 March 2026. If the conditions are met, the deadline can be extended by submitting a notification. However, a deferral is not a “cancellation” of the obligation – it is only a postponement of the deadline, which must be done correctly and on time.
Basic deadline: 31 March 2026
The Financial Administration states that the personal income tax return for 2025 must be filed by 31 March 2026. The tax is generally payable by the same deadline. For legal entities with a calendar year, March is likewise a key period for filing the tax return and preparing the financial statements.
Submitting the tax return electronically on the last day does not mean it is a good idea to leave the processing to the last evening. During the review, the accountant may discover a missing invoice, a discrepancy in the bank account, an unclear contract, an unpaid receivable, or the need to supplement the asset records.
Who handles type A and who handles type B
For individuals, it is important to distinguish the type of tax return. Type A is intended for taxpayers who had only income from dependent activity (employment). Self-employed persons who had income from business or other self-employment generally file a Type B tax return.
For individuals, the obligation to file a tax return also depends on the amount of taxable income and other circumstances. For the 2025 tax return, the threshold is €2,876.90; filing may also be mandatory in other situations specified by law, for example when reporting a tax loss.
IMPORTANT: If combining a trade license with employment, rental income, foreign income, or other types of income, do not rely on a simple rule found on the internet. The combination of incomes changes the way the tax return must be completed.
S.R.O.: The tax return is only one part of the annual closing
For a limited liability company, the tax return is based on double-entry bookkeeping and the prepared financial statements. Before filing, accounts, inventory, receivables, liabilities, assets, accruals, and other year-end closing operations are therefore checked. The company should be able to explain not only the tax amount, but also how the profit or loss and the tax base were generated.
For the 2025 tax period, different corporate income tax rates apply depending on the amount of taxable income (revenues). The specific rate is therefore determined by the company’s situation; it should not be estimated based on the previous year.
Postponing the tax return: what can be done
If more time is needed, and the statutory conditions are met, it is possible to notify the tax authority of an extension of the deadline. The notification must be submitted no later than by the original deadline, that is, by 31 March 2026. As a rule, the deadline may be extended by a maximum of three full calendar months. If taxable income from foreign sources is part of the income, the law allows, subject to conditions being met, an extension of up to six full calendar months.
The new deadline is also the due date for paying the tax. The deferral can therefore help both with the time needed to process the documents and with cash flow, but only if the notification is submitted correctly and on time.
Checklist of documents for self-employed persons
- issued and received invoices for 2025;
- bank statements and an overview of cash transactions;
- documents related to assets, car, business trips, and other tax-deductible expenses;
- an overview of social and health insurance contributions paid;
- confirmations and documents for other types of income, if any;
- information on receivables and liabilities as of year-end;
- documents for applied tax benefits, if relevant.
Checklist of documents for a limited liability company (s.r.o.)
- complete accounting documents and bank statements;
- cash register balance, receivables and liabilities;
- records of fixed assets and depreciation;
- contracts for loans, leases, borrowings and significant transactions;
- payroll documents and balances towards employees and institutions;
- inventory documentation and reconciliation of significant accounts;
- documents for tax-specific items and transactions with related parties, if applicable to the companies.
Three mistakes that repeat every March
1. Postponement is handled only after the deadline
The notice of extension of the deadline must be submitted by 31 March 2026. If this is missed, the postponement does not become an automatic emergency brake.
2. Documents are sent without context
The PDF document alone is often not enough. The accountant needs to know what was purchased, for what purpose, to which project or car the expense relates, and whether it was private or business-related.
3. The company confuses the tax return with the financial statements
For a limited liability company, the tax return is the result of the year-end closing process. If the accounting is not closed and checked, simply “filling in the form” will not solve the problem.
When it pays off to file a tax return early and when to use a deferral
Earlier filing makes sense if the accounting is closed, all documents are complete, and there is no need to wait for foreign or other late documents. A deferral is useful if there is an objective need for more time to complete the processing. However, it should not serve as a way to postpone collecting documents by three months.
If the tax return is being deferred because of cash flow, it is important to remember that the tax is only shifted to the new deadline, not eliminated. It is therefore advisable to create a reserve and work with an estimated tax amount. For a limited liability company, it is helpful to know, after the preliminary closing, what approximate result to expect so that the July or September due date does not come as a surprise.
How we can help with this
We can provide ongoing management of single-entry or double-entry bookkeeping and, depending on the service ordered, also one-time preparation of financial statements and tax returns. On the website, prices for tax returns for individuals, entrepreneurs, and legal entities are listed separately, so it is easy to choose according to the specific situation.
Questions and Answers | FAQ
1. Dokedy sa podáva daňové priznanie za rok 2025?
The standard deadline is March 31, 2026; the tax is also normally paid within this period.
2. Môžem si daňové priznanie odložiť?
Yes, if the conditions are met. The notice of extension of the deadline must be submitted no later than 31 March 2026.
3. Ak som SZČO, podávam typ A alebo B?
For income from business or other self-employment activities, this generally involves filing a type B personal income tax return.
4. Čo je externé vedenie účtovníctva?
This service involves having an external partner handle the accounting agenda. The client thus gains professional processing without the need for an in-house accountant.
5. Môžem prejsť k vám od inej účtovníčky alebo firmy?
Yes. We will help with a smooth transition, taking over all materials, and setting up a new system of cooperation.
6. Môžem mať jednoduché účtovníctvo aj online?
Yes. Documents and supporting materials can also be processed electronically, which simplifies cooperation regardless of location.
7. Ako často dostanem spätnú väzbu alebo výstupy?
According to the agreement and the scope of the service. Usually on an ongoing basis throughout the year and always in a way that provides a clear overview of the agenda.
8. Čo sa stane po odoslaní nezáväznej objednávky?
After sending the non-binding order, all necessary information and instructions will be sent by e-mail. Depending on the nature of the request, a phone call may also be made to go through everything together. Once all the necessary details are received, all documents will be prepared and sent by e-mail along with instructions.
Non-binding order
Fill in all the required details and a response will be sent as soon as possible.
If it is already clear that you will not be able to prepare the documents properly by March 31, deal with it before the last day.
Good postponement is a plan. Bad postponement is just postponed chaos.
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The information published on this website or provided via e-mail and telephone does not constitute legal or tax advice. This website does not provide legal advice or legal services and therefore cannot be regarded as such. All information stated on this website is drawn from publicly available information or sources, does not provide legal advice, does not represent a legal analysis or legal opinion of the contributor, and is of a general nature only. Such services and information do not constitute the provision of legal services under special regulations (for example, Act No. 586/2003 Coll. on Advocacy as amended) nor tax advisory services (for example, Act No. 78/1992 Coll. on Tax Advisors and the Slovak Chamber of Tax Advisors).
The preparation of all documents in the form of a notarial deed or a document authorised by an attorney is ensured in accordance with Act No. 29/2026 Coll. on the Commercial Register. Representation before the Commercial Register is provided by a cooperating notary or an attorney registered with the Slovak Bar Association.