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Slovakia

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Yes, the forms that our accountants will prepare for you are accepted by the Financial Administration of the Slovak Republic. Our accountants will file the VAT forms to the tax office on your behalf. After filing, we will send you a confirmation of filing.

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Slovakia

We will prepare and file these VAT forms:

  • VAT registration,
  • registration before receipt or supply of services within the EU,
  • VAT returns,
  • control report,
  • summary report.

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Slovakia

We will prepare a VAT registration form for you and then file it to the tax office.

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Slovakia

After filing the VAT registration form, we will send you a confirmation of filing directly from the Financial Administration of the Slovak Republic.

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Slovakia

In addition to registering for VAT, you are required to register all accounts used for business. If the VAT payer does not file a notification of bank accounts used for business, the tax office will:

  • impose a fine of up to €10 000,
  • will not refund the overpaid VAT.

The obligation to register bank accounts applies to every new VAT taxpayer immediately after VAT registration.

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Slovakia

Yes, if you have accepted a service from the EU, you are obliged to become an identified person.

In the months when you have received a service from abroad, you have to file your VAT return electronically to the tax office. A summary report is not filed.

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Slovakia

Yes, in the months in which a service / good is received / provided from abroad, the person liable for VAT is obliged to file a VAT return. The deadline for filing the return is the 25th day of the month following the month in which the supply took place.

If you have supplied / received goods / services from abroad in August, you must file your VAT return by 25th of September.

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Slovakia

You are obliged to file your VAT return by the 25th day of the month following the month in which the transaction took place.

If the purchase of goods / sales of services took place in August, you must file your VAT return by 25th of September.

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Slovakia

We will send you the VAT payment details including account number, variable symbol and QR code in a PDF file by e‑mail after you file your VAT return.

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Slovakia

We are able to help you obtain these documents from Slovakia:

  • Potvrdenie o zdaniteľných príjmoch: certificate of taxable incomes,
  • U1: it proves the entitlement to unemployment benefits after your return from abroad,
  • S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.

In addition, we can help you obtain an EWR form to give you unlimited taxpayer status (abroad). This will enable you to claim a refund and qualify for various other tax reliefs.

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Replacing documents - Slovakia

The Potvrdenie o zdaniteľných príjmoch is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Potvrdenie o zdaniteľných príjmoch form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Potvrdenie o zdaniteľných príjmoch form from each of them.

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Replacing documents - Slovakia

To obtain a U1 form, you will need the following documents:

  • Power of Attorney (obtained from us),
  • payslips or an annual income certificate Potvrdenie o zdaniteľných príjmoch,
  • all employment contracts for the given period,
  • other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.

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Replacing documents - Slovakia

The e‑book is intended for all those who are doing business or plan to do business in the future.

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Slovakia

The e‑book consists of two parts.

Part 1 focuses on business, how to start a business:

  • Over 90 pages of advice and tips from an experienced accountant,
  • practical information about business,
  • all about setting up a business and paying insurance and other fees,
  • how to use the ORP / VRP online cash register,
  • how to issue an invoice,
  • who is a VAT registered person and their relationship to advertising on Google and Facebook,
  • information on employing people,
  • practical examples.

Part 2 explains how to pay as little as possible in tax:

  • Over 60 pages of advice and tips from an experienced accountant,
  • practical information on tax optimisation,
  • everything about business expenses, tax deductible and non‑deductible expenses, deficiencies and damages car in business,
  • the effect of income on the amount of insurance contributions,
  • tax returns and legal tax optimization,
  • transition from a trade business to a limited liability company,
  • practical examples.

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Slovakia

Yes, our experienced senior accountant, who is the guarantor of the e‑book, worked on it.

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Slovakia

After payment, a link to download the e‑book will be generated. You will receive the e‑book immediately after payment.

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Slovakia

Yes, but you have to cite the source in the paper.

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Slovakia

Simply tick the request for a debt‑free certificate in the application and send the completed request to [email protected]. We will then file it electronically to the tax office.

Download the request form for an individual / legal entity.

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Slovakia

Simply tick the box in the application to request a certificate for the payment and amount of tax and send the completed request to [email protected]. We will then file it electronically to the tax office.

Download the request form for an individual / legal entity.

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Slovakia

Simply tick the box in the application to request a certificate of tax residency / tax domicile and send the completed request to [email protected]. We will then file it electronically to the tax office.

Download the request.

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Slovakia

In the E‑documents application, tick the frequency of filing VAT returns. We will notify you every month by e‑mail that the deadline for filing your VAT return is approaching and ask you to send it in XML format. We will then file it electronically to the tax office.

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Slovakia

Yes, we will also file an externally prepared tax return document. For filing we need to send the tax form file in XML format and potential attachments.

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Slovakia

If you need to file another document that we do not have in the offer, select another document in the application and add the document in the appropriate field. After processing your order, we will evaluate what we need from you to file such a form. Signed document. We will then electronically file the document to the tax office.

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Slovakia

The deadline for filing the road tax return for the previous year is 31st of January of the following year.

For the year 2024, the deadline for filing the tax return is 31st of January, 2025.

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Slovakia

The road tax return is filed only electronically.

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Slovakia

You need a large vehicle registration certificate to process your tax return.

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Slovakia

Yes, we will prepare your tax return for your entire fleet.

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Slovakia

Yes, we can also prepare your tax return for a hybrid or electric vehicle.

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Slovakia

Yes, we will also prepare your tax return for your trailer / motorcycle / tractor.

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Slovakia

The electric scooter is not subject to road tax. If you only use this type of vehicle, you do not have to file a tax return.

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Slovakia

Yes, if you wish to file your own tax return, this is possible. We will prepare your road tax return, send it to you and you will file it electronically by 31st of January, 2025.

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Slovakia

After the tax return is prepared, we will contact you and then file the tax return to the tax office. After filing, we will send you a confirmation of the filing of the tax return and details of the tax payment.

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Slovakia

We will send you the details of the road tax payment, including the account number, variable symbol and QR code in a PDF file by e‑mail after you file your road tax return.

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Slovakia

No, you can only use the tax deferral to extend the deadline for filing individual or legal person income tax returns or financial statements. Other types of taxes are not subject to tax deferral.

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Slovakia

We provide accounting services and tax consultation to individuals and legal entities that are required to keep accounting records.

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Slovakia

As part of our accounting services, we also provide payroll accounting and HR consulting (recruitment).

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Slovakia

We recommend using our accounting and tax consultation service. We can arrange an online meeting. At this meeting we will go through all the advantages and disadvantages of both types of business with you in detail. Our advice is always tailored to your requirements.

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Slovakia

When we process your accounts, we need from you:

  • issued invoices,
  • received invoices,
  • receipts for cash purchases,
  • bank statements,
  • employee attendance (for payroll accounting).

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Slovakia

The documents can be delivered:

  • by post,
  • in person,
  • online.

The frequency of document transmission is:

  • for VAT payers by the 15th day of the following month,
  • for non‑VAT payers, individually (e.g. once a year).

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Slovakia

Yes, we will be happy to help you with your tax situation. We recommend you take advantage of our tax consultation. Just describe your current tax situation in detail and send us your request. One of our tax advisors will process it and then contact you to discuss all the necessary information in detail.

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Slovakia

Yes, we recommend that you take accounting consultation. Our accountant will arrange an online meeting with you. At this meeting, they will go over your prepared tax return with you in detail.

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Slovakia

In order to process a Type B personal income tax return, we will need you to send us:

  • issued invoices,
  • information on the amount of paid levies,
  • claims for tax benefits - if you want to claim them (child / mortgage tax bonus, DDS contributions, spouse's deduction).

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Slovakia

Yes, we are happy to prepare tax returns and financial statements for non‑profit organisations and civic associations. We need the outputs from the accounting system for processing:

  • general ledger in analytical records,
  • supporting documents for incomes and expenses.

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Slovakia

Yes, we are happy to prepare tax returns and financial statements for a limited liability company. We need the outputs from the accounting system for processing:

  • general ledger in analytical records,
  • supporting documents for incomes and expenses.

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Slovakia

The deadline for filing a tax deferral is 31st of March.

If 31st of March falls on a weekend or public holiday, the deadline for filing the tax deferral is postponed to the next working day.

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Slovakia

There are two ways to file a tax deferral:

Individual:

  • in paper form in person or by mail - for income from employment, agreement, rent, other income,
  • electronically - for business income.

Legal person:

  • electronically only.

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Slovakia

You can postpone filing your tax return by:

  • 3 months for income from Slovakia,
  • 6 months if you also have income from abroad.

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Slovakia

No, an individual with business income is only required to file the tax deferral electronically.

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Slovakia

Yes, any individual or legal person can file a tax deferral, regardless of the type of income.

The type of income is only taken into account in the way the tax deferral is filed (paper or electronic).

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Slovakia

Yes, for foreign income you can extend the deadline for filing your tax return until 30th of September.

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Slovakia

Yes, a legal person can also file a tax deferral, but only electronically.

Extending the deadline for filing the tax return automatically extends the deadline for filing the financial statements.

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Slovakia

If you have filed a tax deferral by the due date for filing your tax return (usually 31st of March1), you have the option of changing the tax deferral date to suit your current needs, but no later than the deadline for filing your tax return.

However, it is important to keep in mind that no further extensions are possible after the deadline. From that point on, the last tax deferral filed, and the date stated in, will apply.

Any extension filed after the deadline will not be accepted by the Financial Administration of the Slovak Republic.

1 If 31st of March falls on a weekend or public holiday, the deadline will be postponed to the next working day.

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Slovakia

No, you must notify the tax office of the extension of the deadline for filing your tax return on the appropriate form for tax deferral or via the electronic form on the portal of the Financial Administration of the Slovak Republic.

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Slovakia

No, the E‑filing package only covers electronic filing of tax deferrals. If you want us to file your tax return for you, select the E‑filing package when you complete your tax return.

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Slovakia

Go back to the order via your personal account and select the package with E‑Filing in the first step. Click through the order to the end. You will pay the difference between the paid package and the new package and we will electronically file the tax deferral for you.

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Slovakia

The tax office does not approve the tax deferral. By filing a tax deferral, you are notifying the tax office that your tax return will be filed by the date you choose. However, the date you choose is binding.

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Slovakia

We recommend filing your tax return as soon as possible. The tax office will charge you a late filing penalty of €30 and if there is a tax to pay on the tax return, you will also incur a penalty for each day of delay from the first day after the deadline.

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Slovakia

Income tax must be paid no later than the last day for filing the tax return.

If you had a postponed deadline for filing your tax return, for example by 30th of June, the tax must be paid no later than 30th of June.

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Slovakia

The financial statements must file:

  • a natural person accounting in the simple bookkeeping system,
  • a natural person keeping accounts in the double‑entry bookkeeping system,
  • a legal person applying the double‑entry bookkeeping system.

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Slovakia

You must file your financial statements for the previous year by 31st of March of the following year.

The financial statements for 2024 must be filed by 31st of March, 2025.

If you need to extend the deadline for filing your financial statements, file a tax deferral by 31st of March, 2025, which will automatically extend the deadline for filing financial statements in both simple and double‑entry bookkeeping system.

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Slovakia

No attachments are required to accompany the financial statements.

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Slovakia

Financial statements in both simple and double‑entry bookkeeping can only be filed electronically.

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Slovakia

Yes, the obligation to file financial statements does not depend on the amount of income. A legal entity must always file a tax return and financial statements in double‑entry bookkeeping without exception.

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Slovakia

No, an association / non‑governmental organisation that has no taxable business income is not required to file a tax return or financial statements.

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Slovakia

No, associations and not‑for‑profit organisations have a specific type of financial statements that we will be happy to prepare for you as part of our accounting services.

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Slovakia

In addition to the financial statements, you must also file an income tax return (for an individual or a legal entity).

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Slovakia

If you want us to file the financial statements for you, please choose the E‑filing package in the first step. We will file the financial statements electronically for you.

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Slovakia

If you do not dare to prepare financial statements, we recommend you to use a consultation with accountant.

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Slovakia

Yes, the E‑filing package only covers electronic filing of tax returns. If you would like us to file your financial statements for you, please choose the E‑filing package when you prepare your financial statements.

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Slovakia

If an error is detected, please return to the order via your personal account. Correct what you need and click through to the end of the order. Once completed, we will send you a new re‑generated financial statement free of charge.

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Slovakia

PD U1 form (Confirmation of periods to be taken into account for unemployment benefits) is a confirmation of employment abroad during which your employer paid unemployment insurance contributions on your behalf.

The form is issued by the foreign employment office after the employment termination and is submitted to the employment office in your home country or the country where you are claiming unemployment benefits.

You will need to present this document when you return from abroad to your home country or another EU country to claim unemployment benefits.

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The deadline for filing the tax return for the year 2024 is:

  • 31st of March, 2025 - regular deadline,
  • maximum 30th of June, 2025 - extended deadline1) for income from Slovakia only,
  • maximum 30th of September, 2025 - extended deadline for income from Slovakia and abroad.
1) To extend the deadline for filing the tax return, a tax deferral must be filed by 31st of March, 2025. Filing a tax deferral also extends the deadline for filing the financial statements.

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Slovakia

You do not attach any attachments to your corporate income tax return.

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Slovakia

Corporate income tax returns are filed only electronically.

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Slovakia

The application can process tax returns for these types of companies:

  • limited liability company - s. r. o.,
  • joint stock company - a. s.,
  • non‑governmental organisation - civil association, society.

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Slovakia

To prepare your tax return you will need:

  • profit and loss statement from the bookkeeping,
  • a turnover balance sheet or general ledger (the output from the bookkeeping that contains the company's income and expenses).

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Slovakia

Yes, the application also works with non‑tax expenses.

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Slovakia

If you have decided to donate 1% of your taxes to a non‑governmental organisation, please select an organisation from the list. The app will fill in the relevant section on your tax return.

You can also donate 1% of your tax to our partner project Daňové priznanie pomáha.

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Slovakia

We will send you the corporate income tax payment details, including the account number, variable symbol and QR code in a PDF file by e‑mail after you file your corporate income tax return.

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Slovakia

Yes, a legal entity is obliged to file a corporate income tax return regardless of the amount of income. You will have a zero tax return.

In addition to the tax return, you are also required to file double‑entry bookkeeping financial statements.

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Slovakia

Yes, the application will also process tax returns for a civic association, non‑governmental organisation or society.

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Slovakia

The deadline for filing the tax return for the year 2024 is:

  • 31st of March, 2025 - regular deadline,
  • maximum 30th of June, 2025 - extended deadline1) for income from Slovakia only,
  • maximum 30th of September, 2025 - extended deadline for income from Slovakia and abroad.
1) To extend the deadline for filing the tax return, a tax deferral must be filed by 31st of March, 2025. Filing a tax deferral also extends the deadline for filing the financial statements.

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Slovakia

There are two types of personal income tax return in Slovakia:

  • Type A - filed by employees, contractors, employees / contractor with income from abroad,
  • Type B - filed by freelancers and taxpayers with other income (income from rent, sale of real estate, sale of securities, winnings, personal assistance, virtual currency, dividends...).

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Slovakia

The application can process the following types of income:

  • income from employment,
  • income from agreements outside employment (temporary jobs),
  • income from a freelancing (business),
  • income from royalties (work contract),
  • income from personal assistance,
  • occasional income,
  • income from the sale of virtual currency,
  • income from the sale of derivatives,
  • dividend income,
  • income from abroad,
  • rental income,
  • income from the sale of real estate,
  • income from material prizes,
  • income from securities.

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Slovakia

You can claim the following tax benefits on your Slovakian tax return:

  • Child tax bonus,
  • mortgage tax bonus,
  • spouse deduction,
  • contributions to the third pillar / retirement management company (DDS).

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Slovakia

Personal income tax return can be filed:

  • in person at the tax office - type A, type B without business income,
  • by registered post - type A, type B without business income,
  • electronically - type A, type B.

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Slovakia

Type A:
Item Attachment Note
income from employment / agreementcertificate of taxable incomefor multiple employers, a certificate of income from each employer is required
child tax bonuscopy of the child's birth certificate or school attendance certificateif the birth certificate has not been filed to the tax office in the past
deduction for spouseno attachment---
contributions to DDSno attachment---
tax bonus on mortgagecertificate of interest paid from bank---

Type B:
Item Attachment Note
income from employment / agreementcertificate of taxable incomefor multiple employers, a certificate of income from each employer is required
income from business / freelancingno attachment---
income from renting / selling propertyno attachment---
other incomeno attachment---
child tax bonuscopy of the child's birth certificate or school attendance certificateif the birth certificate has not been filed to the tax office in the past
deduction for spouseno attachment---
contributions to DDSno attachment---
tax bonus on mortgagecertificate of interest paid from bank---

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Slovakia

If you have chosen the E‑filing package, we will send you the personal income tax payment details including account number, variable symbol and QR code in a PDF file by e‑mail after you file your personal income tax return.

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Slovakia

The tax must be paid no later than the deadline for filing the tax return which is 31st of March, 2025.

The tax for the year 2024 must be paid by 31st of March, 2025.

If you are filing your tax return in the extended deadline, the deadline for filing is extended according to the deadline chosen in the defferal.

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Slovakia

According to the Statistical Office of the Slovak Republic, this is the classification of economic activities. On its website, the Statistical Office of the Slovak Republic offers the possibility to find out the code of a trade simply by the assigned ID number.

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Slovakia

A resident is a natural person who has a permanent place of residence, a centre of interests, e.g. a family, and stays there for at least 183 days a year.

A non‑resident is a natural person who does not have a permanent place of residence, a centre of interest, e.g. family, in the territory of the State and does not stay there for at least 183 days per year. A non‑resident of Slovakia who has worked in Slovakia is taxed in Slovakia only on income from sources within the territory of Slovakia.

If your situation is more complicated, we will be happy to help you determine your residency. Check our tax consultation.

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Slovakia

The tax office will process the filed tax return and pay the overpayment within a maximum of 40 days from the day after the deadline for filing the tax return.

For tax returns filed by 31st of March, this is by 10th of May; for tax returns filed by the extended deadline, this is by 9th of June, 10th of July, 9th of August, 9th of September, 10th of October or 9th of November.

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Slovakia

Yes, we guarantee the accuracy of the calculation. If we find an error in the calculation, we will refund the fee for processing the tax return, or help you with a solution at the tax office.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for filling in the correct information yourself. Please check the values you enter carefully before completing your order.

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Slovakia

No, don't send anything after filing your tax return via E‑filing. After filing, we'll send you a receipt that serves as your proof of filing.

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Slovakia

To cancel the E‑filing authority, simply send a new power of attorney to another person to the tax office. The current power of attorney will be automatically cancelled and the new power of attorney will take effect.

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Slovakia

We will send you the completed tax return by e‑mail immediately after payment. You only need to file your tax return electronically to the tax office.

We will be happy to process the filing for you. In the first step, you need to choose the E‑filing package. After filing your tax return, we will send you a confirmation of filing from the Financial Administration Slovak Republic.

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Slovakia

The tax office will process the filed tax return and pay the overpayment within a maximum of 40 days from the day after the deadline for filing the tax return.

For tax returns filed by 31st of March, this is by 10th of May.

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Slovakia

No, if your trade is only suspended, you must file your tax return electronically only. The tax office will not accept paper filing and will assume that the tax return has not been filed.

Paper filing will only be accepted if the business is completely closed.

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Slovakia

No, you only have to file one tax return, listing all your income.

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Slovakia

You file your tax return in the country where you were resident, showing your worldwide income.

If you have no income in Slovakia, you are not obliged to file a tax return in Slovakia.

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Slovakia

You must file a tax return if your income for the year exceeds €2 823,24 (for 2024). If it was lower and you had no other income, you are not obliged to file a tax return.

However, if you are not obliged to file a tax return by law, you may file it voluntarily. This may be worthwhile as you may incur an overpayment which the tax office will refund to you.

We recommend that you calculate your overpayment in our online application.

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Slovakia