FAQ
Slovakia - Tax Deferral

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.

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.

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.

You can postpone filing your tax return by:

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

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

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).

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

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.

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.

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.

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.

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.

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.

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.

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.