Slovakia: Tax developments (January 2023); analytical evidence of employees’ data; change in wage allowances

Brief summaries of recent tax developments

Analytical evidence of employees’ data; change in wage allowances

The KPMG member firm in Slovakia prepared a January 2023 report with brief summaries of recent tax developments.

  • Effective from 1 January 2023, the tax authority will register individuals and legal persons based on data of the legal entities, entrepreneurs and public authorities registered into the Commercial Register and Trade Licence Register. The tax authority will then notify taxpayers via electronic mailbox of their assigned tax ID and a personal account number.
  • Effective from 1 February 2023, the amendment to the Commercial Code will simplify the establishment of a limited liability company and branch of enterprise or enterprise of foreign legal entity, which has its registered seat in one of EU member states or European Economic Area (EEA) agreement states.
  • The Financial Administration published electronic forms for personal (type A, B) and corporate income tax returns, effective 1 January 2023.
  • The motor vehicle tax return for 2022 must be filed and paid by 31 January 2023.
  • The preparation of the draft law on sending invoice data to the Financial Administration by taxpayers (so-called “e-invoicing”) is postponed indefinitely.
  • The Financial Administration has updated the tax calendar for the year 2023.

Other reports from the KPMG member firm in Slovakia concern:



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