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:
- Updates to the new analytical evidence of employees' data—read a January 2023 report
- Changes in wage allowances from June 2023—read a January 2023 report
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.