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Slovakia: Draft amendment to VAT law

Measures target entities that fail to meet tax obligations

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january 26, 2026

The Ministry of Finance on January 14, 2026, submitted a draft amendment to the value added tax (VAT) law introducing measures targeting entities that consistently fail to meet tax obligations or cooperate with tax authorities.

The proposed changes will be implemented gradually, with effective dates of April 1, 2026, and January 1, 2027.

Beginning April 1, 2026, the amendment proposes:

  • Extending the decision deadline for voluntary VAT registration applications to 60 days in justified case
  • Imposing record-keeping obligations for high-risk entities
  • Expanding grounds for canceling VAT registration
  • Establishing a presumption of cessation of economic activity under certain conditions

Effective January 1, 2027, the VAT guarantee mechanism will be reintroduced, allowing the tax authority to impose guarantees ranging from €5,000 to €500,000 for potential VAT debts.

Read a January 2026 report prepared by the KPMG member firm in Slovakia

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