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Slovakia: Guidance on advance pricing arrangements (APAs)

Including application, documentation, fees, validity, monitoring, amendment, and revocation procedures

November 3, 2026

The Financial Directorate issued Guidance 4/MZ/2026/MU providing guidance on advance pricing arrangements (APAs).

The guidance covers unilateral, bilateral, and multilateral APAs, including application, documentation, fees, validity, monitoring, amendment, and revocation procedures.


For more information, contact a KPMG tax professional in Slovakia:

Martin Zima | mzima@kpmg.sk

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