Slovakia: Guidance on advance pricing arrangements (APAs)
Including application, documentation, fees, validity, monitoring, amendment, and revocation procedures
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