Fiscal subject related
General information
The Slovak Parliament rejected proposed legislation on 7 May 2026 that would have increased the VAT registration threshold from €50,000 to €83,000 from 1 July 2026. As a result, the current VAT registration rules remain unchanged.
The proposal aimed to reduce the administrative burden on small businesses by allowing those with annual turnover below €83,000 to avoid VAT registration. It would also have replaced the €62,500 immediate registration threshold with the same higher limit.
The rejected bill also included a deregistration option for existing VAT payers whose turnover stayed below €83,000 for 12 consecutive months. Since the proposal failed, small businesses must continue to follow the existing VAT thresholds and registration obligations.
Other news from Slovakia
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Already subscriber? LoginCashless payments to become mandatory in Slovakia from May 1, 2026
Slovakia
Author: Nikolina Basić
From May 1, 2026, Slovakia will require all sellers registered in the eKasa system to offer at least one cashless payment option for transactions above €1, aiming to enhance transparency and consumer convenience while still allowing cash payments. Non-compliance may result in fines between €500 and €15,000, while businesses—especially smaller ones—can use solutions like QR payments or the VRP2 ap... Read more
Slovakia publishes an updated List of Certified E‑Invoicing Providers
Slovakia
Author: Nikolina Basić
The Slovak Financial Administration published updated lists of e-invoicing service providers, distinguishing between those still in accreditation and those fully certified and authorised to operate within the national e-Faktúra system. This is important for businesses, as only certified providers can be used for compliance ahead of the mandatory domestic B2B e-invoicing obligation starting on 1 Ja... Read more