Skip to main content
Slovakia
Search
Search Statutory Reporting (ONESOURCE) Support Help and Support.

This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 14 - November 2025 (CUD release)

Content update

This document provides confirmation to our stakeholders that the Slovakia Corporate Template contains Illustrative Model Content with legislative coverage for Annual Year End Reporting until 31.12.2025
  • Financial Period Type: 12-Months (Annual)
  • Current compliance: Year end June 2025
  • Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)
Legislative
updates to the Illustrative Model Content for the year end June 2025 to remain compliant until 31.12.2025
Yes. As we have already informed you in October 2024, the consolidation package (concerning tax reforms) was approved in Slovakia. The changes are generally effective for taxable periods beginning on or after 1 January 2025.
  • Increase of the corporate income tax rate from the current 21% to 24% for taxpayers whose taxable income exceeds 5 million euros.
  • In relation to the financial statements, this will have an impact on the deferred tax calculation, which will need to be computed using a different rate for certain accounting entities. This change should be reflected in the financial statements as at 31 December 2024 and later.
  • New tax - Taxation of bank transfers and withdrawals - This tax will be applied to bank transfers and cash withdrawals, thereby affecting the daily financial operations of entrepreneurs. The act comes into effect on January 1, 2025, with the first tax period beginning in April 2025.
Early adoption available for these accounting standards
N/A

Related Content