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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 15 - March 2026 (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 30.06.2026
  • Financial Period Type: 12-Months (Annual)
  • Current compliance: Year End December 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 30.06.2026
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. Minimal corporate income tax was established.
  • 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.
We would like to share with you some further updates in Slovakia.
  • Digitalization of VAT reporting: mandatory digitalization of VAT reporting and e-invoicing becomes effective from 1 January 2027 for VAT payers established in Slovakia for domestic supply of goods and service. From 1 July 2030 the scope is extended also to non-established VAT payers for EU supplies and to foreign VAT payers.
  • Slovakia expects to adopt new NACE coding effective 1 January 2028. This change should be reflected in the financial statements. We are waiting for further specification from local authorities.
Early adoption available for these accounting standards
N/A

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