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Legislation and amendments · December 1, 2025
European DAC7 legislation and the obligations of platforms
The DAC7 directive in plain terms: what obligations digital platforms and sellers have, what information is reported and who income reporting applies to. We can help.
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Legislation and amendments · Employment and labour law · July 30, 2024
AMENDMENT TO THE LABOUR CODE – KEY CHANGES FROM 1 AUGUST 2024
On 18 June 2024, the National Council of the Slovak Republic approved an amendment to Act No. 311/2001 Coll., the Labour Code, which will take effect on 1 August 2024. This amendment brings several changes to labour law, including the possibility of wages being paid by the service contractor in the Slovak Republic and adjustments to work performed by minor employees.
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Finance and financial management · Legislation and amendments · July 25, 2024
WHAT ARE THE NEW CHANGES IN PUBLIC PROCUREMENT?
Public procurement has undergone two amendments that bring new exemptions, adjusted thresholds and changes to the supervision of public procurement. Here is an overview of the key changes effective from 1 August 2024. June 2024 was a period of significant change in public procurement.
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Legislation and amendments · Business and start-ups · May 8, 2024
How will the new Consumer Protection Act affect entrepreneurs?
The new Consumer Protection Act brings entrepreneurs new obligations and rules designed to bring domestic regulations into line with European legislation. Entrepreneurs, especially those who sell goods or services online, will have to update their business processes.
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Finance and financial management · Legislation and amendments · April 25, 2024
Draft law introduces a tax on sweetened soft drinks
With the aim of regulating the consumption of sweetened soft drinks and increasing state budget revenue, a draft act on the tax on sweetened soft drinks has been submitted to the inter-ministerial comment procedure. If approved, the draft will introduce, from 1 January 2025, a tax that will apply to all soft drinks sweetened with sugar or other sweeteners.
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Finance and financial management · Business and start-ups · Legislation and amendments · December 6, 2023
Tax licence? Higher taxes for entrepreneurs? Minimum corporate income tax?
On Monday, 4 December 2023, the government approved a draft law that brings higher taxes for entrepreneurs, the introduction of a minimum corporate income tax and a new concept of the tax licence. These steps are intended to improve the state of public finances and strengthen the financial position of the state.
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Finance and financial management · Legislation and amendments · Business and start-ups · October 25, 2023
The European DAC7 directive
The European DAC7 directive, approved by the European Parliament and the Council of the European Union on 22 March 2021, aims to make tax administration in the digital economy more effective. The directive introduces new obligations for operators of digital platforms, designed to increase the transparency of the income of sellers of goods and services who use their services.
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Legislation and amendments · Business and start-ups · Employment and labour law · August 4, 2023
Another increase in the meal allowance in 2023 – draft legislation
The meal allowance amounts for business trips were last adjusted by Measure No. 171/2023 Coll. of the Ministry of Labour, Social Affairs and Family of the Slovak Republic on meal allowance amounts, effective from 1 June 2023, on the basis of the price index for food and non-alcoholic beverages in restaurant catering for January 2023. We informed you about this, and you can read about the latest change to the legislation here.
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Finance and financial management · Legislation and amendments · Business and start-ups · July 19, 2023
Amendment to the Cash Payments Act effective from 1 July 2023
Act No. 394/2012 Coll. on the Limitation of Cash Payments, which sets out rules on restricting the use of cash payments, took effect on 1 January 2013. An amendment to this act, effective from 1 July 2023, has unified the restriction on cash payments at a value exceeding €15,000 for both individuals and legal entities.
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Legislation and amendments · Business and start-ups · Social and health insurance contributions · Employment and labour law · July 12, 2023
Overview of legislative changes effective from 1 July 2023
Increase in the basic allowance for each 1 km driven from 1 July 2023 Measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic No. 247/2023 Coll. of 27 June 2023 changes the amounts of the basic allowance for the use of road motor vehicles on business trips with effect from 1 July 2023.
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Finance and financial management · Cryptocurrencies · Legislation and amendments · Accounting · July 5, 2023
Changes in the taxation of cryptocurrencies and other investment instruments
In April 2023, a group of Members of the National Council of the Slovak Republic submitted to parliament a bill amending and supplementing Act No. 595/2003 Coll. on Income Tax, as amended, and amending and supplementing certain acts. The amendment passed its third reading on 28 June 2023 and takes effect from 1 January 2024.
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Legislation and amendments · June 14, 2023
Abolition of licence fees from 1 July 2023
Licence fees – in other words, fees that affected every single one of us. They are used to fund Slovakia’s public service television and radio broadcaster (RTVS). These fees are paid by households and also by employers who employ 3 or more people in an employment relationship. This includes employees on maternity or parental leave.
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