VAT rates from January 1, 2026
Accounting and Taxes Trade or LLC in 2026: What is worth it after consolidation? Author Dobryuctovnik Published October 13, 2025 Share article From January 1, 2026, changes will come into effect that will mainly affect selected foods. Products with an increased sugar or salt content will go from the current reduced rate of 19 % to the basic rate of 23 %. […]
Trade or LLC in 2026: What is worth it after consolidation?
Accounting and Taxes Trade or LLC in 2026: What is worth it after consolidation? Author Dobryuctovnik Published on October 6, 2025 Share the article From January 1, 2026, a consolidation package will come into effect, which fundamentally rewrites contributions and income tax. Thousands of self-employed people will decide whether to stay in their trade or switch to LLC. Below you will find an overview […]
VAT deduction for cars from January 1, 2026
Accounting and taxes VAT deduction for cars from January 1, 2026 Author Dobryuctovnik Published on September 29, 2025 Share article On September 25, 2025, the third package of consolidation measures was approved, which includes a restriction on VAT deduction for company vehicles also used for private purposes. Slovakia received a European exemption for this (EU Council Implementing Decision of […]
Surcharges for weekends, holidays and night work in 2026
Accounting and Taxes Surcharges for weekends, holidays and night work in 2026 Author Dobryuctovnik Published on September 22, 2025 Share the article From January 1, 2026, surcharges will increase, as they are linked to the minimum wage. The minimum wage for the 1st level of difficulty is €915 per month and €5,259 per hour (for a 40-hour week). Of this hourly amount […]
Third consolidation package for 2026: a big overview of the changes
Accounting and Taxes Third consolidation package for 2026: a big overview of changes Author Dobryuctovnik Published on September 10, 2025 Share article The Minister of Finance presented the third package of consolidation measures on September 9, 2025. The aim is to reduce the deficit with an expected benefit of approximately €2.7 billion in 2026. Below you will find a clear summary of the key points and deadlines that are to apply […]
Minimum wage from January 1, 2026
Accounting and Taxes Minimum wage from January 1, 2026 Author Dobryuctovnik Published on September 1, 2025 Share article From January 1, 2026, the minimum wage in the 1st level of labor intensity will increase to €915 per month (from €816 in 2025), which is an increase of €99 (+12.1 %). The higher minimum wage also increases hourly rates, statutory […]
Case study: +€40,000 in equity and a better score for the bank
Accounting and Taxes Case Study: +40,000 € in equity and a better score for the bank Author Dobryuctovnik Published on August 7, 2025 Share article The client had been accounting for machinery, IT equipment and office equipment as expenses for many years. There was no capitalization threshold and no internal guideline. After the audit, we reclassified the items to non-current assets, added accounting and tax […]
Self-employed contributions from January 1, 2026
Accounting and Taxes Self-Employed Persons Contributions from January 1, 2026 Author Dobryuctovnik Published July 23, 2025 Share the article From January 1, 2026, the amount of contributions for self-employed persons (SZČO) will change again. The reason is the annual valorization of the assessment bases tied to the average wage from two years ago. In this article, we will look at how much the contributions are increasing, who and […]
Trade or LLC in 2025?
Accounting and Taxes Trade or LLC in 2025? Author Dobryuctovnik Published July 16, 2025 Share the article Why it is important to compare trade and LLC When starting a business in Slovakia (and often later, when the business is taking off), many ask themselves the basic question: to stay with the trade as a natural person, or to separate the business into a limited liability company. […]
Father on maternity leave in 2025
Accounting and Taxes Father on Maternity Benefit in 2025 Author Dobryuctovnik Published on July 9, 2025 Share article In recent years, the number of men receiving maternity benefit has been steadily increasing. A key milestone was the legislative change from 2011, which unified the conditions for fathers and mothers. Previously, fathers could only apply until the child was 8 months old, which in practice […]