Dohoda o brigádnickej práci študentov v roku 2026
Účtovníctvo a dane Dohoda o brigádnickej práci študentov v roku 2026 Autor Dobryuctovnik Publikované 20. April 2026 Zdieľajte článok V roku 2026 môžu zamestnávatelia študentov zamestnávať na základe dohôd o prácach vykonávaných mimo pracovného pomeru, pričom každá z nich má svoje zákonné pravidlá, limity aj odvodové dôsledky. Na aké typy dohôd možno študenta zamestnať Zamestnávanie […]
Daň z príjmov právnických osôb a minimálna daň v roku 2026
Účtovníctvo a dane Daň z príjmov právnických osôb a minimálna daň v roku 2026 Autor Dobryuctovnik Publikované 14. April 2026 Zdieľajte článok V roku 2026 nedošlo pri právnických osobách k zmene sadzieb dane z príjmov v tom zmysle, že naďalej ostáva zachované rozdielne daňové zaťaženie podľa výšky zdaniteľných príjmov. Nižšie príjmové pásmo je zdaňované zvýhodnenou […]
Refund of overpayment of income tax in 2026
Accounting and Taxes Refund of overpayment on income tax in 2026 Author Dobryuctovnik Published March 31, 2026 Share the article Filing a tax return for 2025 may not only mean the taxpayer has to pay more tax. The result may also be a tax overpayment, i.e. a situation where the tax advances paid during the year exceed the actually calculated tax liability. This […]
Establishment of a limited liability company in 2026
Accounting and Taxes Establishment of a limited liability company in 2026 Author Dobryuctovnik Published March 24, 2026 Share the article Establishment of a limited liability company (hereinafter referred to as a limited liability company) is a basic prerequisite for its establishment. Act No. 513/1991 Coll. Commercial Code, as amended (hereinafter referred to as the Commercial Code), allows a choice of two forms of establishment of a limited liability company, namely in a simplified manner or in a classic […]
Trade license in 2026
Accounting and Taxes Trade License in 2026 Author Dobryuctovnik Published March 16, 2026 Share the article Trade entrepreneurship is one of the most common forms of business activity. Obtaining a trade license is not an administratively complicated process. It requires meeting the basic requirements regulated by Act No. 455/1991 Coll. on Trade Entrepreneurship (Trade License Act), as amended (hereinafter referred to as the „Trade License Act“). Trade vs. […]
Average monthly salary in 2025
Accounting and Taxes Average monthly wage in 2025 Author Dobryuctovnik Published March 9, 2026 Share the article The Statistical Office of the Slovak Republic has published data on the average monthly wage for 2025. This is an important indicator not only from the perspective of the labor market, but also from the perspective of taxes and contributions. The average wage is included in the calculations of several quantities that […]
Deferral of tax return in 2026
Accounting and Taxes Deferral of Tax Return in 2026 Author Dobryuctovnik Published March 2, 2026 Share the article Deferral of Tax Return in 2026 The tax return is filed within three calendar months after the end of the tax period. If the tax period is a calendar year, the deadline for filing the tax return for 2025 will expire on March 31, 2026. In this […]
The most common mistakes when filling out a tax return
Accounting and taxes The most common mistakes when filling out a tax return Author Dobryuctovnik Published February 24, 2026 Share the article Misunderstood exemption of rental income up to €500 For rental income, many landlords misinterpret the €500 threshold. According to Section 9, Paragraph 1, Letter g) of the Income Tax Act, the following applies: If rental income […]
Mandatory cashless payments from 1.5.2026
Accounting and taxes Mandatory cashless payments from 1.5.2026 Author Dobryuctovnik Published 18. February 2026 Share the article The deadline has been moved to 1. 5. 2026 The deputies of the National Council of the Slovak Republic approved the postponement of the deadline for the obligation to allow customers to make cashless payments in amounts over 1 euro from the original date of 1.3.2026 to 1.5.2026. In practice, this means more time for technical preparation, especially for […]
Did your accountant give you a last-minute warning about a high tax liability? The solution is continuous accounting and reporting
Accounting and Taxes Annual Tax Settlement in 2026 Author Dobryuctovnik Published February 11, 2026 Share the article Many entrepreneurs are familiar with the situation when they only learn when processing their tax return that they have a high tax to pay. It's not just about the amount itself. The problem is mainly unpredictability, time pressure and subsequent interventions in cashflow. Good news […]