Limits for cash payments from 1.1.2026
Účtovníctvo a dane Limity pre platby v hotovosti od 1.1.2026 Autor Dobryuctovnik Publikované 8. decembra 2025 Zdieľajte článok Od 1. januára 2026 sa vraciame k prísnejšiemu režimu hotovostných platieb. Parlament pri schvaľovaní zákona o evidencii tržieb (3. 12. 2025) zároveň odobril zmenu zákona o obmedzení platieb v hotovosti. Opätovne sa zavádza rozdelenie limitov – 5 […]
Non-taxable parts of the tax base for 2026
Accounting and Taxes Non-taxable parts of the tax base for 2026 Author Dobryuctovnik Published on December 1, 2025 Share the article Non-taxable parts of the tax base (NČZD) are amounts defined by law according to Section 11 of Act No. 595/2003 Coll. on income tax, by which a natural person reduces his tax base before calculating the tax. For 2026, the following apply […]
Motor vehicle tax for the 2025 tax period
Accounting and Taxes Motor Vehicle Tax for the 2025 Tax Period Author Dobryuctovnik Published on November 25, 2025 Share the article New rules from 2025 regulate the calculation of the tax base, rates by weight/axles and conditions for exemptions. We have summarized what exactly to look for when classifying a vehicle and filing a return. Who is a taxpayer and what is subject to tax Taxpayer […]
Minimum contributions for self-employed persons from January 1, 2026
Accounting and Taxes Minimum contributions for self-employed persons from January 1, 2026 Author Dobryuctovnik Published November 18, 2025 Share the article From 2026, measures will come into effect that increase minimum contributions for self-employed persons and change the onset of mandatory insurance. You will see the impact in January on health advances and in February on social insurance (paid retroactively for January). The changes […]
Meals from 1.12.2025
Accounting and taxes Meals from 1.12.2025 Author Dobryuctovnik Published on November 5, 2025 Share the article From December 1, 2025, the amounts of meal allowances (per diems) for domestic business trips will increase. The adjustment automatically changes the maximum employer contribution for meals, the minimum value of a meal voucher and tax-deductible meal allowances for self-employed persons. The change results from the announcement of the Ministry of Labor and Social Affairs of the Slovak Republic dated October 28, 2025 […]
Transition from a trade to an SRO: why take steps in November?
Accounting and Taxes Transition from a trade to an SRO: why take steps in November? Author Dobryuctovnik Published October 27, 2025 Share the article Why deal with the transition in November In December, registry courts are significantly overloaded with a high number of proposals and at the same time there are fewer working days. This increases the risk of transitioning only in January and calls for additions. If […]
Mandatory cashless and QR code payments from 1 March 2026
Accounting and Taxes Mandatory cashless and QR code payments from 1.3.2026 Author Dobryuctovnik Published on October 22, 2025 Share article From March 1, 2026, a new law on sales registration comes into effect, which imposes an obligation on entrepreneurs to enable customers to make cashless payments. The obligation can be fulfilled in any of the following forms: payment by credit card via a terminal, payment by scanning a QR code (by the state […]
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 […]