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 […]
Living wage from 1.7.205 to 30.6.2026
Accounting and Taxes Living Wage from 1.7.205 to 30.6.2026 Author Dobryuctovnik Published on July 1, 2025 Share the article Living Wage (ŽM) is a legally established income limit that is intended to allow an individual or family to cover the most basic needs. In addition, it serves as a reference value - the amount of dozens of social benefits, tax breaks and fees (e.g. execution fees) depends on it. […]
Mandatory e-invoice from January 1, 2027
Accounting and Taxes Changes in the Trade Licensing Act from April 1, 2025 Author Dobryuctovnik Published June 23, 2025 Share the article Although January 2027 may seem far away, experience with other mandatory digitalization changes shows that those who start preparing early will save themselves stress and additional costs. From this date, all VAT payers will be obliged to issue […]
Changes in the Trade Licensing Act from April 1, 2025
Accounting and Taxes Changes in the Trade Licensing Act from April 1, 2025 Author Dobryuctovnik Published June 17, 2025 Share the article From April 1, 2025, an amendment to Act No. 455/1991 Coll. on Trade Licensing (hereinafter referred to as the "Trade Licensing Act") entered into force, which is closely related to the entry into force of the new Construction Act No. 25/2025 Coll. The changes are mainly focused on the field of construction, where qualification requirements are tightened and the classification of […]
Company car in 2025: Everything you need to know
Accounting and Taxes Company Car in 2025: Everything You Need to Know Author Dobryuctovnik Published June 9, 2025 Share Article If you are considering buying or leasing a company car, 2025 brings several rules that are good to know before you sign the contract. The following article builds on your background and systematically explains how to classify a car as an asset, what […]
Unemployment support in 2025
Accounting and Taxes Unemployment Benefit in 2025 Author Dobryuctovnik Published May 26, 2025 Share the article The essence of unemployment benefit Unemployment benefit is a financial support for persons who have lost their jobs and have met the conditions set by law. The aim is to ensure the applicant's income during the active search for work. The entitlement arises from the date of inclusion in the register of job seekers. The support period lasts 6 months. The benefit is paid by […]
Basic compensation for the use of a private motor vehicle for business purposes from 1.6.2025
Accounting and Taxes What income is needed for maximum maternity leave in 2025? Author Dobryuctovnik Published May 19, 2025 Share article The Ministry of Labor, Social Affairs and Family of the Slovak Republic has announced an increase in the basic compensation for the use of a private motor vehicle for business trips. This change comes into effect from June 1, 2025. Who is entitled to the basic compensation? Entitlement […]