Powered by 
30.06.2025
• On 16.04.2025, the National Council of the Slovak Republic adopted a new law, No. 109/2025 Coll., which amends and supplements Law No. 213/1997 Coll. on non-profit organizations providing generally beneficial services, as well as certain other laws. The new Act entered into force on 14.05.2025, with effect from 01.06.2025.
• The changes mainly concern the disclosure of financial data by non-profit organizations. This means that non-profit organizations will have to publicly disclose how much funding they have received, from whom they received it, and how they used it.
• One of the main changes is the obligation for non-profit organizations to prepare a statement of income and expenditure for each calendar year, no later than 30.06. of the following year.
• The statement must include an overview of income by source, an overview of expenses, identification of persons who have made contribution to the non-profit organization, including the amount of the contribution, and identification details of members of the nonprofit organization’s bodies.
• The statement is then stored in the public section of the Register of Financial Statements, ensuring its public availability.
• If a non-profit organization fails to prepare or publish this report, it may be fined up to EUR 1.000, even repeatedly.
• New obligations are also extended to foundations through an amendment to Act No. 34/2002 Coll. on foundations. Foundations have the same obligations as non-profit organizations in terms of preparing and publishing reports
• The first report shall be prepared for the period from 01.06.2025 to 31.12.2025. The deadline for its preparation and publication is 30.06.2026.
• The Ministry of Labor, Social Affairs and Family of the Slovak Republic has published a notice on the increase in basic allowances for the use of private motor vehicles on business trips.
• These rates are relevant for employers, employees, and entrepreneurs who send employees on business trips using the
employee’s private car and for those who claim travel expenses in accordance with the Travel Expenses Act.
• From 01.06.2025, the following rates apply:
a) €0,085 for two-wheeled vehicles, three-wheeled vehicles and quadricycles;
b) €0,296 for cars.
• In May 2025, it will be seven years since the introduction of the General Data Protection Regulation, known as GDPR. This regulation harmonized personal data protection across the European Union and introduced new obligations for companies and new rights for individuals.
• Although GDPR initially posed challenges and new requirements for many companies, today this regulation is seen as standard not only in Europe but also worldwide. With the growing use of modern technologies, its importance continues to increase.
• The European Union is also working to simplify rules to support the business environment, especially for small and medium-sized enterprises. The aim is to extend the benefits currently available to small and medium-sized enterprises to so-called small mid-cap companies, i.e. companies that have outgrown the small and medium-sized enterprise threshold but have not yet reached the threshold for large companies.
• Currently, small and medium-sized enterprises, i.e. those employing fewer than 250 people, are not required to keep records of how they process personal data under certain conditions. Under the new proposal, this exemption would apply to companies with up to 750 employees. At the same time, it will be clarified that record-keeping will only be mandatory if the processing is likely to result in a “high risk” to the rights and freedoms of the data subjects.
• Finally, it is important to remember that personal data protection is not a one-time thing. Rules may change, and technologies and processes within companies are constantly evolving. It is therefore necessary to regularly review and update documentation and internal procedures to ensure that they comply with applicable legislation and that the business is protected against potential risks.
• The Government of the Slovak Republic has issued Regulation No. 106/2025 Coll., extending temporary border controls with Hungary and Austria until 07.07.2025.
• During this period, motor vehicles may not cross the borders with neighboring countries at locations other than those specified by the Ministry of the Interior of the Slovak Republic.
• On 27.05.2025, the National Council passed Law No. 150/2025 Coll., which establishes the Gendarmerie Corps, a new security force under the Ministry of the Interior of the Slovak Republic. The Corps will supplement existing forces (the police and the army), particularly in crisis situations, in protecting public order and in protecting borders.
• The Gendarmerie will not replace the police or the army, but will supplement them where standard capacities are insufficient. The law also regulates coordination with other agencies to avoid duplication or conflicts of competence.
• The Gendarmerie will have similar powers to the police. The basic powers of a gendarme will include:
– requesting proof of identity,
– restricting or prohibiting access to certain places, ordering the clearing of an area, or directing the movement of people,
– detaining a person who is caught in the act of committing a crime, resists arrest, or refuses to provide proof of identity.
• The Gendarmerie will thus complement our security forces and help maintain order, especially in difficult situations. Its aim is to cooperate with the police and the army so that all security forces operate in a coordinated manner and without unnecessary obstacles. For citizens, this new development should mean better protection and rapid assistance whenever needed.
• Many owners of older vehicles face the problem that their car no longer physically exists but is still registered. The good news is that from 15.07.2025, it will be possible to officially deregister these vehicles.
• On 10.06.2025, the National Council of the Slovak Republic approved an amendment to the Waste Act, which introduces a temporary option to administratively close cases of so-called non-existent vehicles, i.e., those that have been dismantled, scrapped, or otherwise destroyed without proper deregistration.
• This step was taken mainly due to the huge number of cars that were not deregistered but had physically ceased to exist (e.g., dismantled for parts or scrapped).
• Citizens will have six months to complete this step, from 15.07.2025, to 14.01.2026. The good news is that the fee for deregistering a vehicle will be reduced from the original 500,- EUR to a more reasonable 50,- EUR.
• The amendment is intended to help not only people who want to get rid of unnecessary paperwork, but also the state itself. It will enable the register of registered vehicles to be reviewed and cleaned up, which will contribute to more efficient management of the traffic register.
30.04.2025
• The new judgment of the Court of Justice of the European Union in Case C-21/23 significantly extends the consequences of a breach of the GDPR, as unlawful data processing may also be considered unfair competition.
• The dispute concerned two individuals, each of whom operates their own pharmacy.
• A German pharmacy sold non-prescription drugs via the Amazon Marketplace platform. When placing orders, customers provided personal data, including health-related data, without explicit consent.
• A competing pharmacy filed a lawsuit under German law against unfair competition, claiming that such data processing constitutes an unfair commercial practice.
• The Court ruled that the GDPR does not prevent Member States from allowing competitors to bring actions under national law against unfair commercial practices where the infringement of the GDPR affects fair competition.
• Companies that violate personal data protection rules now risk not only fines from regulators, but also lawsuits from their competitors.
• If a company unlawfully processes personal data and thereby gains an unfair advantage in the market, competitors who comply with the GDPR may claim damages.
• The judgment emphasizes that compliance with the GDPR is no longer just a legal and regulatory obligation, but also a key factor in maintaining fair competition.
• Companies should therefore view personal data protection as a strategic advantage that can streng then their market position.
• At the same time, it is important to review internal data processing procedures to minimize the risk of litigation not only from authorities but also from competitors.
• The Judgment of the Court of Justice of the European Union represents a fundamental shift in understanding the consequences of noncompliance with the GDPR and increases the importance of transparent and lawful processing of personal data.
• The judgment of the Court of Justice of the European Union concerns the interpretation of the term “company” in the context of imposing fines under the GDPR.
• This case was initiated by a Danish court in connection with criminal proceedings against ILVA A/S, which allegedly violated its obligations under the GDPR when processing the personal data of approximately 350,000 former customers.
• The Court confirmed that the term “company” in Article 83(4) to (6) of the GDPR must be interpreted in accordance with EU competition law, specifically Articles 101 and 102 TFEU.
• If a subsidiary violates the GDPR, its parent company may also be held liable for this violation if they form a single economic entity.
• When determining the amount of a fine for a GDPR violation, it is possible to take into account the total annual turnover of the entire group of companies, not just the turnover of the company that committed the violation.
• This judgment thus emphasizes the need for a comprehensive approach to personal data protection within entire corporate groups.
• Since April 2025, a new option has been available in Slovakia to have your ID card and driver’s license directly on your mobile phone.
• The Slovak Ministry of the Interior has launched two mobile apps – eIDENTITA and eDOKLADY – that enable digital identity verification and communication with the state without the need for physical documents.
• The apps are available on the App Store and Google Play.
• To install the app, you need a BOK – a 6-digit code that every citizen receives with their ID card, an ID card reader, a computer with an internet connection and a smartphone with iOS or Android operating system.
• The installation process is as follows:
– Insert your ID card into the reader connected to the computer.
– Enter the BOK on your computer.
– Click on “Add eID”.
– The system will generate a QR code.
– Install the eIDENTITA app on your mobile phone.
– Scan the QR code using this app.
– Install the eDOKLADY app on your mobile phone.
• Once the installation is complete, everyone will have access to a digital version of their ID card and driver’s license.
• The service is available to anyone who has a Slovak ID card and driver’s license.
• Digital documents can currently only be used during police checks, but in the coming months this option should also be available at post offices and when traveling by train.
09.04.2025
• On 05.02.2025 the National Council of the Slovak Republic passed Act No. 25/2025 Coll. the Building Act and on amendments and supplements to certain acts, which became valid on 19.02.2025 and effective on 01.04.2025.
• The new Building Act introduces a number of important changes in order to speed up and simplify the construction procedure and to increase the responsibility of individuals participating in construction works.
• One of the main changes to the Building Act is the merging of the zoning and construction procedures into one procedure under the name “building plan procedure”, which will simplify and shorten the building approval process.
• The act introduces also the electronification and digitization of proceedings. The new legislation introduces the obligation to store project documentation electronically in the information system of the Office for Spatial Planning and Construction of the Slovak Republic.
• The definitions of small buildings have also been changed. Small buildings shall be ground-floor buildings with a maximum built-up area of up to 50m2 and a height of up to 5 m. These are, for example, sheds, gazebos, sheds or saunas.
• There will be no notification obligations related to these constructions, if they meet the legal requirements (located more than 2 m from the neighboring property, not located in a public space).
• The responsibility of participants involved in the construction process, including contractors, construction managers, designers, geodesist and structural engineers will be increased as well.
• The law also regulates the solution of illegal constructions. It introduces an additional process for structures built without a permit before the law comes into force, with the aim that they should either be legalized or removed within a set period of time.
• The adopted law abolishes the Slovak Building Inspection Authority. Its competence is transferred to individual regional building authorities.
• In connection with the new Building Act, the Office for Territorial Planning and Construction of the Slovak Republic has launched the Construction Portal from 01.04.2025.
• The construction portal is part of the information system of the Office for Territorial Planning and Construction of the Slovak Republic, and it serves for electronic submission of applications and management of construction documentation.
• This portal is intended for builders, designers, construction managers, building authorities, concerned authorities and legal entities. The system provides a single digital space and ensures communication between all construction participants.
• Users can upload and manage construction documentation, submit electronic applications, track their status, obtain binding opinions and statements from affected authorities, and verify construction data.
• The new portal aims to simplify access to information, transparency and speed up of construction processes.
• The Constitutional Court of the Slovak Republic by resolution (No. PL. ÚS 6/2025-18) of 12.03.2025 decided on the motion of 33 members of the National Council of the Slovak Republic and the Public Defender of Rights to initiate proceedings pursuant to Article 125(1)(a) of the Constitution of the Slovak Republic on the compliance of Act No. 401/2024 Coll. with the Constitution and the Convention for the Protection of Human Rights and Fundamental Freedoms.
• The adopted act allows obliged persons to ask for reimbursement of costs also for extremely extensive searches for information, which should lead to the efficient management of the information provision process and to reduce the administrative burden.
• According to representatives, the introduction of the option to request reimbursement of costs reasonably incurred in disclosing information may violate the principle of non-discrimination, while infringing the principles of proportionality and legal certainty.
• The Constitutional Court agreed with concerns that the new legislation, which introduces a vague notion of “extraordinarily broad searches for information”, may have a negative impact on access to information. This new instrument allows obliged persons to request reimbursement of costs, the amount of which is not clearly defined. This may lead to applicants either being forced to pay or having their request for information delayed, without being entitled to a refund if unsuccessful.
• According to the Constitutional Court, such a change could seriously undermine legal certainty and access to information.
• The Constitutional Court concluded that the threat of adverse effects of the Act is real, direct and concrete, therefore it decided to suspend the effectiveness of Section 14(6) and (7) and Section 21(1) of the second sentence of the Freedom of Information Act in its amended wording effective as of 01.03.2025.
• On Tuesday, 01.04.2025, Geodesy, Cartography and Cadastre Authority of the Slovak Republic launched selected functions of the ESKN portal into stable operation, including the display of the cadastral map.
• The renewed services will also make it possible to check and print a partial extract from the title deed and obtain a copy of the cadastral map.
• At the same time, from 03.04.2025, selected services of ZBGIS are made available, enabling experts and the general public to work with cartographic layers and geodetic data.
• Geodesy, Cartography and Cadastre Authority of the Slovak Republic also draws attention to a false letter that has started to circulate these days. On behalf of the office, it announces changes in the cadastral register, allegedly caused by a hacker attack.
• On its website, the Authority announced that it was taking legal action on the matter and urged the public not to react to such a notification. The public can check the valid data on the CICA portal, which contains up-to-date and verified land registry data.
• On 25.03.2025, the Government of the Slovak Republic decided to declare an emergency situation for the entire territory of the Slovak Republic in connection with the occurrence of highly contagious foot-and-mouth disease virus.
• It is a highly contagious viral disease affecting livestock, mainly cattle, pigs, sheep and goats. Although the disease does not pose a direct health risk to humans, it has serious economic consequences.
• According to the Slovak law, an emergency situation is a period of threat or a period of exposure to the effects of an emergency situation on life, health or property.
• During an emergency situation, measures are taken to save life, health or property, to reduce the risks of danger or activities necessary to prevent the spread and effects of the emergency situation.
• We recommend to follow the information published by the Ministry of Agriculture and Rural Development of the Slovak Republic and the State Veterinary and Food Administration
and to respect all regulations of the relevant authorities. The Ministry of the Interior also regularly publishes up-to-date information in this area on its website.
06.02.2025
• On 03.10.2024 the National Council of the Slovak Republic passed Act No. 278/2024 Coll. amending and supplementing certain acts in connection with further improvement of the state of public finances, which became valid on 25.10.2024 with entry into force on 01.01.2025.
• The adopted Act, among other things, also amended the provision of Section 27 of Act No. 222/2004 Coll. on value added tax, which regulates the rates of value added tax and the related Annexes No. 7 and 7a for goods and services with a reduced rate of value added tax.
• From 01.01.2025 new tax rates of value added tax are established. The basic rate is increased from 20% to 23%, the first reduced rate is increased from 10% to 19% (foodstuffs,
electricity, restaurant services serving nonalcoholic beverages), while the second reduced rate of 5% (selected types of foodstuffs, medicines, medical devices, books and selected services) is maintained.
• On 03.10.2024 the National Council of the Slovak Republic passed Act No. 279/2024 Coll. on Financial transaction tax and on amendments and supplements to certain acts, which became valid on 25.10.2024 with entry into force on 01.01.2025.
• The subject of the tax is a financial transaction in which an amount of funds is debited from the entrepreneur’s account, the use of a card issued for the entrepreneur’s bank account and the recharged cost related to the execution of a financial transaction relating to the entrepreneur’s activity carried out domestically.
• The following payments remain outside the scope of the tax: payment of taxes, levies, payment transactions made between accounts of the taxpayer held with the same provider or certain transactions related to the purchase of securities.
• The taxpayer is a natural person entrepreneur, a legal entity and an organizational unit of a foreign person who is a client of a payment service provider in the Slovak Republic or carries out activities domestically. Exceptions include, for example, the Social Insurance Institution, municipalities and higher territorial units, civic associations or budgetary organizations.
• The basic rate of this tax is 0,4% for each debit financial transaction, up to a maximum of 40 € of the tax base. This rate increases when withdrawing funds from a transaction account to 0,8% of the amount withdrawn. The maximum tax rate does not apply to cash withdrawals. The annual rate for a payment card is set at 2 €.
• The tax period is the calendar month. The deadline for filing the tax return and paying the tax is the end of the calendar month immediately following the tax period. The tax for the first three tax periods (from April to June) can be paid until 31.07.2025.
• An entrepreneur who is a natural person and does not have an established payment account on which he carries out financial transactions related to his business will be obliged to establish one by 31.03. 2025.
• On 10.12.2024 the National Council of the Slovak Republic passed Act No. 401/2024 Coll., amending Act No. 211/2000 Coll. on free access to information, which became valid on 27.12.2024 with entry into force on 01.03.2025.
• The adopted act allows obliged persons to claim reimbursement of costs also for extremely extensive searches for information, which is intended to contribute to the efficient management of the information provision process and to reduce the administrative burden.
• The obligation of the obliged person to notify the applicant within 5 working days of the request for payment for the provision of information is introduced, and the notification must make it clear how the amount of the payment has been calculated.
• The applicant may object to the assessment. If the applicant does not object or pay the assessment within 7 days of receipt of the notice of demand for payment, the person liable shall abandon the application.
• The time limit for processing applications is extended from 8 to 12 working days from the date of application.
• Proceedings commenced and not legally terminated by 28.02.2025 shall be terminated in accordance with the regulations in force until 28.02.2025.
• On 03.10.2024 the National Council of the Slovak Republic passed Act No. 278/2024 Coll. amending and supplementing certain acts in connection with further improvement of the state of public finances, which became valid on 25.10.2024 with entry into force on 01.01.2025.
• With the adoption of this Act, the conditions for entitlement to the child tax bonus regulated by Act No. 595/2003 Coll. on Income Tax, as amended, have also been modified.
• From 01.01.2025 the age limit for obtaining the tax bonus is set. While in 2023 and 2024 parents could also claim the bonus for children up to the age of 25, from 2025 it will only be possible to claim the bonus for children up to the age of 18.
• The amount of the tax bonus will also change depending on the age of the child. While in 2024 the amount of the tax bonus for a child up to the age of 18 was 140 € and for a child aged 18 and over 50 €, from 01.01.2025 the amount of the tax bonus for a child up to the age of 15 is 100 € and for a child aged 15 to 18 50 €.
• Another change is the limitation of the amount of income at which an employee is entitled to claim the tax bonus for a child. This is gradually reduced as gross wages rise. The reduction of the bonus starts at a gross monthly salary of 2477 € and the tax bonus decreases as the salary increases.
• Geodesy, Cartography and Cadastre Authority of the Slovak Republic announced on its website that on 22.01.2025 it launched the website kataster.vugk.sk, where the data of the cadastre of immovable property are published. The published data are up-to-date as of 03.01.2025.
• The date of launch of the central portal of the ESKN is still unknown.
• Geodesy, Cartography and Cadastre Authority of the Slovak Republic has also announced that its databases are restored from several backups, which are compared with each other, which means that during the outage the ownership certificates were not altered.
• The current list of cadastral departments of district offices that are providing services again is published at www.skgeodesy.sk. Please note that the cadastral departments of the district offices currently provide services only for the districts under their jurisdiction.
• On 01.08.2024, Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13.06.2024 laying down harmonised rules in the field of artificial intelligence and amending Regulations (EC) No. 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828, abbreviated as the Artificial Intelligence Act (hereinafter referred to as ,,Regulation”).
• The purpose of the Regulation is to ensure a balance between strengthening citizens’ confidence in AI systems and supporting their further development. It follows a risk-based approach, categorising these systems into levels ranging from minimal to unacceptable risk.
• The provisions of the Regulation apply to all subjects in artificial intelligence systems, from the developers of these systems to their users.
• In addition to organisations and individuals within the EU, the rules and regulations in the Regulation also apply to companies and individuals located outside the EU, if their
activities have an impact on the market or EU citizens.
• From 02.02.2025 the general provisions and prohibited practices in the field of artificial intelligence (Chapters I and II of the Regulation) became applicable. These provisions apply to systems that are considered particularly harmful and abusive as they are contrary to EU values, for example, systems that manipulate human behaviour, opinions or decisions, systems that exploit vulnerability or systems that are used for social scoring.
• The Regulation will apply in full from 02.08.2026.