26.6.2026
Amendment to the Act on the Residence of Foreigners
The National Council of the Slovak Republic has approved an amendment to Act No. 404/2011 Coll. on the Residence of Foreigners, which introduces several significant changes regarding residence permits, the employment of third-country nationals, and the digitization of processes. The aim of the amendment is to streamline proceedings conducted by the immigration police, reduce the administrative burden, and at the same time strengthen oversight of compliance with the conditions of residence in the Slovak Republic.
Extension of the Validity of National Visas
Among the most significant changes is the extension of the validity of national visas issued for the purpose of applying for a residence permit to 120 days. In this way, the legislature is providing sufficient time for third-country nationals to complete the necessary formalities after their arrival in the Slovak Republic.
Stricter Rules for Filing Applications
If an applicant fails to submit all the documents required by law when filing an application for a temporary residence permit for employment purposes, the applicant will be required to submit the missing documents within 15 days of filing the application. In justified cases, the police department may extend this deadline by an additional 15 days. If the applicant fails to submit the missing documents within the specified deadline, the proceedings will be terminated without the possibility of appeal.
For electronically submitted applications for renewal of residence, renewal of a Blue Card, or applications for permanent residence for an indefinite period or long-term residence, it will be necessary to submit all documents required by law—including a valid travel document—at the time of filing the application. Otherwise, the police will not accept the application.
16.6.2026
The amendment to the Act on Compulsory Motor Third-Party Liability Insurance (MTPL Insurance) introduces several significant changes effective from 2026, affecting vehicle owners, insurance undertakings and the overall insurance compliance monitoring system. The primary objective of the amendment is to reduce the number of uninsured vehicles operating on Slovak roads and to strengthen the enforcement of statutory insurance obligations.
One of the most significant changes is the introduction of automated verification of the validity of MTPL insurance coverage. Vehicles remaining uninsured for more than 30 days will be subject to a strict liability regime, under which vehicle owners may be fined between EUR 120 and EUR 900, depending on the category and weight of the vehicle.
The approved amendment to the Act on Protection Against Money Laundering and Terrorist Financing introduces several significant changes aimed at aligning Slovak legislation with the recommendations of the MONEYVAL Committee. The new legislation addresses deficiencies identified in relation to the identification and verification of beneficial owners, the definition of beneficial owners in respect of asset arrangements and foreign trusts, the identification of individuals holding senior management positions, and the powers of obliged entities in cases involving suspected suspicious transactions.
One of the most significant changes concerns the strengthening of beneficial ownership verification requirements. Obliged entities will no longer be permitted to rely solely on information contained in public registers but will be required to verify the identity of beneficial owners using additional reliable and independent sources. This obligation will apply generally and will not be limited to higher-risk clients.
The amendment also expands the definition of a beneficial owner in relation to asset arrangements and foreign trusts. In addition, it introduces an obligation to identify individuals acting in senior management positions within legal entities.
The legislation further establishes a new Register of Foreign Trusts, which will be administered by the Ministry of the Interior of the Slovak Republic. Trustees of foreign trusts connected to the Slovak Republic will be required to register the trust and disclose information regarding its beneficial owners. The new rules will primarily apply where the trustee has its residence or registered office in the Slovak Republic, where the trust owns real estate located in Slovakia, or where the trust enters into a business relationship with an obliged entity.
On 14 April 2026, the National Council of the Slovak Republic approved legislative amendments aimed at improving access to electronic public administration services for both Slovak citizens and foreign nationals. The adopted legislation also introduces changes to the regulation of identity cards and residence permits with the objective of reducing the administrative burden on Police Force departments and expanding the availability of services related to electronic identification.
Under the new rules, individuals will no longer be required to visit document issuance departments solely for the activation, modification or reset of the personal security code (BOK) associated with their identity card. The Ministry of the Interior of the Slovak Republic will be authorised to designate additional service points where such actions may be carried out, with the list of authorised locations being published on the Ministry’s website. These locations may include selected branches of Slovenská pošta.
The legislative amendment responds to the growing demand for the digitalisation of public administration and seeks to improve access to electronic identification services for a broader range of users. It is also intended to provide greater flexibility in expanding the network of service points capable of handling eID-related services without the need for further legislative amendments.
The Ministry of the Interior has emphasised that the handling of authentication credentials will remain restricted to technically and security-certified service points meeting the applicable requirements for the protection of sensitive data.
A similar approach has also been incorporated into the amendment to the Residence of Foreign Nationals Act.
5.5.2026
The Directive of the European Parliament and of the Council of March 30, 2026, on the harmonization of certain aspects of insolvency law introduces new rules in EU Member States aimed at standardizing and modernizing procedures for resolving the insolvency of business entities.
The legislation addresses the differing practices across Member States and the need for more effective protection of both creditors and businesses themselves.
The purpose of this directive is, in particular, to strengthen the protection of creditors against the deliberate reduction of a debtor’s assets prior to the declaration of bankruptcy.
If a debtor transfers assets shortly before insolvency with the intent to harm creditors, for example, to close associates, the new rules are intended to make it easier to challenge such legal acts and subsequently contest them in insolvency proceedings.
The new legislation also expands the powers of bankruptcy trustees in identifying a debtor’s assets. In cases where there is suspicion of assets being hidden abroad, they will have access to cross-border information on bank accounts within the European Union, which is intended to increase the effectiveness of debt collection.
In addition to strengthening creditors, emphasis is also placed on rescuing viable businesses. The directive introduces the possibility of selling off parts of a business even before a formal declaration of bankruptcy. The aim is to preserve the value of the business, ensure the continuity of its operations, and, to the greatest extent possible, preserve jobs.
A significant change also concerns the obligations of statutory bodies. If a company faces serious financial difficulties, the directive establishes an obligation to initiate insolvency proceedings in a timely manner, setting a three-month deadline for filing a petition from the moment it becomes apparent that the company is insolvent or at risk of insolvency.
The new legislation also aims to increase the transparency of insolvency rules within the EU. Member States will be required to make basic information about their national insolvency procedures available on a single European platform, which should make it easier for cross-border creditors and investors in particular to navigate the system.
Member States have just under three years to transpose the directive into national law. The aim is to create a more uniform and predictable framework for insolvency law in the European Union.
The purpose of the amendment to Act No. 297/2008 Coll. on the Prevention of Money Laundering and the Prevention of Terrorist Financing, which was approved by the National Council of the Slovak Republic on April 14, 2026, is to ensure compliance with the recommendations of the Financial Action Task Force (FATF), as well as to ensure the full transposition of European law into the national legal system.
The amendment introduces extensive legislative changes that fundamentally overhaul the operation of the register of legal entities, the system for identifying beneficial owners, and the role of the Ministry of the Interior of the Slovak Republic as the central administrator of the registers.
Responsibilities are being transferred from the Statistical Office of the Slovak Republic to the Ministry of the Interior of the Slovak Republic, which will also assume responsibility for maintaining the register and related data processes.
One of the main changes is the tightening of rules regarding the verification of beneficial owners. At the same time, the definition of a beneficial owner is being expanded for asset pools and foreign trust funds to fully account for all forms of control, benefit, and designation of beneficiaries in accordance with FATF standards.
At the same time, the identification of the management structures of legal entities is being strengthened. Obligated entities will be required to identify not only the persons authorized to act on behalf of the company, but also the members of its governing bodies, which is intended to provide a more accurate picture of the client’s actual management and enhance the effectiveness of control.
The National Council of the Slovak Republic has approved a package of legislative changes known as “LEX PZP”, aimed at increasing the efficiency of the compulsory motor vehicle liability insurance system and ensuring more rigorous vehicle registration. The measures adopted primarily address the long-standing problem of a high number of vehicles without valid insurance coverage.
The main reason for adopting these changes is the fact that there are currently approximately 300,000 vehicles on the roads without valid compulsory insurance. This situation results in a greater burden on policyholders in the form of higher contributions to the guarantee fund.
The legislative changes will take effect gradually. The vehicle registry review is expected to begin in August 2026. This process will focus primarily on vehicles that have been uninsured for more than two years and are presumed to no longer be in use or to no longer exist.
Effective October 1, 2026, the principle of strict liability for vehicle owners who fail to comply with the obligation to obtain compulsory motor vehicle liability insurance will be introduced. In practice, this means the automated imposition of fines based on data from interconnected information systems of public administration authorities and insurance companies. Penalties will range from €120 to €900, depending on the vehicle’s total weight. The legislation also allows for a reduction of the fine by up to two-thirds if it is paid within 15 days and the insurance obligation is subsequently fulfilled.
21.4.2026
On 15 April 2026, the National Council of the Slovak Republic adopted the Act on Equal Pay for Men and Women for the Same Work or Work of Equal Value (the “Act”), which transposes into the Slovak legal order a European Union directive aimed at strengthening the application of the principle of equal pay through pay transparency and enforcement mechanisms.
Although the legal framework of the Slovak Republic already prohibits discrimination in remuneration on the grounds of sex, the Act introduces specific measures designed to enhance pay transparency and to enable a more effective assessment of pay disparities between women and men.
Employers shall be required to ensure that remuneration systems are based on objective and gender-neutral criteria enabling the assessment of the value of work. Such criteria shall be established in a manner that allows for the comparison of work of equal value irrespective of the employee’s sex. Where employee representatives are present, the employer shall establish such criteria in cooperation with them.
In assessing the value of work, particular account shall be taken of skills, effort, responsibility and working conditions. These criteria shall be applied consistently and shall not result in direct or indirect disadvantage to employees on the grounds of sex.
Employers shall also be required to ensure that employees, as well as job applicants, have access to information on pay-setting practices and the criteria applied in remuneration systems.
Employees shall be entitled to request from the employer information on their individual level of remuneration, as well as on the average levels of remuneration, broken down by sex, for categories of employees performing the same work or work of equal value. The employer shall provide such information within two months from the date of receipt of the request. Employers shall further be required to inform employees, on an annual basis, of their right to request such information and of the procedure for exercising that right.
Employers shall be required to maintain and retain data necessary to assess compliance with the principle of equal pay.
Employers meeting the statutory employee thresholds shall be subject to specific reporting obligations. Such employers shall be required to prepare and submit to the Ministry of Labour, Social Affairs and Family of the Slovak Republic reports on pay disparities between women and men, with the frequency of such reporting depending on the size of the employer.
An employer employing at least 250 employees shall submit a pay report to the Ministry of Labour on an annual basis for the relevant calendar year, no later than 15 April of the following calendar year.
An employer employing between 100 and 249 employees shall submit a pay report every three years, by 15 April of the relevant calendar year for the preceding calendar year. An employer employing fewer than 100 employees shall not be subject to this obligation.
An employer employing at least 150 employees shall submit its first pay report by 7 June 2027 for the period from 1 August 2026 to 31 December 2026.
31.3.2026
An amendment to the VAT Act introduces mandatory electronic invoicing (e-invoicing) as of 1 January 2027, fundamentally changing the way invoices are issued and processed in business practice. This measure forms part of the broader digitalization of VAT and the implementation of the European initiative “VAT in the Digital Age”.
As of 2027, traditional invoices in PDF or paper form will no longer be accepted for VAT purposes. Invoices will be required to be issued in a structured electronic format (XML in accordance with the European standard) and processed through certified systems, so-called “digital intermediaries”.
In the initial phase, the obligation will apply to VAT payers in respect of domestic supplies of goods and
services, in particular standard B2B and B2G transactions in Slovakia. At the same time, all taxable people will be required to receive e-invoices, including those who are not VAT registered, such as sole traders or liberal professions.
The implementation of e-invoicing is planned to be gradual. From 2027, it will primarily apply to domestic transactions, with the system expected to be extended to cross-border transactions within the EU from 2030 and to progressively replace certain existing reporting obligations.
From a practical perspective, this represents one of the most significant changes in the field of VAT in recent years. Businesses will need to adapt their accounting and invoicing systems, establish new internal processes, and ensure technical integration with the e-invoicing system prior to the effective date of the legislation.
The year 2026 will be a key transitional period. Failure to prepare for the new system may have significant practical implications, ranging from invoicing disruptions to the risk of penalties and complications in the application of VAT.
In its resolution No. IV. ÚS 662/2025, the Constitutional Court of the Slovak Republic addressed the question of whether compensation for wages awarded to an employee due to the invalid termination of employment is subject to subsequent indexation.
The complainant sought additional compensation, arguing that his notional earnings had increased during the period in which the employer had not assigned him work.
The general courts dismissed the claim on the grounds that compensation for wages under Section 79(1) of the Labour Code has primarily a compensatory (satisfaction-based) character and does not constitute full compensation for damage. For this reason, it is not subject to indexation based on the rules for determining average or notional earnings.
The Supreme Court of the Slovak Republic followed its established case law, according to which compensation for wages arising from the invalid termination of employment is not subject to indexation. In the present case, it further noted that the wages of the employer’s employees had been “frozen” during a certain period, and therefore no increase in notional earnings could be taken into account.
The Constitutional Court dismissed the constitutional complaint and confirmed that the legal conclusions of the general courts were constitutionally acceptable. It emphasised that where courts rely on established case law and provide adequate reasoning, their decisions cannot be regarded as arbitrary.
From a practical perspective, this means that employees generally do not have a right to any additional increase (indexation) of compensation for wages awarded due to the invalid termination of employment, even if their earnings would have increased in the meantime.
In its judgment No. 7 Ads 52/2025, the Supreme Administrative Court of the Czech Republic addressed the question of whether programmers formally operating as self-employed individuals were, in fact, performing dependent work outside an employment relationship. The Court upheld the conclusions of both the administrative authorities and the regional court that, in the case at hand, the work constituted illegal employment carried out outside a labour law framework.
The Court emphasised that, when assessing such relationships, neither the formal designation of the contract nor the parties’ intention to cooperate under a self-employed regime is decisive. What is determinative is the actual substance of the relationship and the factual conditions under which the work is performed.
Where an activity meets the characteristics of dependent work, it must be carried out within an employment relationship, regardless of the fact that the parties have chosen a commercial law arrangement.
In the present case, the courts relied on a combination of several factors which, taken together, indicated the performance of dependent work. These included, in particular, long-term and continuous cooperation, personal performance of work, carrying out tasks under the instructions and in the name of the company, the inability to refuse assigned tasks, and work performed in a scope broadly corresponding to full-time engagement.
Significant weight was also attached to the fact that the programmers worked alongside the company’s employees on joint projects and under very similar conditions, which, according to the Court, supported the conclusion that they were effectively integrated into the company’s organisational structure.
At the same time, the Court confirmed that individual factors such as hourly remuneration, time tracking, the possibility of working from home, or flexible working hours do not, in themselves, necessarily indicate the performance of dependent work. What is decisive is their assessment in the broader context of all relevant circumstances.
An important conclusion is also that the voluntary choice of a self-employed regime by the programmers does not, in itself, exclude the existence of dependent work. Where the statutory characteristics of dependent work are met, contractual freedom yields to the mandatory rules of labour law.
From a practical perspective, the decision confirms that, in relationships with self-employed individuals, neither the formal wording of the contract nor the common practice in a given industry is decisive. The key factor is the overall factual setup of the relationship. It is only the cumulative assessment of multiple factors that may lead to the conclusion that dependent work is being performed outside an employment relationship.
10.3.2025
On February 03, 2026 the Slovak government approved a draft law on the commercial register, which represents a comprehensive amendment to this area and is intended to fully replace the existing legislation from 2003. Its main objectives are modernization, digitization of processes, and reduction of administrative burdens. The new law should take effect on August 17, 2026.
A new amendment brings significant changes that will affect the functioning of the commercial register as well as registration and record-keeping procedures.
A Register of Reserved Business Names is being introduced, a separate register in which entrepreneurs can reserve a business name, even before submitting an application for its entry in the commercial register. The maximum reservation period of business name is 60 days, during which time it cannot be registered or reserved by another entity. The register will be part of the commercial register information system and will be kept by the Žilina District Court through a specialized portal.
Other changes include adjustments to the requirements for certifying signatures on documents that form the basis for entry in the commercial register. Under the new rules, certification will not be required if the document is authorized by an attorney.
Mandatory authorization by an attorney or notarial deed is being introduced for certain corporate documents where a certified signature has been sufficient until now. This applies, for example, to:
The amendment recognizes the legal binding nature of data published on the commercial register website. This mechanism is intended to simplify commercial and official dealings and reduce administrative costs for entrepreneurs. Published data will no longer need to be presented to state authorities or in commercial dealings.
One of the key changes is the removal of restrictions on single-member limited liability companies. Natural persons will no longer be limited in the number of companies in which they can be the sole shareholder, and single-member companies will be able to establish another company as its sole shareholder.
The changes also affected the process of issuing the trading licenses. Under the original regulation, a company had to obtain a trading license independently before being entered in the commercial register. The new amendment stipulates that the license is automatically granted on the date of the company’s entry in the commercial register for trades listed in Annex 4a of the Trade Licensing Act.
This means that a limited liability company whose business activities include only selected free trades will obtain authorization immediately upon registration, without the need to submit a special notification. The automatic granting of authorization does not apply to other trades.
Automatic data transfer from other state information systems is also being introduced so that the data entered in the commercial register always corresponds to the current data in the source or reference registers. In practice, this means that if any data changes in another state register (e.g., the register of natural persons), the commercial register is automatically updated according to this change.
On February 12, 2026 the National Council of the Slovak Republic decided to postpone the effective date of a legal obligation requiring sellers to allow customers to make cashless payments for purchases over €1. The obligation was originally supposed to take effect on 01.03.2026, but the effective date has now been moved to 01.05.2026. The amendment to the Payment Services Act is currently awaiting the President´s signature.
The postponement was mainly to give entrepreneurs, especially small businesses, sole traders, and craftsmen, more time for technical and organizational preparation. The legislator also took into account the administrative burden on entrepreneurs, as the original March deadline coincided with the tax return filing period.
The act does not specify a particular form of cashless payment. Each entrepreneur can choose the solution that suits them best, whether it be a traditional payment terminal, QR payments, or another available form of cashless payment. Option of cash payment remains available.
By the effective date, four banks, VÚB, Tatra banka, ČSOB, and Slovenská sporiteľňa, will be ready to send notifications of cashless payment acceptance directly to the eKasa cash register. This will allow sellers to immediately verify whether the buyer has paid via QR payment. These banks cover approximately 80% of the banking market in Slovakia. The instant payment notification service is provided by the Financial Administration free of charge.
The amendment also prohibits banks from charging fees for these notifications until the end of 2027 if they use the technical solution provided by the Financial Directorate of the Slovak Republic. In addition, the Financial Administration will provide a free tool for immediate verification of payment receipt.
On January 20, 2026 the European Parliament adopted a resolution calling for the creation of a new legal framework for doing business in the European Union – the so-called 28th regime. This regime is to operate alongside the existing 27 national legal systems as a voluntary alternative. The proposed legal form of the company covered by this regime would be called Societas Europaea Unificata (S.EU) and its goal is to simplify cross-border business, reduce administrative burdens, and support the growth of innovative companies in the EU single market.
The essence of the proposal is that the S.EU that decides to enter this regime would not be governed by 27 different national regulations, but by a single set of harmonized rules applicable in all Member States. Currently, companies expanding abroad face different requirements in terms of commercial law, taxation, labor law, or insolvency proceedings. These differences increase costs, complicate entry into new markets, and create legal uncertainty. The introduction of the 28th regime is intended to significantly reduce these barriers.
One of the most significant changes will be the complete digitization of company formation and administration. S.EU registration should be fully online and take no more than 48 hours. A single EU digital portal will be created as a central location for administrative tasks, document storage, and identity verification, applying the “once only” principle—meaning that companies will not have to repeatedly submit the same documents to different authorities in different countries. A minimum capital of €1 should be sufficient to establish a company.
Support for employee share programs is also an important part of the regime. The aim is to introduce harmonized rules that will allow companies to reward employees with a share in the company’s success, regardless of which Member State they work in. At the same time, it is proposed to allow the transfer of a company’s registered office to another Member State without liquidation and re-establishment. In the area of dispute resolution, consideration is being given to creating a specialized mechanism for resolving disputes relating to S.EU, which would be conditional on the consent of the parties involved.
Despite efforts to establish uniform rules, companies will still have to comply with national labor law and rules on employee participation in the country where their employees work. The aim is therefore not to circumvent social standards, but to simplify the corporate and administrative framework for doing business.
It should be emphasized that the European Parliament’s resolution represents a political impetus and a call for a specific legislative proposal to be submitted. The final form and practical functioning of the 28th regime will be decided by a further legislative process at EU level.
2.2.2026
The European Commission has extended the validity of the adequacy decisions for the United Kingdom until 27 December 2031. The decisions cover both the general transfer of personal data under the GDPR and cooperation in the field of law enforcement and security. Their validity is time-limited in order to allow for regular reviews of whether the United Kingdom’s legal framework continues to ensure a high level of personal data protection.
In practice, this means that personal data may continue to be transferred to the United Kingdom without the need for additional authorisations or specific safeguards, such as standard contractual clauses or binding corporate rules. Data transfers to the United Kingdom therefore remain lawful, secure and straightforward.
As of 1 January 2026, there will be a significant change to the definition of dependent work under Section 1 of the Labour Code. The words “within working hours determined by the employer” will be removed from the statutory text, and dependent work will therefore be assessed based on the remaining four criteria: the employer’s superiority and the employee’s subordination, work performed personally by the employee for the employer, in accordance with the employer’s instructions, and on behalf of the employer.
The Slovak Personal Data Protection Act is pending an amendment, which is currently in the stage of evaluating comments following the public consultation process. The aim of the amendment is to align national legislation with the European GDPR framework, take into account modern technologies and personal data processing practices, and simplify existing rules. The amendment is intended to eliminate duplications, clarify the law, and adjust supplementary provisions that Member States may tailor to their needs.
It is expected to provide clearer rights for data subjects in the digital environment, increased obligations for controllers and processors, including record-keeping and notification of processing, stricter security measures, and more effective supervision by the Office for Personal Data Protection.
The amendment also reflects practical experience, extensive digitalization, and the use of artificial intelligence in data processing. The planned effective date is 1 July 2026.
As of 1 April 2026, the payment of sickness benefits will be simplified, and the administrative burden on employers will be reduced. This applies to sickness, maternity, pregnancy, care, and compensatory benefits.
The Social Insurance Agency will pay benefits in three ways:
• to the insured person’s bank account (for foreign accounts, SWIFT/BIC codes will also be accepted),
• in the same manner as the employer pays the salary, or
• to the insured person’s permanent address, if neither a bank account nor a payment method is known.
When registering a new employee (insurance arising after 31 March 2026), employers must provide the employee’s account number or indicate cash payment in the RLFO system. Any change in the payment method must be reported within 10 days.
If the employee’s insurance arose before 1 November 2025 or during this period, the employer must report the account number or cash payment by 31 March 2026. Once reported, it will no longer be necessary to send confirmations for each temporary sickness.
The Supreme Court of the Czech Republic, by decision of 27 November 2025, No. 21 Cdo 2618/2025, confirmed that an employer may inspect the content of an employee’s work computer if there is justified suspicion of a breach of work duties.
The Court upheld the employer’s procedure in a case where an employee, during the notice period, misused the company computer and internal documents to cooperate with a competitor. The inspection was deemed proportionate, conducted after repeated warnings, and did not interfere with private correspondence.
However, the ruling does not mean that an employer may monitor all employee devices without limitation. Clear rules on the use of work equipment must be established, including the extent to which private use is permitted, and employees must be informed accordingly.
It is also recommended to restrict administrative rights and implement basic device monitoring. Access to content may only occur in case of specific suspicion of rule violations and must be conducted proportionately, with the entire procedure properly documented.
In 2026, extensive inspections are planned to review how personal data is processed in Slovakia, particularly in systems related to border protection, visas, migration, and security, as well as in ordinary business activities.
The first part of the inspections focuses on state information systems used for the protection of the Schengen Area and for cooperation between EU Member States. This primarily concerns systems that handle sensitive data of foreigners, travelers, or individuals subject to police checks.
Inspections will review how the Slovak Republic’s diplomatic missions and external visa centers process personal data when handling Schengen visa applications. Attention will be paid to whether data is used solely for legitimate purposes, is adequately protected, and whether visa applicants are able to exercise their rights.
Another area of focus is police and border systems, which assist in verifying persons at borders or in police operations. Inspections will examine how the Police Force processes personal data in the Schengen Information System (SIS) and the Visa Information System (VIS), ensuring that data is processed lawfully and proportionately.
Special attention will be given to the Eurodac system, which processes biometric data, such as fingerprints. The inspections will focus on whether this sensitive data is processed securely and only in cases permitted by law.
Inspections will also cover the activities of the National Passenger Information Unit, which processes passenger data in air transport. The objective is to verify whether this data is used exclusively for preventing terrorism and serious criminal offenses and whether it is adequately protected.
The second part of the control plan concerns ordinary controllers and companies that process personal data in higher-risk situations. Inspections will focus particularly on:
• companies operating gambling services,
• the conclusion and performance of distance contracts (e.g., online services),
• the use of employees’ biometric data (e.g., fingerprints),
• the processing of data for statistical purposes,
• cases where a company engages an external processor for data processing (inspection of data processing agreements).
The expected opening date for submitting grant applications for 2026 is 2 February 2026. Small and medium-sized enterprises (SMEs) will again have the opportunity to benefit from financial support through the SME Fund.
The support includes the IP Scan service, where experts analyze a company’s business model and products and help develop an intellectual property strategy. A refund of up to 90% of the service cost, up to a maximum of €800, is available for this service.
For the registration of trademarks and designs, the fund provides reimbursement of 75% of the fees for applications at national, regional, or European level, and 50% of the fees for registrations outside the EU.
The fund also supports patents, reimbursing 75% of the fees for prior art searches, filing, and granting of patents within the EU, and 50% of the costs for the preparation and filing of a European patent application.
For those interested in plant variety rights, a reimbursement of 75% of the fees for an online application for Community plant variety rights is available, up to a maximum of €1,500.
3.12.2025
On 03.12.2025, the National Council of the Slovak Republic approved the draft law on sales records and amendments to certain laws, which is intended to replace the current legislation, Act No. 289/2008 Coll. on the use of electronic cash registers. This law shall become effective on 01.01.2026.
The law introduces fundamental modifications for entrepreneurs and customers. It reflects the trend in which cashless payments have become an everyday reality. The aim is to simplify business processes, facilitate payments for customers, and the necessity of a more effective fight against tax evasion.
The person required to record sales via the eKasa cash register is redefined. The law will apply to sellers who are natural persons or legal persons authorized to conduct business or other self-employment activities and who accept payments for the sale of goods or the provision of services, regardless of where they have their permanent residence or registered office.
The law introduces a new type of cash register, a software-based online cash register. Entrepreneur may decide whether to use this type of cash register or a classic online cash register or virtual cash register.
A significant change is the obligation to accept cashless payments for purchases exceeding € 1,-. This means that customer can pay by card, by mobile phone, by online transfers or with QR code. These more affordable options allow even smaller businesses to meet their obligation to accept cashless payments.
The exception from that obligation applies when there is no internet connection available at the time of payment or if there is a malfunction of the financial administration system that confirms cashless transactions.
Failure to comply with this obligation may result in a fine of between €500 and €15,000 being imposed on the entrepreneurs.
The new law applies exclusively to the recording of sales via eKasa, an online software cash register. Mandatory electronic recording of sales in the eKasa system applies to all services with the aim of eliminating inequality and ensuring the highest possible level of transparency.
The obligation of entrepreneurs further establishes reporting cash register malfunctions to the financial administration by the end of the business day at the latest. The report will be submitted electronically.
In previous editions of Legal News, we have already addressed the issue of Section 14(6) and (7) and Section 21(1), second sentence, of Act No. 211/2000 Coll. on free access to information, as amended by Act No. 401/2024 Coll. These provisions concern reimbursement for exceptionally extensive searches for information.
On 05.11.2025, the Constitutional Court of the Slovak Republic issued a ruling, ref. no. PL. ÚS 6/2025, in which it stated that the provisions in question are not in accordance with the Constitution of the Slovak Republic or the Convention for the Protection of Human Rights and Fundamental Freedoms.
In its ruling, the Constitutional Court emphasized that imposing any additional financial burden on the entitled person reduces the level of protection and exercise of the right to information. According to the opinion of the court, making the search for and exceptionally extensive disclosure of information conditional on the payment of an unspecified amount of money will cause inequality in relation to applicants for information on the basis of wealth, and such a provision is contrary to the requirement of non-discrimination.
Following this ruling, the National Council of the Slovak Republic is obliged to amend the relevant provisions of the Act on Free Access to Information within six months of its announcement so that they are in line with the Constitution.
The government has approved an amendment to Act No. 461/2003 Coll. on social insurance. The amendment, effective from 01.01.2026, introduces fundamental changes in the way parents’ pension entitlements are assessed. The aim of this legislative amendment is to eliminate existing inequalities that could negatively affect the amount of pensions, especially for mothers who devote themselves to caring for children. The amendment ensures that the period of childcare is not at the expense of adequate financial security in retirement.
The period during which the parent cared for the child (3 years, or 18 years in the case of a child with a long-term health condition) will be assessed as if they had been working and earning their average income throughout their working life. A “fictitious income” equal to the lifetime average will be included in the pension calculation, which should eliminate the risk of a low pension due to caring for a child during a certain period.
The amendment also regulates the possible concurrence of different types of compulsory pension insurance. This means that a parent will be able to be insured by the state for childcare and insured through employment or self-employment at the same time. This concurrence will apply regardless of income, which removes the previous restrictions.
The new rules will not only apply to future pensioners. The Social Insurance Agency is required to gradually recalculate all relevant pensions (old-age, early retirement, disability) granted since 01.01.2004.
The bank will decide on the provision of assistance on an individual basis. Clients who have previously received benefits through the employment office will receive assistance automatically. Other clients will have to apply for assistance and meet the conditions set by law, in particular proving an increase in repayments as a result of interest rate refixing and meeting income limits.
The amount of assistance remains at the current level, with the bank covering 75% of the difference between the new and reference instalments, up to a maximum of € 150 per month.
The legislator transfers this responsibility to commercial banks in order to ensure a more targeted assessment of clients’ individual financial situations, as banks have more detailed information about their credit relationships.
3.12.2025
Act No. 258/2025 Coll., amending the Social Insurance Act, will come into effect on November 1st, 2025.
The amendment introduces new transitional provisions affecting employers and employees and gradually adjusts certain processes of the Social Insurance Agency until 2028.
Under the transitional provisions, employers are required to notify the Social Insurance Agency of the employee’s account number to which the salary is paid or provide information that the salary is paid in cash. This obligation applies to employee insurance that came into existence before November 1st, 2025, or in the period between November 1st, 2025, and March 31st, 2026, and which is still in force on the date of notification. The employers must report this information by March 31st, 2026, and is also required to report any changes to these facts, with the method of reporting to be determined by the Social Insurance Agency.
In addition to transitional provisions, the amendment also contains other changes, the effectiveness of which is postponed until the period from 2026 to 2028. These adjustments mainly concern sickness and pension insurance benefits, clarification of the calculation of insurance premiums, and administrative processes related to the registration of insured persons.
The transitional period allows the Social Insurance Agency, employers, and payroll systems to adapt to new requirements in the area of electronic communication and data reporting.
The period during which consumers can complain about defective goods is also extended by one year if they choose to have the goods repaired instead of replaced. A new information form is also being introduced to help customers compare repairers’ offers more easily and understand prices and services. This should bring more transparency and fairness to the market.
The law also responds to changes in European rules. Following the repeal of the regulation on online consumer dispute resolution, Slovak regulations are being amended to ensure that effective consumer protection remains in place on the internet.
The government has approved a draft amendment of the VAT Act, which introduces several measures aimed at detecting tax fraud and increasing transparency in the VAT system. This is a comprehensive change that affects several areas.
The changes concern, for example, the registration of taxpayers and new rules for tax deductions. The amendment also includes changes relating to electronic invoicing. The amendment is currently awaiting approval in parliament, with most of the changes set to take effect on January 1st, 2026.
The amendment introduces a new institution, namely the registration of VAT group ex officio. The aim of this institution is to prevent tax evasion through formally independent but economically linked entities. The tax administrator will now have the power to register two or more persons as a single group for VAT purposes. On the date of registration of the group, a new VAT ID number assigned to the group will become valid and the individual VAT ID numbers of its members will cease to exist.
The representative of the group will be obliged to report changes in the registration, and failure to comply with this obligation may result in a fine up to 10 000 EUR. If a person registered for special treatment in another Member State becomes a member of such a group, they will lose their individual VAT ID number with the suffix EX.
From 2027, there will be an option for voluntary registration for taxable persons who do not meet the conditions for mandatory registration. However, new persons identified for VAT will have to ensure that they
are technically prepared to receive electronic invoices. This involves connecting to the e-invoicing system, which is being gradually introduced throughout Slovakia.
The tax administrator will be empowered to impose an obligation on the customer to remit the tax stated on the invoice directly to the tax authority’s account, rather than to the supplier, in cases where there is reasonable suspicion that the supplier will not remit the tax. If the customer fails to fulfil this obligation, or remits the tax only partially, a penalty of up to the amount of the tax stated on the invoice may be imposed.
If the tax administrator issues an interim measure due to concerns that the tax will not be paid or will be unenforceable, the period for refunding an excessive deduction shall be suspended. This period will resume only after the interim measure has been revoked. The objective is to prevent the payment of excessive deductions in cases where there is a risk of tax evasion.
The amendment also modifies the Tax Procedure Code by expanding the powers of tax administrators in the enforcement of tax arrears. Newly, a tax administrator will be permitted to establish a lien or carry out tax enforcement even if it does not have territorial jurisdiction over the taxpayer. An exception remains for tax administrators that are municipalities.
The Draft Act on the Application of the Principle of Equal Pay for Men and Women aims to transpose Directive (EU) 2023/970 and to strengthen the enforcement of equal pay through increased transparency and clearly defined monitoring and enforcement mechanisms.
It introduces an obligation for employers to establish remuneration systems based on objective, gender-neutral criteria and prohibits requesting information on applicants’ previous earnings. Employers must disclose the amount or range of remuneration already during the recruitment process.
Employers will be required to regularly submit reports on pay disparities, containing data on gender pay differences, median pay levels, and the proportion of men and women receiving supplementary components of remuneration.
This obligation depends on the number of employees:
First reports will be required in 2027 or 2031.
If a report reveals unjustified pay disparities exceeding five percent that the employer does not remedy within six months, the employer must, together with employee representatives, conduct a joint pay assessment and adopt corrective measures to eliminate the identified differences.
The Act strengthens employees’ rights to information, allowing them to request data on their own remuneration as well as the average remuneration of employees performing the same work or work of equal value.
The new law also enhances legal protection: in the event of a breach of the principle of equal pay, an employee will be entitled to financial compensation, including back pay, compensation for loss of opportunity, and non-pecuniary damage, with the burden of proof shifted to the employer. Claims may be exercised within three years.
The Ministry of Labour will be responsible for monitoring and coordinating measures and for raising awareness regarding pay equality.
Although the proposal imposes additional administrative obligations on employers, it is expected to generate positive societal effects by fostering a more transparent and equitable working environment.
The proposal is currently undergoing the legislative process, and its wording may change. Its proposed effective date is June 1, 2026.
11.11.2025
The period during which consumers can complain about defective goods is also extended by one year if they choose to have the goods repaired instead of replaced. A new information form is also being introduced to help customers compare repairers’ offers more easily and understand prices and services. This should bring more transparency and fairness to the market.
The law also responds to changes in European rules. Following the repeal of the regulation on online consumer dispute resolution, Slovak regulations are being amended to ensure that effective consumer protection remains in place on the internet.
The Ministry of Labor, Social Affairs and Family of the Slovak Republic has published a notice on the increase in meal allowances for business trips.
From 01.12.2025, the following meal allowance
amounts will apply:
a) for a business trip lasting between 5 and 12 hours, 9,30 EUR;
b) for a business trip lasting between 12 and
148 hours, the employee is entitled to a meal allowance of 13,80 EUR;
c) for a business trip exceeding 18 hours, the meal allowance is 20,60 EUR.
Easing of the ban on retail sales
Effective from 01.10.2025, the number of days during which an employee cannot be ordered or agreed to perform work involving the sale of goods to the end consumer, including related work, will be reduced. The ban on sales during public holidays does not apply to retail sales at petrol stations selling fuel and lubricants, retail sales and dispensing of medicines in pharmacies, retail sales at airports, ports, other public transport facilities, and hospitals, and the sale of travel tickets and souvenirs.
The holidays to which the ban will continue to apply are as follows: January 1, Good Friday, Easter Sunday, December 24 (after 12:00 p.m.), December 25, and December 26.
Cancellation of public holidays
November 17 (Day of the Fight for Freedom and Democracy) is no longer a public holiday, but it remains a national holiday of the Slovak Republic. For year 2026, September 15 and May 8 will not be public holidays.
Definition of dependent work
The words “during working hours determined by the employer” are deleted. Under the new law, dependent work will be defined as work performed in a relationship of superiority of the employer and subordination of the employee, personally by the employee for the employer, according to the employer’s instructions, on behalf of the employer.
On 15.10.2025, the Government of the Slovak Republic approved a draft of a new Act on the Certification of Documents and Signatures on Documents. This Act is expected to come into effect on 01.03.2026.
The aim of the proposed legislation, which regulates the certification of documents and signatures by district offices and municipalities, is to clearly define and comprehensively define the basic concepts and principles of the application of this legislation in practice.
The proposed bill responds to the inconsistent interpretation of certain provisions of the current legislation and to the lack of terms required by current practice. The aim of the amendment is to remove ambiguities, improve the clarity of the legal framework, strengthen legal certainty for all parties concerned, and better reflect the needs of citizens that have emerged from everyday application practice.
The new law also introduces changes to the content of the certificate book of document conformity and the certificate book of signature authenticity. At the same time, it takes vulnerable groups into account – municipalities will now be able to verify signatures outside the office, for example in hospitals, social service facilities, or directly in citizens’ homes. The possibility of certifying signatures for people who cannot read or write is also being introduced, thereby expanding access to official acts for these groups as well.
The draft also specifies in more detail the cases in which the district office or municipality will not issue a certificate. The aim is to prevent abuse of certification procedures and increase legal certainty when working with official documents. According to the draft, a certificate will not be issued, for example, in cases where:
