Important changes for EVERYONE in Slovakia from 01.10.2020

The end of the pandemic period and all the “privileges” in the reporting / tax area, which this period brought to the activities of entrepreneurs.

Today I will publish an overview of the key provisions in the field of taxes, which are terminated in connection with the amendments to the law 67/2020 “On certain emergency precautions in the financial sector related to the spread of the dangerous disease COVID-19.”


– End of the pandemic on September 30, 2020.

– For all obligations that must be fulfilled by tax entities before the end of the month after the end of the pandemic period, the deadline is November 2, 2020, since the end of October falls on Saturday.

Specific key activities:

1.Annual report (Ročné zúčtovanie)
– Preparation of an annual report and calculation of taxes on profits by the employer for employees by 31.10.

-Delivery of the document on the preparation of the annual report and the calculation of taxes on profits to the employee by 11/30/2020

2. Tax return for income tax (Daňové priznanie k dani z príjmov) / Notice of tax accrual and total income from dependent activities (Hlásenie o vyúčtovaní dane a o úhrne príjmov zo závislej činnosti)

– Obligation to file a return for income tax for the reporting period that expired during the pandemic period – by 2.11.

– Obligation to pay taxes on profits – until 2.11.2020

– Submission of the Notification on the accrual of tax and total profit from dependent activities to the tax authority, including the payment of tax (Podanie hlásenia o vyúčtovaní dane a o úhrne príjmov zo závislej činnosti správcovi dane), – until 11/30/2020

– At the same time, we would like to inform you that in case of an unfavorable financial situation, tax subjects may ask the tax authority to pay the tax in installments, in which case we recommend submitting such applications in advance along with the tax return.

3. Submission of a notice on the calculation and payment of tax on profits for medical services (Podanie oznámenia o zrazení a odvedení dane z príjmov poskytovateľa zdravotnej starostlivosti), including payment of tax – until 2.11.2020

4. Transfer of 2% share of paid tax

– Issuance of a confirmation of payment of tax in order to transfer a portion of the paid tax (Vystavenie potvrdenia o zaplatení dane na účely poukázania podielu zaplatenej dane) (2%) for an employee – until 15.11.

– submission of an application for the transfer of a share of paid tax (Podanie vyhlásenia o poukázaní podielu zaplatenej dane) (2%) by an employee – until 30.11.

– payment of 2% by the tax authority to the addressee (recipient) (Poukázanie 2% správcom dane prijímateľovi) on the basis of submitted tax returns – until 31.1.2021

– payment of 2% by the tax authority to the addressee (recipient) on the basis of the submitted applications by the employee (Poukázanie 2% správcom dane prijímateľovi na základe podaného vyhlásenia zamestnancom) – until 26.2.2021

5. Advance income tax payments

In case of advance payments, the rule is that the introduction of a separate method of payment for advance payments in accordance with Law No. 67/2020 and Order of the Government of the Slovak Republic No. 104/2020 applies to advance payments, the payment deadline for which is the end of October 2020.

For advance payments to income tax, the beginning of the payment term of which is from 01.11.2020, the standard mechanism is applied in accordance with the provisions of the law on income tax.

An exception is the possibility of not making advance payments based on a decrease in turnover of less than 40% compared to the same period of the previous calendar year, this exception can be applied for the last time for advance payments due in September 2020.

6. From 01.10.2020, all tax processes that were suspended during the pandemic will begin to operate:

– Starting from October 1, 2020, the suspended tax control will be updated, except in cases where such a process was terminated not for reasons of a pandemic.

– Starting from October 1, 2020, other production processes will continue, such as, for example, suspended appeals and punitive tax proceedings.

7. If the tax entity during the pandemic period did not pay the accrued tax amount, this amount will not be considered an underpayment if it is paid before 02.11.2020.

8. If during the period of the pandemic the deadlines have passed in which the tax entity should have done something and did not fulfill it, then it can thus fulfill the obligations by November 2, 2020, then the deadlines will not be considered violated (for example, filing documents upon request or filing an appeal).

9. The foreclosure period begins again, i.e. the term for the termination of the right to tax.

For some events during the pandemic, the deadline is 12/31/2020, for example, updating the entry into the list of tax debtors, which the financial administration did not update during the pandemic. This list will be updated after 12/31/2020.

A source:

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