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To avoid attracting unwanted scrutiny from the Slovak tax authorities, it is essential to maintain honesty and transparency in your business operations. Here are some key recommendations: Timely Reporting. Submitting tax returns and payments on time significantly reduces the risk of inspections. Delays or unfulfilled obligations are likely to draw immediate attention from inspectors. Stable Financial Performance. Sudden spikes in income, unexpected increases in expenses, or continuous losses may raise red flags. Such changes should always be logically explained in y...

In Slovakia, employers are required to compensate employees working under an employment contract for meals. This applies to both office workers and employees on business trips. The compensation amount depends on the duration of the workday or business trip. New compensation rates will take effect on April 1, 2025. New Meal Compensation Rates for Business Trips: €8.80 – for trips lasting 5 to 12 hours; €13.10 – for trips lasting 12 to 18 hours; €19.50 – for trips lasting more than 18 hours. What Changes for Other Employee...

The preschool education system in Slovakia is actively developing. Private nurseries are more common, and their costs are higher in larger cities. Additional activities and clubs can significantly affect the price. Public nurseries are much fewer in number; they are free, but meals must be paid for. It is best to start looking for a nursery in advance to secure a spot at your preferred location. When choosing, consider the geographic location, reputation, cost, and language environment. Many nursery websites provide detailed information about programs, prices, and contact details....

A fixed-term employment contract in Slovakia is concluded for a specified period or until the completion of a particular task. However, this does not mean that it cannot be terminated early. Grounds for Termination: Mutual Agreement. The employee and employer can terminate the contract at any time if both parties agree. Employee’s Initiative. An employee has the right to resign for personal reasons. Usually, a one-month notice period is required unless otherwise specified in the contract or legislation. Employer’s Initiative. The contract can onl...

Inheritance in Slovakia. Inheritance in Slovakia is regulated by law and can take place either by legal succession or by will. It is important to understand the rules applicable in each case to avoid unexpected situations and disputes among heirs. Inheritance without a Will. When there is no will, the distribution of assets follows legal succession. The primary heirs are the deceased's children, spouse, and parents, if they are alive. If these relatives are absent, more distant family members—such as siblings, uncles, and aunts—become the legal heirs. If no heirs exist...

The Government of Slovakia has approved a new regulation changing the rules for providing compensation for the accommodation of refugees from Ukraine. These measures aim to reduce the financial burden on the budget and support the integration of refugees into social and labor spheres. Starting from March 1, 2025, the subsidy for accommodation will be reduced to 60 days instead of the previous 120 days.   Exceptions are provided for socially vulnerable categories, including: Recipients of social assistance (v hmotnej núdzi); People with sever...

Waiting for a fine is worse than the fine itself. You might have violated the rules, but the notification hasn’t arrived yet. So how can you check if you have any outstanding fines? The Ministry of the Interior of Slovakia offers a convenient service called "Informovanie o priestupkoch občana", which displays traffic violation fines registered by the ministry. To check, you’ll need a plastic ID card with a chip (eID). First, visit Slovensko.sk, find the "Informovanie o priestupkoch občana" service, and log in using your eID. A KEP signature is not ...

The probation period in Slovakia is regulated by the provisions of the Labour Code and is intended to allow the employer to assess whether the employee meets the requirements of the position. The employment contract must specify the probation period, which can last a maximum of 3 months for regular employees and up to 6 months for managers. If an employee is temporarily absent due to illness or other reasons, the probation period is extended by the corresponding number of days. In cases where the probation period is not specified in the contract, the employee is considered to be h...

If a dispute arises between a buyer and a seller in Slovakia, the consumer has several options for resolution: Slovak Trade Inspection (SOI) – This is a government body responsible for monitoring compliance with consumer protection regulations at the national level. SOI ensures that obligations established by law and EU regulations are met. If violations are detected, the inspection has the authority to ban the sale of goods or the provision of services and to demand the immediate withdrawal of products from the market. Consumer Protection Organizations – Thes...

The procedure for paying insurance contributions in Slovakia depends on your status: employee, entrepreneur, student, or unemployed: For employees under an employment contract. The employer deducts contributions from the salary and transfers them to the employee's chosen insurance company. For self-employed individuals. You are responsible for calculating and paying your insurance contributions. Payments must be made monthly by the 8th of the following month. The amount depends on the previous year's income (in 2025, the minimum rate is €107.25 per month). ...

Buying real estate in Slovakia may seem like a fairly simple task, but in practice, it involves a number of potential risks. Here are the main ones: Legal purity of the property. Before the transaction, ensure that the property is not encumbered by liens, legal disputes, or other obligations; the seller is indeed the rightful owner of the property. Hidden defects. The property may have technical or structural flaws that are not immediately visible, such as mold, communication defects, or unauthorized alterations. Incorrect purchase agreement. The contract may con...

A power of attorney is an official document that allows one person to delegate their authority to another person to perform certain actions on their behalf. It may be needed to sign contracts, when applying to government agencies, to obtain documents, in the course of doing business, to resolve issues abroad. A power of attorney can be general: it provides a wide range of powers, including property management; special: it is intended to perform a specific action; notarial: for real estate transactions and a number of other operations. To formalize a power of attorney in Slovakia, you need to ...

Seasonal employment is employment that does not exceed 180 days within 12 consecutive months and depends on a specific time of year when the volume of work in a particular sector increases (agriculture, forestry, fishing, industry, construction work and accommodation and food services). If a citizen of a non-EU country does not need a visa, he/she only needs to obtain a work permit. It is issued by the local Department of Labor, Social Affairs and Family. The work permit is granted for a period of up to 90 days within 12 consecutive months. The employer is obliged to notify the labor exchange...

The law reliably protects the rights of pregnant employees, but there are exceptional circumstances in which termination of an employment contract is still possible: Liquidation of the enterprise. If the company ceases its activities, employment contracts with all employees, including pregnant women, are subject to termination. Probationary period. If a pregnant employee fails to complete the probationary period, dismissal is permitted. However, it must comply with strict legal requirements. Fixed-term employment contract. If the employment relationship is formalized for a certain period, it ...

In Slovakia, the use of an electronic cash register system (e-kasa) is mandatory for entrepreneurs who accept cash or bank card payments for goods and services. This applies to both individuals and legal entities engaged in business activities. Areas where e-kasa is mandatory: Retail trade: all companies and sole proprietors selling goods to final consumers. Services: restaurants, cafes, hotels, hairdressers, fitness centers, taxis and other similar businesses. Online retailers: entrepreneurs who sell online where cash on delivery is accepted. Rentals and Hire: Companies that provide cars for...