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| The amendment to the Tax Code will bring significant changes in sanctions for offenses |
| Bratislava, 23.12.2025 |
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| The amendment to the Tax Code will introduce significant changes in sanctions for administrative offenses from January 1, 2026. In addition to increasing the lower and upper limits of fines for breach of obligations, it will also bring a significant motivational element, the Financial Administration of the Slovak Republic reported on Tuesday. The aim of the changes is to strengthen the responsible fulfillment of tax obligations, increase the preventive effect of sanctions and at the same time motivate tax entities to quickly pay the imposed obligations.
One of the key changes is the adjustment of sanctions for administrative offenses. The lower limit is increased to 100 euros. The upper limit is increased in the case of fines for failure to comply with the notification obligation, the obligation imposed by the decision of the tax administrator and some of the obligations of a non-monetary nature to 10,000 euros, in the case of failure to comply with the registration obligation to up to 30,000 euros and in the case of failure to file a tax return to 30,000 euros or 60,000 euros.
“The imposition of a fine under the new legislation will apply to cases in which a specific breach of obligation occurs after December 31, 2025,” the financial administration stated.
An administrative offence is committed by a person who fails to file a tax return within the established period or within the period specified by the tax administrator in the notice, fails to fulfill the registration obligation and the notification obligation within the period, or the obligation imposed by the decision of the tax administrator and any of the non-monetary obligations under the Tax Code or special regulations.
The amendment to the Tax Code also introduces an incentive mechanism for tax entities. “If a tax entity pays a monetary payment, in the event of a tax assessment or a tax difference or in determining the amount or difference in the amount to which it has claimed, within 15 days of delivery of the decision issued in the assessment proceedings, the fine will be reduced to two-thirds of its established amount,” the financial administration stated.
The transitional provision of the Tax Code also stipulates that the fine will be imposed for the first time only in the amount of two-thirds if the tax entity pays the tax difference within 15 days of the delivery of the decision issued in the assessment proceedings, which will be delivered to it after December 31, 2025.
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Address : Euro-Brew Ltd., Hlboká 22, 917 01 Trnava, Slovakia
Tel. : +421 33 53 418 53, Fax : +421 33 53 418 52, E-mail : info@eurobrew.sk |
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