What is changing in the rules for doing business in Slovakia — and what to do about it.

• 2 Dec 2026 Coming Tech / AI Act AI Act: new prohibitions and the end of the transition period for marking outputs T−51 days

  Explained

  From 2 December 2026 AI for non-consensual intimate content and CSAM is prohibited; the transition period for marking ends.

  Who it affects
  Providers and deployers of generative AI systems (image, video, audio, text).

  Action

  • If you provide a generative tool, check your technical solution for machine-readable marking of outputs.
  • Review your safeguards against misuse of the tool for prohibited content.

  Full briefing: AI Act: new prohibitions and the end of the transition period for marking outputs Source: Regulation (EU) 2026/1744 — EUR-Lex

• 1 Jan 2027 Coming Business / VAT / e-invoicing Mandatory e-invoicing (e-faktúra) from 1 January 2027 T−81 days

  Explained

  VAT payers must issue e-invoices for domestic B2B and B2G supplies and report the invoice data.

  Who it affects
  VAT payers that supply goods and services to other businesses or to public bodies in Slovakia.

  Action

  • Check whether your invoicing or accounting software supports e-invoices and a connection to a digital postman.
  • Choose a certified delivery service provider from the list on the Financial Administration portal (eFaktúra section).
  • If you issue invoices, plan for the 15-day deadline for issuing an e-invoice (Section 85o(6)) and for reporting the data when the invoice is issued.

  Full briefing: Mandatory e-invoicing (e-faktúra) from 1 January 2027 Source: Act No. 385/2025 Coll. (amendment to the VAT Act) — Slov-Lex (in Slovak)

• 1 Jan 2027 Coming Law / Employment law Minimum wage 2027: €972 a month T−81 days

  Explained

  From 1 January 2027 the minimum wage rises to €972 a month and €5.586 an hour.

  Who it affects
  Employers, payroll accountants.

  Action

  • Adjust pay that would fall below the new minimum wage or minimum wage entitlements from January.
  • Recalculate supplements linked to the minimum wage (e.g. for night work, work on Saturdays and Sundays).

  Full briefing: Minimum wage 2027: €972 a month Source: Notice No. 232/2026 Coll. — Slov-Lex (in Slovak)

• 12 Jan 2027 Coming Tech / Data Act Data Act: the end of charges for switching cloud provider T−92 days

  Explained

  From 12 January 2027 providers of data processing services may not charge for switching to another provider.

  Who it affects
  Companies that buy cloud services (IaaS, PaaS, SaaS).

  Action

  • If you are planning to change cloud provider, check what charges your provider applies and from when it may no longer apply them.

  Full briefing: Data Act: the end of charges for switching cloud provider Source: Regulation (EU) 2023/2854, Article 29 — EUR-Lex

• 31 Mar 2027 Coming Business / Income tax Income tax return for 2026 T−170 days

  Explained

  Deadline: 31 March 2027. Extension by notice of 3 months, or 6 months with foreign income.

  Who it affects
  Sole traders, limited liability companies (s.r.o.) and other taxpayers required to file a return.

  Action

  • If you need more time, file the extension notice electronically by 31 March 2027.
  • The tax is paid within the extended deadline — not earlier, but not later either.

  Full briefing: Income tax return for 2026 Source: Financial Administration: Extending the deadline for filing a tax return (in Slovak)

• 7 Jun 2027 Coming Law / Employment law First pay report for employers with 150 or more employees T−238 days

  Explained

  Deadline: 7 June 2027, for the period 1 August – 31 December 2026 (Section 18(3) of Act No. 76/2026 Coll.).

  Who it affects
  Employers with 150 or more employees.

  Action

  • Make sure your payroll data from 1 August 2026 allow comparison by sex and job category.
  • If the report shows an unjustified gap of at least 5%, expect a joint assessment with employee representatives.

  Full briefing: First pay report for employers with 150 or more employees Source: Act No. 76/2026 Coll. — Slov-Lex (in Slovak)

• 2 Dec 2027 Coming Tech / AI Act AI Act: obligations for high-risk systems under Annex III T−416 days

  Explained

  Recruitment, employee assessment, biometrics, access to services: obligations from 2 December 2027.

  Who it affects
  Companies that develop or use AI for recruiting, assessing or monitoring employees.

  Action

  • Map the AI systems in your company and classify them by risk.
  • For high-risk systems, plan risk management, documentation, human oversight and record-keeping.

  Full briefing: AI Act: obligations for high-risk systems under Annex III Source: Regulation (EU) 2026/1744 — EUR-Lex

• 1 Jul 2030 Coming Business / VAT / e-invoicing Cross-border e-invoicing and the end of the control statement T−1358 days

  Explained

  From 1 July 2030 e-invoicing extends to supplies within the EU and the VAT control statement ends.

  Who it affects
  VAT payers trading within the EU.

  Action

  • Nothing needs to change before 2030; when choosing an invoicing system, it is worth checking its roadmap for cross-border e-invoices.

  Full briefing: Cross-border e-invoicing and the end of the control statement Source: Act No. 385/2025 Coll. — Slov-Lex (in Slovak)

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