Radar

• 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)

• date not set Proposal Privacy / GDPR / cookies Digital Omnibus: proposed changes to the GDPR, cookies and the Data Act —

  Explained

  The Commission’s proposal of 19 November 2025 is still in the legislative process. The current rules are unchanged.

  Who it affects
  All operators of websites, apps and online shops; companies processing personal data.

  Action

  • Do not change your cookie banner or processes based on the proposal — follow the rules in force.
  • Follow the trilogue; LAWIT Radar will update this item once the text is adopted.

  Full briefing: Digital Omnibus: proposed changes to the GDPR, cookies and the Data Act Source: Sidley: EU Digital Omnibus — Commission proposal (19 November 2025)

• by the 25th day after the period Recurring Business / VAT VAT return and control statement monthly

  Explained

  Within 25 days after the end of the tax period: the return, VAT payment and the control statement.

  Who it affects
  VAT payers.

  Action

  • Set a reminder for the 25th day after the end of each period; the Deadlines tool shows it calculated for the coming months.

  Full briefing: VAT return and control statement Source: Financial Administration: When and how the control statement is filed (in Slovak)

• 12 Sep 2026 Changed Tech / Data Act Data Act: data access “by design” for new connected products in force

  Explained

  Connected products placed on the market after 12 September 2026 must make data directly available to the user.

  Who it affects
  Manufacturers of connected (IoT) devices and providers of related services.

  Action

  • For new products, check that users can access the data without unnecessary obstacles.
  • Review your contract terms with B2B partners regarding data sharing.

  Full briefing: Data Act: data access “by design” for new connected products Source: Regulation (EU) 2023/2854 (Data Act) — EUR-Lex

• 17 Aug 2026 Changed Business / Commercial register New Commercial Register Act in force

  Explained

  Act No. 29/2026 Coll. applies from 17 August 2026; filings can also be made through a notary acting as registrar.

  Who it affects
  Founders of companies; existing companies when changing their registered details.

  Action

  • When setting up a company or changing an entry, choose whether to file with the registry court or through a notary (registrar).

  Full briefing: New Commercial Register Act Source: Act No. 29/2026 Coll. — Slov-Lex (in Slovak)

• 2 Aug 2026 Changed Tech / AI Act AI Act: transparency obligations under Article 50 now apply in force

  Explained

  Chatbots must disclose that they are AI; deepfakes must be labelled. Applies from 2 August 2026.

  Who it affects
  Companies that use a chatbot on their website or in customer support.

  Action

  • Add a clear notice to your chatbot, at the latest at the first interaction, that the user is communicating with AI.
  • Introduce a rule for labelling deepfake content in marketing and on social media.

  Full briefing: AI Act: transparency obligations under Article 50 now apply Source: Regulation (EU) 2024/1689 (AI Act) — EUR-Lex

• 27 Jul 2026 Changed Tech / AI Act AI Act after the omnibus: high-risk AI obligations are postponed in force

  Explained

  Regulation (EU) 2026/1744 moved high-risk AI to 2 December 2027 (Annex III) and 2 August 2028 (Annex I).

  Who it affects
  Providers and deployers of AI systems in areas such as employment, education, biometrics and access to services.

  Action

  • Update your internal compliance plan: the dates for high-risk systems are now 2 December 2027 and 2 August 2028.
  • Do not put off obligations that already apply: prohibited practices (since 2 February 2025) and transparency under Article 50 (since 2 August 2026).
  • AI literacy: the law no longer requires you to “ensure a sufficient level”, but to take measures to support it — training or internal rules remain a sensible minimum.

  Full briefing: AI Act after the omnibus: high-risk AI obligations are postponed Source: Regulation (EU) 2026/1744 — EUR-Lex

• 7 Jun 2026 Changed Law / Employment law Act on equal pay for men and women (pay transparency) in force

  Explained

  Act No. 76/2026 Coll.: no questions about previous pay, pay ranges for applicants, right to information.

  Who it affects
  All employers; the obligation to submit pay reports depends on the number of employees.

  Action

  • Inform applicants of the starting pay or its range before the interview.
  • Remove questions about current salary from recruitment forms.
  • Once a year, inform employees of their right to information about pay.

  Full briefing: Act on equal pay for men and women (pay transparency) Source: Act No. 76/2026 Coll. — Slov-Lex (in Slovak)

• 1 May 2026 Changed Business / eKasa Obligation to accept cashless payment above €1 in force

  Explained

  Anyone who records sales in eKasa must, from 1 May 2026, let customers pay without cash when the amount exceeds €1.

  Who it affects
  All sellers who record sales in eKasa — including stallholders at markets and fairs and craftspeople working at the customer’s premises.

  Action

  • Provide at least one cashless payment method (card terminal, mobile payment or QR payment).
  • If you sell out in the field, check internet coverage — the Act does not apply the obligation if there is no signal on site or the technical equipment for confirming the payment does not work.

  Full briefing: Obligation to accept cashless payment above €1 Source: Act No. 384/2025 Coll. — version in force from 1 January 2026 (Zákony pre ľudí) (in Slovak)

• 1 Jan 2026 Changed Business / eKasa New Sales Recording Act: eKasa for all services too in force

  Explained

  From 1 January 2026, Act No. 384/2025 Coll. replaced the cash register Act; the list of services in its annex no longer exists.

  Who it affects
  Individuals and legal entities authorised to do business or carry out other self-employed activity that receive payments for goods or services at a point of sale.

  Action

  • If you take cash or card payments on the spot, get an eKasa cash register (online or virtual).
  • Record deposits and balancing payments too — the Act expressly treats them as sales.
  • Display a notice about the obligation to record sales at the point of sale.

  Full briefing: New Sales Recording Act: eKasa for all services too Source: Act No. 384/2025 Coll. on recording sales — Slov-Lex (in Slovak)

• 1 Jan 2026 Changed Business / VAT VAT 2026: sweets, confectionery and salty snacks at 23% in force

  Explained

  From 1 January 2026 selected foods with higher sugar and salt content moved from the 19% rate to 23%.

  Who it affects
  VAT payers selling food and drink: shops, bakeries, cake shops, gingerbread makers, catering businesses.

  Action

  • Check the rates in eKasa and your invoicing system against the customs tariff code.
  • If in doubt about classification, ask the customs office for binding tariff information.

  Full briefing: VAT 2026: sweets, confectionery and salty snacks at 23% Source: Podnikajte.sk: VAT rates from 1 January 2026 (in Slovak)

• 1 Jan 2026 Changed Business / Income tax Personal income tax 2026: new 30% and 35% bands in force

  Explained

  For 2026, rates of 30% and 35% have been added; the 15% rate for businesses with income up to €100,000 remains.

  Who it affects
  Higher-earning employees; sole traders with income above €100,000.

  Action

  • Take the new bands into account when planning bonuses and profit distributions.

  Full briefing: Personal income tax 2026: new 30% and 35% bands Source: Financial Administration: Personal income tax rate for 2026 (in Slovak)

• 1 Jan 2026 Changed Business / Self-employed contributions Contributions for the self-employed 2026: a higher minimum and a shorter “contribution holiday” in force

  Explained

  Minimum Social Insurance Agency contribution €303.11, health insurance 16%, insurance from the 6th month of business.

  Who it affects
  Self-employed persons (sole traders, liberal professions).

  Action

  • Check the amount of your contributions against the notice from the Social Insurance Agency and your health insurance company.
  • If you are starting a business, budget for contributions from the sixth month — not only from July of the following year.

  Full briefing: Contributions for the self-employed 2026: a higher minimum and a shorter “contribution holiday” Source: Podnikajte.sk: Minimum contributions for the self-employed from 1 January 2026 (in Slovak)

• 1 Jan 2026 Changed Law / Employment law Minimum wage 2026: €915 a month in force

  Explained

  From 1 January 2026 the minimum wage is €915 a month and €5.259 an hour.

  Who it affects
  Employers; payroll accountants. Minimum wage entitlements and supplements are also derived from the minimum wage.

  Action

  • Check the pay of employees on the lowest grades and the supplements linked to the minimum wage.

  Full briefing: Minimum wage 2026: €915 a month Source: Notice No. 245/2025 Coll. — Slov-Lex (in Slovak)

• 28 Jun 2025 Changed Tech / Accessibility Accessibility of online shops and digital services (European Accessibility Act) in force

  Explained

  Act No. 351/2022 Coll. applies from 28 June 2025; micro-enterprises providing services are exempt.

  Who it affects
  Operators of online shops and online services that are not micro-enterprises.

  Action

  • Check whether you are a micro-enterprise — if not, assess the accessibility of your online shop (keyboard, contrast, alternative text, forms).
  • Add information on the accessibility of the service to your terms and conditions or website.

  Full briefing: Accessibility of online shops and digital services (European Accessibility Act) Source: Act No. 351/2022 Coll. — Slov-Lex (in Slovak)

• 1 Jan 2025 Changed Tech / Cybersecurity The Cybersecurity Act after NIS2 implementation in force

  Explained

  Amendment No. 366/2024 Coll. widened the circle of regulated companies; incidents are reported within 24 and 72 hours.

  Who it affects
  Medium-sized and large enterprises in the defined sectors (energy, transport, finance, health, digital infrastructure, ICT services, food, digital providers and others).

  Action

  • Assess whether your company falls under the Act (the NBÚ provides a guidance tool).
  • A newly regulated entity must register within 60 days of starting the activity (Section 17(2)).
  • Security measures must be adopted within 12 months of entry in the register (Section 19(1)).

  Full briefing: The Cybersecurity Act after NIS2 implementation Source: Act No. 366/2024 Coll. — Slov-Lex (in Slovak)

• 1 Jan 2025 Changed Business / VAT New VAT rates: 23%, 19% and 5% in force

  Explained

  From 1 January 2025 the standard rate is 23%, with reduced rates of 19% and 5%.

  Who it affects
  All VAT payers.

  Action

  • Check how rates are assigned to goods and services in your invoicing system and in eKasa.

  Full briefing: New VAT rates: 23%, 19% and 5% Source: European Commission, Access2Markets: VAT changes in Member States (in Slovak)

• 1 Jan 2025 Changed Business / VAT VAT registration: the €50,000 and €62,500 thresholds in force

  Explained

  Since 2025 turnover is assessed per calendar year; above €62,500 you become a VAT payer immediately.

  Who it affects
  Sole traders and companies that are not VAT payers and whose turnover is approaching the thresholds.

  Action

  • Monitor your calendar-year turnover as you go.
  • File the registration application within 5 working days of exceeding the threshold.

  Full briefing: VAT registration: the €50,000 and €62,500 thresholds Source: Podnikajte.sk: VAT registration from 2025 (in Slovak)

• 1 Jul 2024 Changed Law / Consumers New Consumer Protection Act No. 108/2024 Coll. in force

  Explained

  One Act instead of three; 14 days to withdraw, 30 days after an unsolicited visit or a sales event.

  Who it affects
  Everyone who sells to consumers — shops, online shops, craftspeople, services.

  Action

  • Update your terms and conditions and withdrawal information (a model form is in Annex 2 to the Act).
  • For goods made to the customer’s specification, state that the right of withdrawal does not apply (Section 19(1)(c)).

  Full briefing: New Consumer Protection Act No. 108/2024 Coll. Source: Act No. 108/2024 Coll. — Slov-Lex (PDF) (in Slovak)

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