Register of changes
Overview of changes in the law
Each entry answers four questions: what is changing, from when, who it affects and what to do. We record only changes verified in a primary source; proposals that are not yet law are marked as such.
Position as at
Showing 26 of 26 entries.
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2 Dec 2026 AI Act: new prohibitions and the end of the transition period for marking outputs in 50 days
Explanation
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).
What to do
- 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 commentary: AI Act: new prohibitions and the end of the transition period for marking outputs Source: Regulation (EU) 2026/1744 — EUR-Lex
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1 Jan 2027 Mandatory e-invoicing (e-faktúra) from 1 January 2027 in 80 days
Explanation
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.
What to do
- 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 commentary: Mandatory e-invoicing (e-faktúra) from 1 January 2027 Source: Act No. 385/2025 Coll. (amendment to the VAT Act) — Slov-Lex (in Slovak)
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1 Jan 2027 Minimum wage 2027: €972 a month in 80 days
Explanation
From 1 January 2027 the minimum wage rises to €972 a month and €5.586 an hour.
Who it affects
Employers, payroll accountants.
What to do
- 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 commentary: Minimum wage 2027: €972 a month Source: Notice No. 232/2026 Coll. — Slov-Lex (in Slovak)
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12 Jan 2027 Data Act: the end of charges for switching cloud provider in 91 days
Explanation
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).
What to do
- If you are planning to change cloud provider, check what charges your provider applies and from when it may no longer apply them.
Full commentary: Data Act: the end of charges for switching cloud provider Source: Regulation (EU) 2023/2854, Article 29 — EUR-Lex
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31 Mar 2027 Income tax return for 2026 in 169 days
Explanation
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.
What to do
- 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 commentary: Income tax return for 2026 Source: Financial Administration: Extending the deadline for filing a tax return (in Slovak)
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7 Jun 2027 First pay report for employers with 150 or more employees in 237 days
Explanation
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.
What to do
- 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 commentary: First pay report for employers with 150 or more employees Source: Act No. 76/2026 Coll. — Slov-Lex (in Slovak)
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2 Dec 2027 AI Act: obligations for high-risk systems under Annex III in 415 days
Explanation
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.
What to do
- 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 commentary: AI Act: obligations for high-risk systems under Annex III Source: Regulation (EU) 2026/1744 — EUR-Lex
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1 Jul 2030 Cross-border e-invoicing and the end of the control statement in 1357 days
Explanation
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.
What to do
- Nothing needs to change before 2030; when choosing an invoicing system, it is worth checking its roadmap for cross-border e-invoices.
Full commentary: 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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date not set Digital Omnibus: proposed changes to the GDPR, cookies and the Data Act —
Explanation
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.
What to do
- Do not change your cookie banner or processes based on the proposal — follow the rules in force.
- Follow the trilogue; LAWIT will update this entry in the overview of changes once the text is adopted.
Full commentary: Digital Omnibus: proposed changes to the GDPR, cookies and the Data Act Source: Sidley: EU Digital Omnibus — Commission proposal (19 November 2025)
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by the 25th day after the period VAT return and control statement every month
Explanation
Within 25 days after the end of the tax period: the return, VAT payment and the control statement.
Who it affects
VAT payers.
What to do
- Set a reminder for the 25th day after the end of each period; the Deadlines tool shows it calculated for the coming months.
Full commentary: VAT return and control statement Source: Financial Administration: When and how the control statement is filed (in Slovak)
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12 Sep 2026 Data Act: data access “by design” for new connected products in force
Explanation
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.
What to do
- For new products, check that users can access the data without unnecessary obstacles.
- Review your contract terms with B2B partners regarding data sharing.
Full commentary: Data Act: data access “by design” for new connected products Source: Regulation (EU) 2023/2854 (Data Act) — EUR-Lex
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17 Aug 2026 New Commercial Register Act in force
Explanation
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.
What to do
- When setting up a company or changing an entry, choose whether to file with the registry court or through a notary (registrar).
Full commentary: New Commercial Register Act Source: Act No. 29/2026 Coll. — Slov-Lex (in Slovak)
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2 Aug 2026 AI Act: transparency obligations under Article 50 now apply in force
Explanation
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.
What to do
- 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 commentary: AI Act: transparency obligations under Article 50 now apply Source: Regulation (EU) 2024/1689 (AI Act) — EUR-Lex
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27 Jul 2026 AI Act after the omnibus: high-risk AI obligations are postponed in force
Explanation
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.
What to do
- 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 commentary: AI Act after the omnibus: high-risk AI obligations are postponed Source: Regulation (EU) 2026/1744 — EUR-Lex
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7 Jun 2026 Act on equal pay for men and women (pay transparency) in force
Explanation
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.
What to do
- 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 commentary: Act on equal pay for men and women (pay transparency) Source: Act No. 76/2026 Coll. — Slov-Lex (in Slovak)
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1 May 2026 Obligation to accept cashless payment above €1 in force
Explanation
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.
What to do
- 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 commentary: 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)
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1 Jan 2026 New Sales Recording Act: eKasa for all services too in force
Explanation
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.
What to do
- 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 commentary: New Sales Recording Act: eKasa for all services too Source: Act No. 384/2025 Coll. on recording sales — Slov-Lex (in Slovak)
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1 Jan 2026 VAT 2026: sweets, confectionery and salty snacks at 23% in force
Explanation
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.
What to do
- 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 commentary: VAT 2026: sweets, confectionery and salty snacks at 23% Source: Podnikajte.sk: VAT rates from 1 January 2026 (in Slovak)
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1 Jan 2026 Personal income tax 2026: new 30% and 35% bands in force
Explanation
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.
What to do
- Take the new bands into account when planning bonuses and profit distributions.
Full commentary: Personal income tax 2026: new 30% and 35% bands Source: Financial Administration: Personal income tax rate for 2026 (in Slovak)
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1 Jan 2026 Contributions for the self-employed 2026: a higher minimum and a shorter “contribution holiday” in force
Explanation
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).
What to do
- 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 commentary: 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)
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1 Jan 2026 Minimum wage 2026: €915 a month in force
Explanation
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.
What to do
- Check the pay of employees on the lowest grades and the supplements linked to the minimum wage.
Full commentary: Minimum wage 2026: €915 a month Source: Notice No. 245/2025 Coll. — Slov-Lex (in Slovak)
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28 Jun 2025 Accessibility of online shops and digital services (European Accessibility Act) in force
Explanation
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.
What to do
- 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 commentary: Accessibility of online shops and digital services (European Accessibility Act) Source: Act No. 351/2022 Coll. — Slov-Lex (in Slovak)
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1 Jan 2025 The Cybersecurity Act after NIS2 implementation in force
Explanation
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).
What to do
- 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 commentary: The Cybersecurity Act after NIS2 implementation Source: Act No. 366/2024 Coll. — Slov-Lex (in Slovak)
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1 Jan 2025 New VAT rates: 23%, 19% and 5% in force
Explanation
From 1 January 2025 the standard rate is 23%, with reduced rates of 19% and 5%.
Who it affects
All VAT payers.
What to do
- Check how rates are assigned to goods and services in your invoicing system and in eKasa.
Full commentary: New VAT rates: 23%, 19% and 5% Source: European Commission, Access2Markets: VAT changes in Member States (in Slovak)
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1 Jan 2025 VAT registration: the €50,000 and €62,500 thresholds in force
Explanation
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.
What to do
- Monitor your calendar-year turnover as you go.
- File the registration application within 5 working days of exceeding the threshold.
Full commentary: VAT registration: the €50,000 and €62,500 thresholds Source: Podnikajte.sk: VAT registration from 2025 (in Slovak)
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1 Jul 2024 New Consumer Protection Act No. 108/2024 Coll. in force
Explanation
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.
What to do
- 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 commentary: New Consumer Protection Act No. 108/2024 Coll. Source: Act No. 108/2024 Coll. — Slov-Lex (PDF) (in Slovak)
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Status is given by word and mark: ◆ coming · ■ changed · ◇ proposal · ○ recurring. Sources checked .
How to read the register
- Coming
- An adopted rule or a deadline that will start to apply later. The entry shows the number of days until that date.
- Changed
- A change that already applies. It stays in the register while it is still relevant for businesses.
- Proposal
- A legislative proposal that has not yet been adopted. It imposes nothing; we follow its progress.
- Recurring
- A regular obligation, such as the monthly VAT return.
Status is always given by a word and the shape of a mark; colour is only a supplement. Your selection is kept only in the page address, so you can send the selected view as a link.
You will also find the register’s deadlines in the annex Deadlines. You can follow changes via RSS.