Regulatory changes and explainers for people living, working or doing business in Slovakia. Informational content, not legal advice.https://lawit.sk/en-gbhttps://lawit.sk/en/changes/e-invoicing-from-2027/https://lawit.sk/en/changes/e-invoicing-from-2027/VAT payers must issue e-invoices for domestic B2B and B2G supplies and report the invoice data. Date: 1 Jan 2027.Mon, 12 Oct 2026 08:00:00 GMTChangesVAT / e-invoicinghttps://lawit.sk/en/changes/sales-recording-act-2026/https://lawit.sk/en/changes/sales-recording-act-2026/From 1 January 2026, Act No. 384/2025 Coll. replaced the cash register Act; the list of services in its annex no longer exists. Date: 1 Jan 2026.Mon, 12 Oct 2026 08:00:00 GMTChangeseKasahttps://lawit.sk/en/changes/cashless-payment-2026/https://lawit.sk/en/changes/cashless-payment-2026/Anyone who records sales in eKasa must, from 1 May 2026, let customers pay without cash when the amount exceeds €1. Date: 1 May 2026.Mon, 12 Oct 2026 08:00:00 GMTChangeseKasahttps://lawit.sk/en/changes/ai-omnibus-2026-1744/https://lawit.sk/en/changes/ai-omnibus-2026-1744/Regulation (EU) 2026/1744 moved high-risk AI to 2 December 2027 (Annex III) and 2 August 2028 (Annex I). Date: 27 Jul 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesAI Acthttps://lawit.sk/en/changes/ai-act-transparency-article-50/https://lawit.sk/en/changes/ai-act-transparency-article-50/Chatbots must disclose that they are AI; deepfakes must be labelled. Applies from 2 August 2026. Date: 2 Aug 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesAI Acthttps://lawit.sk/en/changes/ai-act-new-prohibitions-2026-12/https://lawit.sk/en/changes/ai-act-new-prohibitions-2026-12/From 2 December 2026 AI for non-consensual intimate content and CSAM is prohibited; the transition period for marking ends. Date: 2 Dec 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesAI Acthttps://lawit.sk/en/changes/ai-act-high-risk-2027/https://lawit.sk/en/changes/ai-act-high-risk-2027/Recruitment, employee assessment, biometrics, access to services: obligations from 2 December 2027. Date: 2 Dec 2027.Mon, 12 Oct 2026 08:00:00 GMTChangesAI Acthttps://lawit.sk/en/changes/digital-omnibus-gdpr-proposal/https://lawit.sk/en/changes/digital-omnibus-gdpr-proposal/The Commission’s proposal of 19 November 2025 is still in the legislative process. The current rules are unchanged. Date: date not set.Mon, 12 Oct 2026 08:00:00 GMTChangesGDPR / cookieshttps://lawit.sk/en/changes/data-act-access-by-design/https://lawit.sk/en/changes/data-act-access-by-design/Connected products placed on the market after 12 September 2026 must make data directly available to the user. Date: 12 Sep 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesData Acthttps://lawit.sk/en/changes/data-act-cloud-switching-2027/https://lawit.sk/en/changes/data-act-cloud-switching-2027/From 12 January 2027 providers of data processing services may not charge for switching to another provider. Date: 12 Jan 2027.Mon, 12 Oct 2026 08:00:00 GMTChangesData Acthttps://lawit.sk/en/changes/cybersecurity-act-nis2/https://lawit.sk/en/changes/cybersecurity-act-nis2/Amendment No. 366/2024 Coll. widened the circle of regulated companies; incidents are reported within 24 and 72 hours. Date: 1 Jan 2025.Mon, 12 Oct 2026 08:00:00 GMTChangesCybersecurityhttps://lawit.sk/en/changes/vat-rates-2025/https://lawit.sk/en/changes/vat-rates-2025/From 1 January 2025 the standard rate is 23%, with reduced rates of 19% and 5%. Date: 1 Jan 2025.Mon, 12 Oct 2026 08:00:00 GMTChangesVAThttps://lawit.sk/en/changes/vat-2026-sugar-and-salt/https://lawit.sk/en/changes/vat-2026-sugar-and-salt/From 1 January 2026 selected foods with higher sugar and salt content moved from the 19% rate to 23%. Date: 1 Jan 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesVAThttps://lawit.sk/en/changes/personal-income-tax-2026/https://lawit.sk/en/changes/personal-income-tax-2026/For 2026, rates of 30% and 35% have been added; the 15% rate for businesses with income up to €100,000 remains. Date: 1 Jan 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesIncome taxhttps://lawit.sk/en/changes/self-employed-contributions-2026/https://lawit.sk/en/changes/self-employed-contributions-2026/Minimum Social Insurance Agency contribution €303.11, health insurance 16%, insurance from the 6th month of business. Date: 1 Jan 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesSelf-employed contributionshttps://lawit.sk/en/changes/vat-registration-2025/https://lawit.sk/en/changes/vat-registration-2025/Since 2025 turnover is assessed per calendar year; above €62,500 you become a VAT payer immediately. Date: 1 Jan 2025.Mon, 12 Oct 2026 08:00:00 GMTChangesVAThttps://lawit.sk/en/changes/accessibility-act/https://lawit.sk/en/changes/accessibility-act/Act No. 351/2022 Coll. applies from 28 June 2025; micro-enterprises providing services are exempt. Date: 28 Jun 2025.Mon, 12 Oct 2026 08:00:00 GMTChangesAccessibilityhttps://lawit.sk/en/changes/consumer-protection-act-108-2024/https://lawit.sk/en/changes/consumer-protection-act-108-2024/One Act instead of three; 14 days to withdraw, 30 days after an unsolicited visit or a sales event. Date: 1 Jul 2024.Mon, 12 Oct 2026 08:00:00 GMTChangesConsumershttps://lawit.sk/en/changes/minimum-wage-2026/https://lawit.sk/en/changes/minimum-wage-2026/From 1 January 2026 the minimum wage is €915 a month and €5.259 an hour. Date: 1 Jan 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesEmployment lawhttps://lawit.sk/en/changes/minimum-wage-2027/https://lawit.sk/en/changes/minimum-wage-2027/From 1 January 2027 the minimum wage rises to €972 a month and €5.586 an hour. Date: 1 Jan 2027.Mon, 12 Oct 2026 08:00:00 GMTChangesEmployment lawhttps://lawit.sk/en/changes/pay-transparency/https://lawit.sk/en/changes/pay-transparency/Act No. 76/2026 Coll.: no questions about previous pay, pay ranges for applicants, right to information. Date: 7 Jun 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesEmployment lawhttps://lawit.sk/en/changes/pay-report-2027/https://lawit.sk/en/changes/pay-report-2027/Deadline: 7 June 2027, for the period 1 August – 31 December 2026 (Section 18(3) of Act No. 76/2026 Coll.). Date: 7 Jun 2027.Mon, 12 Oct 2026 08:00:00 GMTChangesEmployment lawhttps://lawit.sk/en/changes/commercial-register-act-2026/https://lawit.sk/en/changes/commercial-register-act-2026/Act No. 29/2026 Coll. applies from 17 August 2026; filings can also be made through a notary acting as registrar. Date: 17 Aug 2026.Mon, 12 Oct 2026 08:00:00 GMTChangesCommercial registerhttps://lawit.sk/en/changes/vida-2030/https://lawit.sk/en/changes/vida-2030/From 1 July 2030 e-invoicing extends to supplies within the EU and the VAT control statement ends. Date: 1 Jul 2030.Mon, 12 Oct 2026 08:00:00 GMTChangesVAT / e-invoicinghttps://lawit.sk/en/changes/vat-return-monthly/https://lawit.sk/en/changes/vat-return-monthly/Within 25 days after the end of the tax period: the return, VAT payment and the control statement. Date: by the 25th day after the period.Mon, 12 Oct 2026 08:00:00 GMTChangesVAThttps://lawit.sk/en/changes/income-tax-return-2026/https://lawit.sk/en/changes/income-tax-return-2026/Deadline: 31 March 2027. Extension by notice of 3 months, or 6 months with foreign income. Date: 31 Mar 2027.Mon, 12 Oct 2026 08:00:00 GMTChangesIncome taxhttps://lawit.sk/en/tech/ai-act-timeline/https://lawit.sk/en/tech/ai-act-timeline/The Artificial Intelligence Act — Regulation (EU) 2024/1689 — applies in stages. Prohibited practices and AI literacy have applied since February 2025, and transparency for chatbots and deepfakes since 2 August 2026. Regulation (EU) 2026/1744 moved the obligations for high-risk systems to 2 December 2027 and 2 August 2028 and added new prohibitions from 2 December 2026.Mon, 12 Oct 2026 00:00:00 GMTAnalysisAI Acthttps://lawit.sk/en/law/consumer-protection-act-108-2024/https://lawit.sk/en/law/consumer-protection-act-108-2024/Since 1 July 2024 consumer rights in Slovakia have been governed by a single Act — No. 108/2024 Coll. — instead of three. A consumer can withdraw from a distance contract within 14 days of receiving the goods, and within 30 days after an unsolicited visit or a sales event. Money must be refunded within 14 days. Goods made to the consumer’s specification are excluded from withdrawal.Mon, 12 Oct 2026 00:00:00 GMTAnalysisConsumershttps://lawit.sk/en/privacy/cookie-consent/https://lawit.sk/en/privacy/cookie-consent/You may store or read information on a user’s device (cookies, localStorage, pixels, fingerprinting) only with their demonstrable consent. The exception is technically necessary storage. The Slovak regulator ÚRSO, together with the Personal Data Protection Office, requires refusing to be as easy as consenting.Mon, 12 Oct 2026 00:00:00 GMTAnalysisCookieshttps://lawit.sk/en/law/dependent-work/https://lawit.sk/en/law/dependent-work/The Slovak Labour Code (Zákonník práce) defines dependent work as work in a relationship of superiority and subordination, performed personally, according to the employer’s instructions and in its name. Such work may only be done under an employment relationship or a work agreement — not under a sole trader licence or a commercial contract. A company that gets round this is employing illegally, with fines from €4,000 to €200,000.Mon, 12 Oct 2026 00:00:00 GMTAnalysisEmployment lawhttps://lawit.sk/en/tech/cybersecurity-nis2/https://lawit.sk/en/tech/cybersecurity-nis2/Amendment No. 366/2024 Coll. transposed the NIS2 Directive into the Slovak Cybersecurity Act. The circle of regulated companies has grown considerably — it covers medium-sized and large enterprises in the defined sectors, as well as some entities regardless of size. A company assesses for itself whether it is in scope and, if it is, must register with the National Security Authority (Národný bezpečnostný úrad, NBÚ).Mon, 12 Oct 2026 00:00:00 GMTAnalysisCybersecurityhttps://lawit.sk/en/business/e-invoicing-2027/https://lawit.sk/en/business/e-invoicing-2027/From 1 January 2027, VAT payers (platitelia DPH) must issue structured e-invoices for domestic supplies to other businesses and to public bodies, and deliver them through a certified provider — a “digital postman” (digitálny poštár). The invoice data are reported to the Financial Administration (finančná správa) at the same time. Businesses that are not VAT payers must also be able to receive e-invoices.Mon, 12 Oct 2026 00:00:00 GMTAnalysisE-invoicinghttps://lawit.sk/en/privacy/personal-data-breach/https://lawit.sk/en/privacy/personal-data-breach/If there is a personal data breach — a lost laptop, an e-mail sent to the wrong person, a ransomware attack — the controller must notify the Personal Data Protection Office of the Slovak Republic (Úrad na ochranu osobných údajov SR) without undue delay and, where feasible, within 72 hours, unless the breach is unlikely to result in a risk to people. Where the risk is high, the people affected must also be informed. Every breach must be documented.Mon, 12 Oct 2026 00:00:00 GMTAnalysisGDPRhttps://lawit.sk/en/business/sole-trader-licence/https://lawit.sk/en/business/sole-trader-licence/A sole trader licence (živnosť) is the simplest way for an individual to run a business in Slovakia. The law distinguishes unregulated, craft and regulated trades; for craft and regulated trades you must prove professional competence. Registering an unregulated trade online is free. From 2026 the “contribution holiday” for new sole traders is shorter and minimum contributions are higher.Mon, 12 Oct 2026 00:00:00 GMTAnalysisSole traderhttps://lawit.sk/en/business/vat-rates-and-registration/https://lawit.sk/en/business/vat-rates-and-registration/Since 2025 the standard VAT (DPH) rate in Slovakia has been 23%, with reduced rates of 19% and 5%. From 2026, selected sweet and salty foods moved to 23%. Whether you must register as a VAT payer (platiteľ DPH) depends on turnover for the calendar year: €50,000 for the previous year or €62,500 in the current year.Mon, 12 Oct 2026 00:00:00 GMTAnalysisVAT