Slovak s.r.o. Compliance Calendar 2026–2027: Every Filing a Foreign Owner Must Make
A Slovak s.r.o. has one annual filing that everyone knows about — the corporate income tax return by 31 March — and about a dozen recurring ones that foreign owners discover late, usually through a penalty notice. This is the full picture: what falls due monthly, quarterly and annually, what changed on 1 January 2026, and what each miss costs. All amounts are in euro, because Slovakia is in the eurozone and files everything in EUR.
The single most useful rule to internalise: many Slovak deadlines are not fixed dates, they are tied to the corporate tax return deadline. Extend the return and the financial statements move with it. Miss the return and several other obligations slip at once.
The recurring cycle
| Recurring deadline | Obligation | Applies to |
|---|---|---|
| within 5 days of payday | remit payroll withholding tax (preddavky na daň) | every employer |
| by the 8th | social and health contributions for a self-employed owner (SZČO) | SZČO, not the s.r.o. itself |
| by the 15th of the following month | tax withheld at source (zrážková daň) and the related notification | payers of withholding tax |
| by the 25th of the following month | VAT return, kontrolný výkaz (control statement) and payment | monthly VAT payers |
| by the 25th after each quarter | VAT return and control statement | quarterly VAT payers |
| by the 25th of the following month (quarterly where the conditions are met) | súhrnný výkaz (EC sales list) | suppliers of goods/services to EU businesses |
| by the end of the following month | monthly payroll report (prehľad) | every employer |
| end of each quarter | corporate income tax advance | companies whose last tax exceeded €5,000 |
| end of each month | corporate income tax advance | companies whose last tax exceeded €16,600 |
| end of the month after each quarter | OSS return and payment | distance sellers to EU consumers |
Two traps in that table. First, a deadline that lands on a weekend shifts to the next working day — 25 October 2026 is a Sunday, so VAT moves to Monday 26 October — but the OSS deadline of 31 October does not shift at all, because OSS runs on EU rules, not the Slovak Tax Procedure Code. Second, a nil control statement is not filed, while a nil VAT return is.
The annual calendar
| Date | Obligation |
|---|---|
| 31 January | motor vehicle tax return and payment for the previous year |
| 31 March | corporate income tax return, payment of the tax, and filing the financial statements in the Register of Financial Statements |
| 31 March | deadline to notify a 3-month extension (to 30 June) or a 6-month extension (to 30 September, foreign income only) |
| 30 April | annual payroll reconciliation report (hlásenie) for the previous year |
| 30 June | extended corporate tax return and financial statements, if the extension was notified |
| 30 September | 6-month extended return and financial statements; recalculation of SZČO contributions follows from 1 October |
| 31 December | approval of the financial statements by the general meeting — within 12 months of the balance sheet date |
Corporate income tax and the minimum tax
Rates in 2026 are 10% on taxable revenue up to €100,000, 21% up to €5 million and 24% above that. On top of that sits the minimum tax, which starts at €340 a year and rises by revenue band to €11,520. A company does not pay it in its first year of existence — but a dormant s.r.o. that files nothing still owes it every year afterwards. The detail is in our guide to corporate tax in Slovakia 2026.
Advances are set by the last known tax liability, not by current profit: nothing below €5,000, quarterly between €5,000 and €16,600, monthly above €16,600. New companies normally pay no advances in year one because they have no prior liability.
Dividends paid to individual shareholders cost a further 7% withholding tax, deducted by the company when the profit share is paid out.
Financial statements: the filing nobody warns you about
Slovakia has no separate “annual accounts deadline”. Under § 49 of the Income Tax Act, the financial statements must be filed in the Register of Financial Statements within the deadline for the tax return — so 31 March, or 30 June, or 30 September if you extended. Filing is electronic only, through the Financial Administration portal.
The statements consist of the balance sheet, the profit and loss account and the notes. Most foreign-owned small companies qualify as a micro accounting entity (meeting at least two of: assets up to €450,000, net turnover up to €900,000, up to 10 employees) and file a simplified set. A statutory audit only arrives at a much larger scale — assets over €4 million, net turnover over €8 million or more than 50 employees, in two consecutive years.
Separately from filing, the statements must be approved by the general meeting within 12 months of the balance sheet date, and the approval reported. For the 2025 accounts that is 31 December 2026.
VAT
The standard rate is 23%, with reduced rates of 19% and 5%. Registration is mandatory once turnover reaches €50,000 (you become a payer from the following calendar year) or €62,500 (you become a payer immediately). The mechanics are in our Slovak VAT guide.
Once registered, the recurring pack is a VAT return plus a kontrolný výkaz — a transaction-level control statement that lists individual invoices and is automatically cross-matched against your counterparties’ filings. Slovakia has run it since 2014 and it is the single most common source of tax-office queries: a mismatch with a supplier’s filing generates a notice within weeks.
If you buy services from other EU member states while not being a VAT payer — Google Ads, Meta, SaaS licences — you must register under § 7a before the first such purchase, self-assess Slovak VAT at 23% and pay it, with no right to deduct. There is no de minimis threshold.
Payroll
Hiring one person in Slovakia triggers registration with the Social Insurance Agency before the employee’s first day, registration with a health insurer, and then a monthly cycle of contributions and reports. The cost side: employees pay 14.4% of gross, employers 36.2% on top, and the 2026 minimum wage is €915 a month. Full breakdown in Slovak payroll & social contributions 2026.
Note that a konateľ (managing director) is not automatically on payroll. Whether the director’s remuneration triggers contributions depends on how it is set up — see director of a Slovak s.r.o. in 2026.
What changed on 1 January 2026
Three changes catch companies that set up before 2026 and never revisited their processes.
Company cars lost half their VAT. For vehicles in categories M1, L1e and L3e acquired between 1 January 2026 and 30 June 2028 and used for both business and private purposes, input VAT is deductible at a flat 50% under the new § 85n of the VAT Act. The old proportional 80/20 approach no longer applies to these categories for VAT purposes. A 100% deduction survives only if you keep an electronic trip log per vehicle and file a notification (form OZNMVv26) with the tax office by the VAT return deadline for the period in which the deduction was claimed. The 50% cap also hits fuel, parts, servicing and parking — including for cars bought before 2026.
Penalties went up. The lower bound for administrative fines rose from €30 to €100, and the upper bound for failing to file a return or to register from €16,000/€20,000 to €30,000.
VAT group registration can now be imposed. The tax office may register economically linked but formally separate entities as a single VAT group on its own initiative, aimed at structures built to sit under the registration threshold.
Looking ahead: mandatory e-invoicing arrives in 2027, and from 1 July 2030 the right to deduct VAT on supplies subject to the reporting obligation will require an electronic invoice.
What a miss costs
| Failure | Sanction |
|---|---|
| return not filed | fine €100 – €30,000 |
| failure to register (e.g. for VAT) | fine €100 – €30,000 |
| non-monetary obligation not met (e.g. missing notification) | fine €100 – €10,000 |
| voluntary correction via a supplementary return | 1× ECB base rate, minimum 3% p.a. |
| supplementary return within 15 days of an audit starting | 2× ECB base rate, minimum 7% p.a. |
| tax assessed by the tax office after an audit | 3× ECB base rate, minimum 10% p.a. |
| late payment of tax | interest of 4× ECB base rate, minimum 15% p.a., up to 4 years |
Because the ECB base rate is nowhere near these levels, the minimum rates are what you actually pay. Fines and interest are not imposed where they would not exceed €5.
The practical takeaway: correcting your own mistake costs 3% a year, waiting for the tax office to find it costs 10% — and the 15% late-payment interest runs either way, which is why the tax itself should be paid the moment you spot the shortfall.
A short checklist for a new s.r.o.
- Activate the company’s electronic mailbox on slovensko.sk — the tax office and courts deliver there, and an unread delivery is still a valid delivery.
- Diarise the 25th of every month if you are VAT-registered, and the end of the month if you pay advances.
- Decide the extension question in February, not on 30 March — the notification itself has a deadline.
- If you own a car in the company, resolve the 50% versus 100% VAT question and start the electronic log before, not after, the first fuel receipt.
- Do not leave a dormant company in the register “just in case” — it still owes the €340 minimum tax and its filings.
If you would rather not hold this calendar in your head, our accounting services for Slovak companies cover the whole cycle, filings included. Setting up first? Start with company formation in Slovakia and the step-by-step 2026 guide.