1. Filling the tax return
2. Deadline for filling the tax return
3. Types of tax return forms
4. Responsible institution
5. Taxable income
6. Non-taxable income
7. Tax-payer´s residence
8. Tax benefits
9. Prepayments
Filling the tax return
The company is obligated to file the tax return when it´s total taxable incomes for the fiscal year exceed the amount of EUR 1, 901.67. This also applies to a company with earnings from abroad. It is sufficient if it has a permanent residence in Slovakia or is staying in Slovakia territory longer than 183 days of a calendar year.
Deadline for filling the tax return
The tax return should be filed and also paid within three calendar months following the end of the fiscal year (until 31th of March).
The term may also be extended (3 or 6 months prolongation) by submitting a notice of an extension of the term for filing a tax return or requesting an extension of the term for filing the tax return until 31th of March.
If the tax-payer has died, the obligation to fill a tax return has his heir, within three months of tax-payer´s death. If the heir wishes to extend the term, he has to file an application no later than 15 days before the expiry of the deadline.
Types of tax return forms
- type A - income only from dependent activity (employment)
- type B - income from business, self-employment, property leasing and other activities
Responsible institution
The tax return needs to be filled to the relevant tax office (branch or contact point) in written form. You can also file it by post office or electronically.
Taxable income
All incomes are taxable except non-taxable income or exempt income.
The taxable income issues from:
- dependent activity (employment)
- business
- other self-employment activity
- rental of real estate
- use of the work of art and artistic performance
- capital assets
- other
Non-taxable income
The list of the non-taxable incomes and exempt incomes is published on the web site of Financial Administration.
Tax-payer´s residence
The resident of the Slovak Republic (staying in the territory for more than 183 days of the year) has unlimited tax liability (the tax applies for all incomes).
Non-resident of the Slovak Republic (staying in the territory less than 183 days of the year) has limited tax liability (tax only for income reached in the Slovak Republic).
Tax benefits
- non-taxable part of the taxable amount of the tax-payer (active income)
- non-taxable part of the tax base for the wife (active income)
- tax bonus
- occupational bonuses
- application of voluntary contribution to old-age pension insurance (2nd pillar)
- reduction of the tax base for supplementary pension insurance contributions (3rd pillar)
Prepayments
The prepayments have to be paid by that tax-payer whose last known tax liability was over 2,500 EUR.
Types of prepayments:
- quarterly - the last tax liability was more than 2,500 EUR and less than 16,600 EUR
- monthly - the latest tax liability was over 16,600 EUR
Frequently asked questions
- What are the exceptions of obligation to file a tax return?
If a taxpayer has the income only from a dependent activity (employment) and has asked the employer to perform an annual settlement, he or she does not have to file a tax return separately. The tax return may not be filed either by an internationally immune taxable person or by a European Union employee whose income has already been taxed in favor of the general EU budget.
- Which entities are required to be register at the tax office?
Businessmen, self-employed persons and renters except landlords.
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Last modified: 22. 2. 2021
Publication date: 18. 12. 2017