New areas subject to binding opinions from September 2025!
Draft amendment to the Ordinance on extended eligibility to issue a binding opinion
Effective date of amended ordinance
Decree No. 216/2025 Coll. of the Ministry of Finance of the Slovak Republic enters into force on 01.09.2025, expanding the range of tax regulations subject to requests of binding opinions submitted by entrepreneurs and companies to the Financial Administration of the Slovak Republic.
New areas subject to binding opinions
It will now also be possible to request from the Financial Administration of the Slovak Republic a binding opinion in the following areas:
Income tax
- assessing whether a particular expenditure is a tax expenditure,
- guidance on the application of all provisions governing the deduction of tax losses.
Value added tax
- the consumption tax levied on supplies of services for the purposes defined by the VAT Act,
- assessment of taxable transactions, such as supplies of goods, services, and domestic delivery of goods from another Member State.
