Changes to VAT and Withholding Tax from 2026: What Taxpayers Must Report
New Withholding Tax Forms and Notification of the Use of a Vehicle for Business Purposes
The Financial Directorate of the Slovak Republic has published new templates for forms relating to the use of a passenger motor vehicle for business purposes, as well as a new template for the notification by a tax withholding agent on the withholding and remittance of withholding tax. These forms will be used for the first time for the January 2026 tax period.
Notification of the Use of a Passenger Motor Vehicle for Business Purposes
As we informed you in the previous edition of our newsletter, where a taxable person acquires or uses a passenger motor vehicle exclusively for business purposes after 1 January 2026 and wishes to claim a full deduction of input VAT on the acquisition costs, they are required to notify the tax authority. The taxpayer fulfils this obligation by submitting the prescribed “Notification of the Use of a Passenger Motor Vehicle for Business Purposes” form, published on the website of the Financial Administration of the Slovak Republic.
The notification must be submitted by the deadline for filing the VAT return for the tax period in which the taxable person first claimed an input VAT deduction in relation to the respective vehicle (purchase, rental or lease). Likewise, any change in the use of a passenger motor vehicle must be notified in the tax period in which the change occurs.
The notification must be submitted exclusively in electronic form via the Financial Administration’s online portal. Failure to comply with this obligation may result in the tax authority imposing a fine ranging from EUR 100 to EUR 10,000.
Changes to the Notification of the Withholding and Remittance of Withholding Tax by the Tax Withholding Agent
Effective from 1 January 2026, the Financial Directorate of the Slovak Republic has introduced a new prescribed form for fulfilling the notification obligation regarding the withholding and remittance of withholding tax.
The most significant change is the division of the original annex into two separate parts:
Annex A
It is intended for reporting dividends paid from the profits of Slovak companies and cooperatives to taxpayers with unlimited tax liability in the Slovak Republic (Slovak tax residents).
Annex B
As before, it is used to report Slovak-source income paid to taxpayers with limited tax liability in the Slovak Republic (non-resident taxpayers), as well as to taxpayers from non-cooperative jurisdictions.
