The Ministry of Economy of the Slovak Republic has submitted a draft Revision of the Action Plan for the Development of Electromobility in the Slovak Republic (hereinafter referred to as the “Action Plan”), which is a follow-up to the Action Plan for the Development of Electromobility in the Slovak Republic proposed by the previous government.

The intention of the Action Plan is to accelerate the transition to low-emission transport, to help the Slovak automotive industry in its transformation towards electromobility and to create a competitive battery industry, which would be directly linked to the production of vehicles in Slovakia.

The Action Plan contains a series of measures divided into 3 main groups, namely:

1. Direct financial measures – building a national network of ultra-fast charging points, building charging infrastructure, supporting public transport, supporting battery storage technology and construction, supporting the purchase of zero- and low-emission vehicles, etc.,
2. Legislative measures – modification of distribution tariffs, introduction of right to charging point, tax support, introduction of the “polluter pays” principle, user benefits for green vehicle registration numbers, etc.,
3. Supporting non-financial measures – collection and publication of data on infrastructure, increase in human resources capacity.

In this context, the amendment of Act No. 595/2003 Coll., on Income Tax, as amended, proposes the following:

• To introduce a measure allowing expenses for business charging of electric vehicles in a network other than the company’s network to be reported as a tax expense.
• To introduce measures to allow employers to install smart charging points at employees’ premises.
• To legislatively determine a fixed amount of reimbursements for electric vehicle energy consumption.
• To halve the levy and tax burden for providing the benefit of using company BEVs and PHEVs also for private use, given that the cost of acquiring electric and hybrid vehicles is higher compared to combustion engine vehicles.

Measures should be implemented in legislation by 30 June 2024, some by 31 December 2024.