New Withholding Tax Forms and Vehicle Use Notification from 2026
The Financial Directorate of the Slovak Republic has published new templates for:
the notification of the use of a passenger car for business purposes, and
the notification of withholding and remittance of withholding tax.
These new forms will be used for the first time for the January 2026 tax period.
Notification of the use of a motor vehicle for business purposes
As previously communicated, a taxpayer who acquires or uses a passenger car exclusively for business purposes after January 1, 2026 and intends to claim a full VAT deduction on acquisition costs is required to notify the tax authority.
This obligation is fulfilled by submitting the prescribed form:
“Notification of the Use of a Passenger Motor Vehicle for Business Purposes”,
available on the website of the Financial Administration of the Slovak Republic:
https://www.financnasprava.sk
Deadline and reporting obligations
The notification must be submitted:
within the deadline for filing the tax return for the period in which the VAT deduction was first claimed (purchase, lease or financial leasing),
and also in the event of any change in the use of the vehicle, in the tax period when the change occurs.
The notification must be submitted exclusively in electronic form via the Financial Administration portal.
Failure to comply may result in a penalty ranging from:
EUR 100 to EUR 10,000.
Changes to withholding tax reporting forms
From January 1, 2026, a new template has also been introduced for the notification of withholding and remittance of withholding tax.
Key change: division into Annex A and Annex B
Annex A
Used for reporting dividends paid to Slovak tax residents (taxpayers with unlimited tax liability) from profits of Slovak companies and cooperatives.
Annex B
Used for reporting Slovak-source income paid to non-residents (taxpayers with limited tax liability), including taxpayers from non-cooperating jurisdictions.
What this means for businesses
The introduction of new forms and reporting structures requires companies to:
update their internal processes for VAT and withholding tax compliance,
ensure correct classification of income in Annex A and Annex B,
meet electronic filing requirements within statutory deadlines.
Timely adaptation is essential to avoid penalties and ensure compliance with the updated rules.
