- The Tax Reliability Index categorizes tax entities as Highly reliable, Reliable, Unreliable or unassessed based on their compliance with financial administration obligations.
- Incentives or disadvantages are associated with inclusion in each group.
- Highly reliable taxpayers enjoy benefits such as reduced fees and payment deferment while unreliable taxpayers face shorter appeal deadlines.
- The index is calculated based on compliance with tax laws, the Accounting Act, and eKasa obligations, as well as economic indicators such as tax rates and employment tax.
- Violations of obligations such as late filing or payment are scored according to severity and duration.
- The index is used to assess penalties and is available on the portal of the Financial Administration.
- Audits by the tax authority are also evaluated for differences in tax amounts or losses found.
Source
Latest Posts in "Slovakia"
- Slovakia Issues 2026-2028 VAT Guide for Motor Vehicles, Goods, and Related Services
- Slovakia’s 2027 Mandatory e-Invoicing: Scope, Timeline, and Key FAQs for VAT Payers
- Slovakia Applies Standard VAT Rate to Confectionery, Ice Cream, and Sugary Goods from 2026
- Slovakia Approves Major VAT Reforms, E-Invoicing, and Tax Amnesty Effective 2026-2030
- Key Provisions of the 2025 VAT Amendment Effective from January 1, 2026 in Slovakia
