Lowtax Network

Back To Top

Your Lowtax Account

Slovakia: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

The tax year ends on December 31. A limited company is required by law to submit its financial statements by March 31. A limited company must make advance payments, monthly or quarterly; the frequency depends on the previous year’s payments made. Small businesses only have to make one advance payment.

Penalties may be incurred if returns are filed late. These can be via late payment interest on outstanding taxes due or prepayment and fines, which can be heavy.



Back to Slovakia Index raquo;