AmCham Slovakia

AmCham Tax Committee represents the views and position of AmCham member companies in the area of tax-related issues. Over the years it has become a valuable expert partner of relevant public and private stakeholders. It strives to contribute regularly to the debate on tax-related topics  with its members´expertise and engage in a constructive dialogue with relevant public instutitions, including the Ministry of Finance and the Financial Administration. It is active in commenting new legislation, providing recommendations by relevant position papers as well as organizing networking events including the annual AmCham Regional Tax Conference which takes place in a different V4 country every year.

Priority areas

1. INCREASING LEGAL CERTAINTY AND MUTUAL TRUST BETWEEN BUSINESSES AND TAX AUTHORITIES

• Binding rulings procedures
• Plan of legislative changes in tax and accounting areas
• Tax penalty reform

• Improving legal framework for the establishment of holding companies
• Terminating capital gains taxation
  
• Promoting introduction of IP Boxes

Tax Manifesto 2026

AmCham Slovakia presents the Tax Manifesto 2026, a policy paper prepared by the AmCham Tax Committee in cooperation with member companies and tax experts. The document outlines a set of practical recommendations aimed at improving Slovakia’s tax policy, strengthening legal certainty for businesses, and supporting a more competitive, investment-friendly and pro-growth business environment.

The manifesto responds to the need for tax measures that help consolidate public finances without undermining economic growth, innovation or Slovakia’s attractiveness for investors. It focuses on simplifying the tax system, increasing the predictability of legislation, reducing administrative burden, improving dispute resolution, and creating stronger incentives for investment and innovation.

The purpose of the paper is to contribute to an expert, evidence-based and constructive discussion with public authorities on how tax policy can become a driver of Slovakia’s long-term competitiveness. Rather than setting out a broad redesign of the tax system, the manifesto focuses on concrete, targeted and implementable measures that can bring practical improvements to the tax environment and support a more predictable, investment-friendly and pro-growth business climate.

The manifesto has already been discussed with representatives of the Ministry of Finance of the Slovak Republic and the Financial Administration of the Slovak Republic. AmCham Slovakia is ready to continue this dialogue with public authorities and other relevant stakeholders, with the ambition to help translate concrete measures into legislation and real practice in a way that supports sound public finances, a fair business environment and sustainable economic growth.

Tax manifesto has been supported by RUZ, SAF, SKDP and ZPS.

Download (.PDF)

Meeting with the Financial Administration of the Slovak Republic

Transaction Tax in the Slovak Republic

AmCham Slovakia supports the Slovak government’s efforts to consolidate the state budget, recognizing the need to improve public finances and enhance the competitiveness of the Slovak economy. Regarding the transaction tax, we acknowledge the challenges it may pose, including increased administrative, software, and financial requirements. Therefore, we seek to facilitate an effective dialogue with the Ministry of Finance of the Slovak Republic to clarify the most critical areas of the transaction tax’s application. Together with the members of AmCham Tax Committee, we identified specific questions and suggestions, to which the Ministry of Finance and the Financial Administration of the Slovak Republic have provided joint response.

• Download (.PDF)
  

Amendment to the VAT Act and Introduction of Electronic Invoicing

Between June and September 2025, AmCham played an active role in shaping Slovakia’s upcoming e-invoicing framework. The organization engaged directly with the Ministry of Finance and the Financial Administration on the proposed VAT Act amendment, ensuring that the voice of the business community was heard. AmCham submitted detailed written comments on the draft legislation, focusing on key conditions for introducing mandatory e-invoicing and real-time transaction reporting.

Beyond written input, AmCham strengthened its advocacy through dialogue and collaboration. It participated in an official consultation meeting on September 2, 2025, and later co-organized a business breakfast on September 30, bringing together ministry representatives, Financial Administration officials, and business leaders to help companies clearly understand the obligations arising from the new legislation as well as the benefits of implementing e-invoicing. These efforts supported AmCham members to be  well-prepared for Slovakia’s future e-invoicing system.

• Business Breakfast (.URL)
  

Consultation Council of the President of the Financial Administration

AmCham Slovakia regularly participates at the leadership level of its Tax Committee in the President’s Consultation Council of the Financial Administration. At the October meeting, the discussion focused on proposed measures to combat tax evasion, following earlier high-level roundtables at Hotel Bôrik attended by the Prime Minister, the Minister of Finance, the President of the Financial Administration, and other senior officials. Based on these discussions,  AmCham’s Tax Committee leader Christiana Serugová proposed a set of recommendations aimed at streamlining and simplifying tax rules, which were presented to the Consultation Council members. Both the Ministry of Finance and the Financial Administration expressed interest in continuing these conversations to determine which measures will be incorporated into legislation, and AmCham remains actively engaged in this process.

Competitive Slovakia: Implications of the Transaction Tax: What it Brings to the Business Environment?

AmCham Slovakia organised business breakfast dedicated to the identified application challenges of the transaction tax with the representatives of the Ministry of Finance of the SR and the Financial Administration of the SR.

• Business Breakfast (.URL)