Entrepreneurs or companies can use it in the first half of this year tax amnesty, during which the state will waive fines and interest for late payment. The amnesty applies to tax arrears that were registered as of September 30, 2025 or to cases where the taxpayer did not submit a tax return by September 30, 2025explained Jitka Božeková, partner of the Atlas Group accounting and tax consulting group.
In the term from From January 1 to June 30, 2026, the debtor can pay arrears owed to the tax office or the customs office. Thanks to the tax amnesty, the Financial Administration (FS) of the Slovak Republic will subsequently forgive him the fine and interest due to the delay, which he would otherwise have to pay.
It is also true that if an entrepreneur or company submits a late tax return in the first half of the year and pays the tax, the FS will waive the fine and they will not have to pay the late payment interest for the late tax payment.
At the same time, the tax offender can file an additional tax return and pay tax in the first half of 2026. “Financial report to him thanks to the tax amnesty, he will not impose a fine for having stated in the additional tax return an amount which, compared to the amount stated in the tax return, represents, for example tax increase, reduction of excessive deduction, or reduction of claimed entitlement according to a special regulation,” explained Božeková.
The tax amnesty applies to income tax, value added tax, excise duties, motor vehicle tax, insurance tax and tax on sweetened soft drinks.
On the contrary, it does not apply to tax advances, deferred tax or tax installments. It also does not apply to a special levy from doing business in regulated industries or for a solidarity contribution.
According to Atlas, there are several ways to find out whether an entrepreneur or company has a tax arrears. If the total amount of arrears exceeds 170 euros, it is published on the portal of the Financial Administration of the Slovak Republic in the List of tax debtors.
The taxpayer can also ask the tax administrator in writing to issue a confirmation of the status of the personal account. You can also use the FS portal after logging in view your personal account, where you will find the necessary data. Alternatively, he can inform himself in person at the tax office according to his permanent residence or company headquarters.
