On 28 September 2026, the Financial Administration of the Slovak Republic (Finančná správa SR) announced a significant escalation in its fight against tax and economic crime, revealing record-breaking enforcement results for the previous year. The Criminal Office of the Financial Administration (KÚFS) reported that the Authority filed a total of 1,364 criminal notifications in 2025, the highest number in the last three years. Concurrently, KÚFS investigated serious cases involving preliminary damages to the state budget exceeding €771.5 million, while the value of assets secured in criminal proceedings increased nearly fivefold compared to 2023. The announcement underscores a strategic shift toward tighter inter-agency collaboration, highlighting cooperation with the Police Force, the European Public Prosecutor’s Office (EPPO), and other partners, as well as intensified efforts to uncover undeclared income in the online environment.
Key Takeaways
- Record Enforcement Activity: The 1,364 criminal notifications represent a historic peak, signaling a zero-tolerance approach to tax evasion and fraud. This surge reflects enhanced detection capabilities and a broader investigative mandate covering both traditional sectors and the digital economy. For corporate compliance officers, the data serves as a clear indicator that the probability of detection for aggressive tax positions has materially increased.
- Massive Fiscal Impact: The preliminary damage of €771.5 million and the near fivefold increase in secured assets demonstrate the financial materiality of uncovered schemes. The cases likely involve complex VAT carousel fraud, excise duty evasion on tobacco and alcohol, and aggressive corporate income tax structures. Multinational enterprises operating in Slovakia should reassess their transfer pricing documentation and supply chain due diligence to mitigate exposure.
- Cross-Border and Digital Focus: Explicit mention of EPPO cooperation and online income detection confirms that Slovak tax authorities are leveraging EU-level prosecution tools and digital forensics to target cross-border fraud and the platform economy. Businesses with digital revenue streams, e-commerce operations, or cross-border service provision should ensure robust VAT and income tax compliance frameworks, including proper registration, invoicing, and reporting obligations.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement