In September 2026, the Financial Administration of Slovakia concluded 837 tax audits, revealing violations totaling nearly 15 million euros. Common infractions included improper VAT deductions on apartment purchases, inclusion of personal expenses in tax deductions, and unreported income received via bank accounts. Additionally, controllers inspected 2,063 cash registers, identifying 524 violations resulting in fines of nearly 393,000 euros. The authority also conducted 1,445 local inquiries and 1,493 oral hearings during the month.
Key Takeaways
- VAT Compliance Focus: Improper VAT deductions on real estate acquisitions remain a prevalent issue, signaling need for clearer guidance on input VAT recovery for mixed-use properties.
- Cash Register Enforcement: The high violation rate among inspected cash registers (25%) highlights ongoing challenges in fiscalization compliance and the importance of certified POS systems.
- Broad Enforcement Scope: The combination of audits, cash register checks, and local inquiries demonstrates a multi-layered compliance strategy targeting both corporate and small business sectors.
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