As of 16 September 2026, the Slovak Financial Administration (Finančná správa) has reminded taxpayers that the end of September marks the final deadline for two critical tax obligations. First, the extended filing period for 2025 corporate and personal income tax returns expires on 30 September 2026, with no further extensions permitted. Second, domestic VAT payers must submit refund applications for VAT incurred in other EU Member States by the same date under the EU cross-border refund directive (2008/9/EC). The administration emphasizes that returns must be both filed and any tax due paid by the deadline to avoid late-payment interest and penalties.
Key Takeaways
- Final Filing Deadline: 30 September 2026 is the absolute cut-off for extended 2025 income tax returns; no further extensions will be granted.
- EU VAT Refund Window Closes: Slovak VAT-registered businesses must file 2025 cross-border VAT refund claims for other EU states by 30 September 2026 via the national portal.
- Payment Obligation: Tax liabilities arising from the returns must be settled by the filing deadline to prevent enforcement actions.
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