The Slovak Financial Administration significantly increased tax inspections in 2026. In February alone, violations worth more than €21.6 million were identified.
This is an important signal for all entrepreneurs, especially Ukrainians doing business in Slovakia as a živnostník or through an s.r.o.
Scale of Tax Inspections in Slovakia
In February 2026, the Financial Administration carried out extensive tax control activities.
The authorities conducted:
- 796 tax inspections;
- 1,187 local inspections;
- 1,363 oral hearings;
- 1,602 eKasa cash register inspections.
As a result, 497 violations were identified, and fines reached almost €350,000.
This means that the risk of inspection for businesses in Slovakia has increased significantly.
Biggest VAT Violations in Slovakia
One of the largest cases involved a VAT / DPH scheme worth €1.9 million.
The situation was as follows:
- the company declared export of goods within the EU;
- it applied VAT exemption;
- however, the actual supply of goods was not confirmed.
As a result, the transactions were reclassified as domestic supplies, and additional VAT was assessed.
The key conclusion for entrepreneurs:
VAT in Slovakia is a high-risk area, especially for international transactions.
If your business works with EU supplies, export, import or foreign partners, documents must be prepared very carefully.
Personal Income Tax Inspections
The Financial Administration also found violations in personal income tax worth more than €108,000.
The main reasons were:
- fictitious expenses;
- missing supporting documents;
- expenses were claimed, but the supplier did not declare the income;
- data between the entrepreneur and the counterparty did not match.
This is a typical problem among entrepreneurs.
Many živnostníci assume that having an invoice or a simple record of an expense is enough. But during a tax inspection, the tax office may require proof that the transaction was real.
Transfer Pricing in Slovakia: A Major Risk for Companies
The largest identified violation was related to transfer pricing.
The violation exceeded €4.3 million.
Tax inspectors:
- increased the tax base by €17 million;
- identified incorrect pricing between related companies;
- questioned the conditions of transactions between connected parties.
This is especially important for companies that work with:
- international business structures;
- parent and subsidiary companies;
- owners who have several companies;
- related parties;
- foreign partners within the same group.
If a company carries out transactions with related parties, it is important to prepare documentation and price justification in advance.
eKasa Inspections and Fines
Control of cash registers has also increased.
In February, authorities carried out:
- 1,602 eKasa inspections;
- 497 violations were identified;
- fines reached hundreds of thousands of euros.
Problems may arise not only from serious violations, but also from common mistakes:
- a receipt was not issued;
- a sale was not recorded through eKasa;
- the cash register was incorrectly configured;
- receipt data did not match the system data;
- an employee used the cash register incorrectly;
- proper documentation was missing.
Even small mistakes can become expensive for an entrepreneur.
Tax Amnesty in Slovakia in 2026
In 2026, entrepreneurs may use the tax amnesty if certain conditions are met.
The amnesty applies to tax debts that:
- arose before 30 September 2025;
- are voluntarily paid by 30 June 2026.
Important: the amnesty applies only to voluntary payment.
If the debt is already being collected by force, the tax amnesty may not apply.
That is why entrepreneurs should not wait until the Financial Administration starts debt collection proceedings.
How to Avoid Tax Inspections and Fines
It is impossible to completely eliminate the risk of inspection. But it is possible to significantly reduce the risk of fines.
Entrepreneurs should:
- keep proper accounting records;
- file tax returns on time;
- monitor VAT / DPH;
- check business partners;
- document all expenses;
- keep proof of payments and deliveries;
- properly document international transactions;
- control eKasa processes;
- avoid fictitious expenses;
- consult an accountant in advance.
The main rule is simple: if a transaction is recorded in accounting, it must be supported by documents and have real economic substance.
Why This Matters for Ukrainian Entrepreneurs in Slovakia
Many Ukrainians in Slovakia open a živnosť or s.r.o. and start doing business in a new tax system.
Entrepreneurs often do not fully understand:
- how VAT / DPH works;
- which expenses can be included in accounting;
- which documents must be kept;
- how to check business partners;
- how to properly document EU supplies;
- what risks exist with eKasa;
- when to file daňové priznanie;
- how to avoid fines during an inspection.
With stronger tax control, these questions become especially important.
Proper accounting is not just a formality. It is business protection.
Help for Ukrainians in Slovakia
BUH.SK helps Ukrainians run a business in Slovakia without unnecessary risks, chaos and fines.
We can help with:
- opening an s.r.o. in Slovakia;
- registering a živnosť;
- VAT / DPH registration;
- bookkeeping and accounting;
- filing daňové priznanie;
- VAT / DPH reports;
- rental of sídlo firmy;
- tax consultations;
- preparation for tax inspections;
- checking documents and accounting records.
We take into account Slovak legal requirements and the specific needs of Ukrainian entrepreneurs working in Slovakia.
Do You Want to Protect Your Business From Inspections?
Contact us if you want to:
- set up proper accounting;
- check VAT / DPH;
- prepare for a possible tax inspection;
- avoid fines;
- review expenses and documents;
- organise eKasa records;
- understand tax obligations for a živnosť or s.r.o.
We will help reduce risks and set up your accounting so that your business is ready for inspections.
Conclusion
Tax inspections in Slovakia in 2026 have become stricter, and identified violations are significantly larger.
The Financial Administration actively checks VAT / DPH, eKasa, expenses, international transactions and related companies.
For entrepreneurs, this means one thing: businesses must act correctly now.
Proper accounting, documentation, VAT control and timely reporting help avoid serious financial risks.
