Slovakia Tax Calendar 2026–2027

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for September 2026 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for October 2026 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for October 2026 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in October 2026 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for October 2026 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for November 2026 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for November 2026 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in November 2026 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for November 2026 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday.

Companies whose tax for the previous year exceeded €16,600 pay 1/12 of it by the end of each month; those with tax over €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay 1/12 of it monthly; those above €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date.

Businesses whose expected motor vehicle tax for 2026 is over €700 and up to €8,300 pay 1/4 of it by the end of each quarter; above €8,300 the prepayment is 1/12 by the end of each month.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for December 2026 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for December 2026 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Payers who chose the calendar quarter as their tax period (registered over 12 months, turnover below €100,000 in the previous 12 months) file the VAT return and control statement for Q4 2026 and pay the VAT due within 25 days of the quarter end. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in December 2026 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for December 2026 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses using vehicles registered in Slovakia for business file the motor vehicle tax return for 2026 and pay the tax by 31 January; prepayments paid during 2026 are credited. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Anyone who acquired land, a building or a flat during 2026 (or whose holding changed) files the property tax return with the municipality by 31 January 2027; there is no return if nothing changed. The municipality then issues an assessment, and the tax is paid within 15 days of it becoming final unless the municipality sets instalments.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for January 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for January 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in January 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for January 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for February 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for February 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in February 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for February 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose tax for the previous year exceeded €16,600 pay 1/12 of it by the end of each month; those with tax over €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay 1/12 of it monthly; those above €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals file the 2026 personal income tax return (type A for employment income only, type B for business, rental or other income) and pay the tax by 31 March. Filing a notice by this date extends the deadline by up to 3 months, or 6 with foreign income. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies with a calendar tax year file the 2026 corporate income tax return with the financial statements and pay the tax by 31 March. Filing a notice by this date extends the deadline by up to 3 months, or 6 with foreign-source income. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers complete the annual reconciliation of 2026 tax advances for employees who asked for it by 15 February, and settle any overpayment or underpayment through payroll. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses whose expected motor vehicle tax for 2027 is over €700 and up to €8,300 pay 1/4 of it by the end of each quarter; above €8,300 the prepayment is 1/12 by the end of each month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for March 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for March 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Payers who chose the calendar quarter as their tax period (registered over 12 months, turnover below €100,000 in the previous 12 months) file the VAT return and control statement for Q1 2027 and pay the VAT due within 25 days of the quarter end. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in March 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for March 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the annual report of 2026 employment income, withheld tax, employee bonus and tax bonus for each employee and pay any tax resulting from it by 30 April. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for April 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for April 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in April 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for April 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for May 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for May 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in May 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for May 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose tax for the previous year exceeded €16,600 pay 1/12 of it by the end of each month; those with tax over €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay 1/12 of it monthly; those above €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Last day for individuals who notified a 3-month extension by 31 March to file the 2026 return and pay; with foreign income the extension can run to 30 September. The new deadline is the end of the month named in the notice. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Last day for companies that notified a 3-month extension by 31 March to file the 2026 return and pay; with foreign-source income the extension can run to 30 September. The new deadline is the end of the month named in the notice. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses whose expected motor vehicle tax for 2027 is over €700 and up to €8,300 pay 1/4 of it by the end of each quarter; above €8,300 the prepayment is 1/12 by the end of each month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for June 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for June 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Payers who chose the calendar quarter as their tax period (registered over 12 months, turnover below €100,000 in the previous 12 months) file the VAT return and control statement for Q2 2027 and pay the VAT due within 25 days of the quarter end. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in June 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for June 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for July 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for July 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in July 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for July 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for August 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for August 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in August 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for August 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose tax for the previous year exceeded €16,600 pay 1/12 of it by the end of each month; those with tax over €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay 1/12 of it monthly; those above €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses whose expected motor vehicle tax for 2027 is over €700 and up to €8,300 pay 1/4 of it by the end of each quarter; above €8,300 the prepayment is 1/12 by the end of each month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for September 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for September 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Payers who chose the calendar quarter as their tax period (registered over 12 months, turnover below €100,000 in the previous 12 months) file the VAT return and control statement for Q3 2027 and pay the VAT due within 25 days of the quarter end. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in September 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for September 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for October 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for October 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in October 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for October 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose corporate income tax for the previous year exceeded €16,600 pay a monthly prepayment of 1/12 of that tax by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay a monthly prepayment of 1/12 of it by the end of the month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Self-employed persons (SZČO) pay social insurance to Sociálna poisťovňa and the health-insurance advance to their health insurer for November 2027 by the 8th of the following month. Employers pay both on the payday set for the month's wages (or by the end of the following month if no payday is set) and send the monthly statements by then.

Monthly VAT payers file the VAT return (daňové priznanie k DPH) and the control statement (kontrolný výkaz) for November 2027 electronically and pay the VAT due, within 25 days of the month end. A calendar month is the default tax period; payers registered for more than 12 months with turnover under €100,000 in the last 12 months may opt for quarterly periods. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

VAT payers who made intra-EU supplies of goods or B2B services taxed in another member state in November 2027 file the recapitulative statement electronically within 25 days of the month end. Payers whose intra-EU supplies of goods stay at or below €50,000 per quarter may file quarterly instead, by the 25th after the quarter. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Employers file the monthly report of income-tax advances withheld from employees, employee bonus and tax bonus for November 2027 by the end of the following month. The withheld advances themselves must be paid to the tax office within 5 days after each payday. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Companies whose tax for the previous year exceeded €16,600 pay 1/12 of it by the end of each month; those with tax over €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Individuals with business or rental income whose last known tax liability exceeded €16,600 pay 1/12 of it monthly; those above €5,000 up to €16,600 pay 1/4 by the end of each quarter, so both groups pay on this date. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.

Businesses whose expected motor vehicle tax for 2027 is over €700 and up to €8,300 pay 1/4 of it by the end of each quarter; above €8,300 the prepayment is 1/12 by the end of each month. Finančná správa has not yet published its 2027 calendar; the date follows the statutory rule.