BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Slovakia tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Slova kia\, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2026-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : July 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2026-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Jul y 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2026-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: July 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stati c/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2026-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: July 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republ iky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2026-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: July 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2026-08-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: July 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/2 0260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2026-08-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: July 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.htm l\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2026-09-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : August 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2026-09-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Aug ust 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2026-09-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: August 2026\nSource: Slov-Le x — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/sta tic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2026-09-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: August 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej repu bliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLa st verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2026-09-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: August 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2026-09-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: August 2026\nSource: Slov-Lex — Zbierka zákono v Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222 /20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2026-09-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: August 2026\nSource: Slov-Lex — Zbierka zákonov Slovenske j republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.h tml\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : September 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast v erified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q3 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Sep tember 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 3 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: September 2026\nSource: Slov -Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/ static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q3 2 026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q3 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: September 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej r epubliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\ nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2026-10-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: September 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast ver ified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2026-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q3 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2026-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q3 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2026-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: September 2026\nSource: Slov-Lex — Zbierka zák onov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/ 222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2026-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q3 2026\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2026-11-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q3 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2026-11-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: September 2026\nSource: Slov-Lex — Zbierka zákonov Sloven skej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/2026010 1.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2026-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : October 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ver ified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2026-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Oct ober 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2026-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: October 2026\nSource: Slov-L ex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/st atic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2026-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: October 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej rep ubliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nL ast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2026-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: October 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2026-11-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: October 2026\nSource: Slov-Lex — Zbierka zákon ov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/22 2/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2026-11-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: October 2026\nSource: Slov-Lex — Zbierka zákonov Slovensk ej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101. html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2026-12-28@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : November 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ve rified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2026-12-28@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Nov ember 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2026-12-28@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: November 2026\nSource: Slov- Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/s tatic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2026-12-28@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: November 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej re publiky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\n Last verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2026-12-28@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: November 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2026-12-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: November 2026\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2026-12-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: November 2026\nSource: Slov-Lex — Zbierka zákonov Slovens kej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101 .html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : December 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ve rified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q4 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Dec ember 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 4 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: December 2026\nSource: Slov- Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/s tatic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q4 2 026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q4 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: December 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej re publiky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\n Last verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: December 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2027-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q4 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2027-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q4 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: December 2026\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2027-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q4 2026\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2027-02-01@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q4 2026\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-02-01@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: December 2026\nSource: Slov-Lex — Zbierka zákonov Slovens kej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101 .html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : January 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ver ified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Jan uary 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: January 2027\nSource: Slov-L ex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/st atic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: January 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej rep ubliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nL ast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: January 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-02-28@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270228 DTEND;VALUE=DATE:20270301 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: January 2027\nSource: Slov-Lex — Zbierka zákon ov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/22 2/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-03-01@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: January 2027\nSource: Slov-Lex — Zbierka zákonov Slovensk ej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101. html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-03-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : February 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ve rified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-03-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Feb ruary 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-03-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: February 2027\nSource: Slov- Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/s tatic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-03-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: February 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej re publiky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\n Last verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-03-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: February 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-03-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: February 2027\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-03-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: February 2027\nSource: Slov-Lex — Zbierka zákonov Slovens kej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101 .html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : March 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q1 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Mar ch 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https: //static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 1 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: March 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stat ic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q1 2 027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q1 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: March 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej repub liky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLas t verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-04-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: March 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2027-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q1 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2027-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q1 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: March 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/ 20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2027-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q1 2027\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2027-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q1 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: March 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.ht ml\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : April 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Apr il 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https: //static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: April 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stat ic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: April 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej repub liky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLas t verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: April 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-05-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: April 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/ 20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-05-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: April 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.ht ml\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-06-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : May 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-06-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: May 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:// static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 20 26-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-06-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: May 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static /SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-06-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: May 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republi ky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-06-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: May 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-06-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: May 2027\nSource: Slov-Lex — Zbierka zákonov S lovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20 260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-06-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: May 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej r epubliky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.html \nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : June 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q2 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Jun e 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 2 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: June 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stati c/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q2 2 027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q2 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: June 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republ iky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-07-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: June 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2027-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q2 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2027-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q2 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: June 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/2 0260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2027-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q2 2027\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2027-08-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q2 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-08-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: June 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.htm l\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : July 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Jul y 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: July 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stati c/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: July 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republ iky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: July 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-08-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: July 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/2 0260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-08-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: July 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.htm l\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-09-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : August 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-09-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Aug ust 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-09-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: August 2027\nSource: Slov-Le x — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/sta tic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-09-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: August 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej repu bliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLa st verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-09-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: August 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-09-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: August 2027\nSource: Slov-Lex — Zbierka zákono v Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222 /20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-09-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: August 2027\nSource: Slov-Lex — Zbierka zákonov Slovenske j republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.h tml\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : September 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast v erified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q3 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Sep tember 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 3 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: September 2027\nSource: Slov -Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/ static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q3 2 027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q3 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: September 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej r epubliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\ nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-10-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: September 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast ver ified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2027-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q3 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2027-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q3 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: September 2027\nSource: Slov-Lex — Zbierka zák onov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/ 222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2027-10-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q3 2027\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2027-11-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271102 DTEND;VALUE=DATE:20271103 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q3 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-11-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271102 DTEND;VALUE=DATE:20271103 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: September 2027\nSource: Slov-Lex — Zbierka zákonov Sloven skej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/2026010 1.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : October 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ver ified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Oct ober 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: October 2027\nSource: Slov-L ex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/st atic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: October 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej rep ubliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nL ast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-11-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: October 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-11-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: October 2027\nSource: Slov-Lex — Zbierka zákon ov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/22 2/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-11-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: October 2027\nSource: Slov-Lex — Zbierka zákonov Slovensk ej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101. html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2027-12-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : November 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ve rified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2027-12-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Nov ember 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2027-12-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: November 2027\nSource: Slov- Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/s tatic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2027-12-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: November 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej re publiky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\n Last verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2027-12-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: November 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2027-12-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: November 2027\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2027-12-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: November 2027\nSource: Slov-Lex — Zbierka zákonov Slovens kej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101 .html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : December 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ve rified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q4 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Dec ember 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 4 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: December 2027\nSource: Slov- Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/s tatic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q4 2 027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q4 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: December 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej re publiky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\n Last verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-01-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: December 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2028-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q4 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2028-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q4 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: December 2027\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2028-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q4 2027\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2028-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q4 2027\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-01-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: December 2027\nSource: Slov-Lex — Zbierka zákonov Slovens kej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101 .html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : January 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ver ified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Jan uary 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: January 2028\nSource: Slov-L ex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/st atic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: January 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej rep ubliky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nL ast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-02-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: January 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-02-29@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: January 2028\nSource: Slov-Lex — Zbierka zákon ov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/22 2/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-02-29@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: January 2028\nSource: Slov-Lex — Zbierka zákonov Slovensk ej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101. html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-03-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : February 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast ve rified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-03-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Feb ruary 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-03-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: February 2028\nSource: Slov- Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/s tatic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-03-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: February 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej re publiky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\n Last verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-03-27@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: February 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast veri fied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-03-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: February 2028\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-03-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: February 2028\nSource: Slov-Lex — Zbierka zákonov Slovens kej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101 .html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : March 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q1 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Mar ch 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https: //static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 1 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: March 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stat ic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q1 2 028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q1 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: March 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej repub liky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLas t verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-04-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: March 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2028-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q1 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2028-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q1 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: March 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/ 20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2028-04-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q1 2028\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2028-05-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280502 DTEND;VALUE=DATE:20280503 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q1 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-05-02@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280502 DTEND;VALUE=DATE:20280503 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: March 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.ht ml\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : April 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Apr il 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https: //static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: April 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stat ic/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: April 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej repub liky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLas t verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-05-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: April 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-05-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: April 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/ 20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-05-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: April 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.ht ml\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-06-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : May 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — htt ps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifie d: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-06-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: May 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:// static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 20 26-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-06-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: May 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static /SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-06-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: May 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republi ky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-06-26@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: May 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-06-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: May 2028\nSource: Slov-Lex — Zbierka zákonov S lovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/20 260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-06-30@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: May 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej r epubliky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.html \nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : June 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-stvrtrocne-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Daňové priznanie k DPH — quarterly DESCRIPTION:VAT payers who have elected the calendar quarter — available o nce more than 12 calendar months have passed since becoming a payer with an allocated VAT ID\, and turnover over the preceding 12 consecutive mont hs stayed below EUR 100\,000\nPeriod: Q2 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-st vrtrocne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Jun e 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-stvrtrocny-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — quarterly DESCRIPTION:VAT payers whose tax period is the calendar quarter\nPeriod: Q 2 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- stvrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: June 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stati c/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-stvrtrocny-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — quarterly\, elective DESCRIPTION:VAT payers whose intra-EU supplies of GOODS stayed at or below EUR 50\,000 in the quarter and in each of the four preceding quarters — the value of services supplied is disregarded for this test\nPeriod: Q2 2 028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://st atic.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026 -09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-st vrtrocny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-registrovana-osoba-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Súhrnný výkaz — § 7 or § 7a registrant DESCRIPTION:Taxable persons registered under § 7 or § 7a who are NOT VAT p ayers — typically sole traders below the registration threshold who buy o r sell cross-border services\nPeriod: Q2 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-re gistrovana-osoba TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: June 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republ iky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-07-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: June 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-eu-2028-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Slovakia: OSS return — Union scheme DESCRIPTION:Businesses using the Union One-Stop-Shop with Slovakia as memb er state of identification\, for intra-EU distance sales\, certain domest ic supplies and B2C services\nPeriod: Q2 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2 004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-oss-mimo-eu-2028-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Slovakia: OSS return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Slovakia as member state of identification\nPeriod: Q2 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https ://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-oss-mimo-eu TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: June 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/2 0260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-sme-ex-vykaz-2028-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Slovakia: Výkaz for a Slovak small enterprise using the EU SME exe mption DESCRIPTION:Slovak-established small enterprises applying the cross-border SME exemption in other member states\, under the EUR 100\,000 EU-wide an nual turnover threshold\nPeriod: Q2 2028\nSource: Slov-Lex — Zbierka záko nov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/2 22/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-sme-ex-vykaz TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-poistenia-2028-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Slovakia: Daň z poistenia (insurance premium tax) — quarterly DESCRIPTION:Insurers\, policyholders and legal persons charged with insura nce costs who are liable to account for Slovak insurance premium tax\nPer iod: Q2 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — h ttps://static.slov-lex.sk/static/SK/ZZ/2018/213/20260101.html\nLast verif ied: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-poistenia TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-07-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: June 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.htm l\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dph-priznanie-mesacne-2028-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Slovakia: Daňové priznanie k DPH — monthly DESCRIPTION:Every VAT payer on the default monthly tax period — anyone who has not elected\, or does not qualify for\, the calendar quarter\nPeriod : July 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — ht tps://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verifi ed: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dph-priznanie-me sacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-kontrolny-vykaz-mesacny-2028-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Slovakia: Kontrolný výkaz (VAT control statement) — monthly DESCRIPTION:VAT payers whose tax period is the calendar month\nPeriod: Jul y 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https:/ /static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html\nLast verified: 2 026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-kontrolny-vykaz- mesacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-suhrnny-vykaz-mesacny-2028-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Slovakia: Súhrnný výkaz (EC Sales List) — monthly DESCRIPTION:VAT payers making exempt intra-EU supplies of goods\, transfer s of own goods\, triangulation as first customer\, call-off stock movemen ts\, or services on which a customer in another member state is liable — and tax representatives\, who file one combined monthly statement for all the foreign persons they represent\nPeriod: July 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/stati c/SK/ZZ/2004/222/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-suhrnny-vykaz-me sacny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-spotrebne-dane-mesacne-2028-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Slovakia: Spotrebná daň — monthly return and payment DESCRIPTION:Tax-warehouse keepers and registered consignees who repeatedly receive excise goods under duty suspension\, across all four excise Acts : Mineral oil (zákon č. 98/2004 Z. z. § 14)\, spirits\, wine\, beer and i ntermediate products (zákon č. 530/2011 Z. z. § 12)\, tobacco products an d smokeless tobacco (zákon č. 106/2004 Z. z. § 13 and § 19aa)\, and elect ricity\, coal and natural gas (zákon č. 609/2007 Z. z. §§ 12\, 24 and 36) \nPeriod: July 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republ iky — https://static.slov-lex.sk/static/SK/ZZ/2004/98/20260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-spotrebne-dane-m esacne TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-zo-sladenych-napojov-2028-08-25@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Slovakia: Daň zo sladených nealkoholických nápojov (sugary-drinks levy) DESCRIPTION:Persons liable for the levy on the first supply of sweetened n on-alcoholic drinks in Slovakia\, in force since 1 January 2025\nPeriod: July 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — http s://static.slov-lex.sk/static/SK/ZZ/2024/251/20250101.html\nLast verified : 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-zo-sladenych -napojov TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-ioss-2028-08-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Slovakia: IOSS return — import scheme DESCRIPTION:Businesses or their intermediaries using the import One-Stop-S hop with Slovakia as member state of identification\, for distance sales of imported goods\nPeriod: July 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2004/222/2 0260101.html\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:sk-dan-z-financnych-transakcii-2028-08-31@lookuptax.com DTSTAMP:20260907T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Slovakia: Daň z finančných transakcií — monthly DESCRIPTION:Payment service providers and self-assessing taxpayers account ing for the levy on debits from business accounts\, in force since 1 Apri l 2025\nPeriod: July 2028\nSource: Slov-Lex — Zbierka zákonov Slovenskej republiky — https://static.slov-lex.sk/static/SK/ZZ/2024/279/20260101.htm l\nLast verified: 2026-09-07 URL:https://lookuptax.com/compliance-calendar/slovakia#sk-dan-z-financnych -transakcii TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR