Tax reform to include digital platform businesses in Slovakia

In 2018, the Ministry of Finance in Slovakia introduced an amendment to the Income Tax Act which seeks to ensure that digital business activities are taxed in the country. 

The amendment requires platform businesses to register a permanent establishment in Slovakia. In order for platforms to do so, the definition of permanent establishment was altered: Regular services of mediating transport and accommodation (even performed through a digital platform) are considered as activities carried on through a permanent place in the territory of Slovakia and thus, lead to the creation of a permanent establishment. As a consequence, the income of such an establishment becomes subject to taxation. In case a foreign platform business does not register such a permanent establishment and the tax registration obligation is not fulfilled, the payments for mediation services are subject to a withholding tax. 

Further information: 

Taxation of digital business activities in Slovakia | News Flash - Accace - Outsourcing and advisory services 


  • Initiative
  • Legislation
  • Slovakia
  • Government
  • Yes
  • no specific sector focus
  • taxation
  • 2022
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