The Slovak Ministry of Finance has published a press release detailing a temporary Tax Amnesty measure introduced as part of the third consolidation package. This initiative aims to support taxpayers in regularizing their tax affairs without incurring penalties or interest.
According to the tax amnesty rules, a taxpayer can settle its outstanding tax liabilities (via corrective returns) or submit historical returns (missed declarations) without incurring penalties or interest for late payment or failure to declare.
This temporary measure applies to tax returns with filing deadlines on or before 30 September 2025. For insurance premium tax (IPT) purposes, it means tax returns submitted for Q2 2025 (due by 31 July 2025) or earlier.
To benefit from the amnesty, the relevant returns must be submitted and the associated tax paid between 1 January 2026 and 30 June 2026.
