At the Beginning of 2026, Fines for Tax Violations in Slovakia Will Increase Sharply

10.12.2025

From 1 January 2026, new minimum and maximum fines for tax violations will come into effect in Slovakia. They were approved by the National Council in early December.

The key change will be the unification of the minimum fine – it will be set at 100 euros. The previous lower limit ranged from 30 to 60 euros depending on the type of violation.

The upper limits of fines will also increase significantly — in some cases by tens of thousands of euros. For example, the fine for failing to submit a tax return on time will rise from 16 to 30 thousand euros, and for repeatedly ignoring tax authorities’ requirements — from 32 to 60 thousand euros. Penalties for failing to notify tax authorities on time will also be significantly tightened. For instance, the maximum fine for late submission of a VAT registration application will increase from 20 to 30 thousand euros.

Alongside the tightening of sanctions, a mechanism for reducing fines is also being introduced. If the taxpayer pays the additional tax within 15 days of receiving the decision, the fine will be reduced by one third — effectively requiring payment of 66.7% of its original amount. The parliamentary finance committee believes this measure will improve tax collection and speed up the inflow of funds into the budget.

The upper and lower limits of fines for tax violations in Slovakia are being reviewed for the first time since 2012. Importantly, they will only apply to violations committed after 31 December 2025. Otherwise, the old fine amounts will apply.

Representatives of business associations reacted critically to the changes. The Slovak Entrepreneurs Association stated that the tightening of sanctions is being carried out without proper analysis of the consequences and broad expert discussion. Businesspeople believe that instead of increasing repressive measures, the state should simplify and stabilise tax legislation, as many violations are the result of a complex and contradictory regulatory framework.