COVID-19 & your business

The Covid-19 pandemic is causing uncertainty and disruption around the world. Mazars Slovakia and Group priorities are to protect people and ensure business continuity and service for our clients, working as one partnership, supporting each other in Slovakia, the CEE region and across the globe.

Since the beginning of the crisis, we have been closely monitoring the situation and taking action to mitigate the effects of the pandemic. We remain by our clients’ sides, helping them navigate these unprecedented times.

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Questions & answers

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Q&A related to COVID-19 & your business

Download the brochure we have created with the experts from Mazars, the partner law firm Bartošík Šváby and the platform Crowdberry. Right after the outbreak of the coronavirus, we established a special group, where we work together as one team, sharing information with each other so that we can help you and provide you with the latest relevant information in this constantly changing period.

Opätovný nárok na pandemické ošetrovné

13.10.2020 V súvislosti s opatreniami, ktoré sa týkajú prevádzky materských škôl a základných škôl od 11. 1. 2021 do 18. 1. 2021, vzniká pre rodičov opätovne nárok na pandemické ošetrovné.

The OECD's guidance on transfer pricing

The OECD released its guidance on the transfer pricing implications of the Covid-19 pandemic on 18 December 2020.

"First aid" scheme financial contributions changes

09.12.2020, 12:00 As of 1 January 2021, the employers who would like to continue receiving financial contributions under the "First aid" government scheme will be subject to obligation of registration in the Register of Public Sector Partner pursuant to the Act no. 315/2016 Coll. on the register of partners of the public sector.

Building entry prohibition without a negative test

01.11.2020, 18:00 The Public Health Authority of the Slovak Republic by the decree No.: 16 of 2020 during its effectivity from 2 November 2020 (05:00) to 9 November 2020 (01:00) ordered to all operators of the public and private buildings, structures and facilities, including buildings of the public authorities which are operated for both commercial and non-commercial purposes and employers to...

Updated government restrictions from 2. to 8.11.

29.10.2020, 15:00 The Government of Slovak Republic restricted freedom of movement in the territory of the Slovak Republic from period of November 02 2020 to November 08 2020 from 5:00 am to 1:00 am the following day. The exceptions to this restriction are stated below.

Freedom of movement restrictions as of 24 October

27.10.2020, 15:00 The Government of Slovak Republic restricted freedom of movement in the territory of the Slovak Republic except for the territorial districts of Námestovo, Tvrdošín, Dolný Kubín a Bardejov from period of October 24 2020 to November 1 2020 from 5:00 am to 1:00 am the following day.

End of emergency situation in the financial area

17.10.2020, 12:00 On 22.9.2020 the National Council of the Slovak Republic approved the amendment to Act No. 67/2020 on certain emergency measures in the financial area in connection with the spread of the dangerous contagious human disease COVID-19, as amended, which ends the emergency situation and ends the pandemic period for the purposes of applying specific financial measures, including...

The Amendment of the Labour Code

17.10.2020 On 9 June 2020, the Parliament adopted in accelerated legislative procedure an amending and updating Act no. 461/2003 Coll. on Social Insurance as amended and updating Act no. 311/2001 Coll. of Labour Code as amended (“Labour Code”) proposed by the Government.

Payment of contributions, pandemic nursing benefit

16.10.2020 We bring you news about the deferral of payments of contributions for May and the pandemic nursing benefit after the first of June 2020.

Dotation for Rent Compensation

11.06.2020 The Parliament adopted the amendment of the Act no. 71/2013 Coll. on provision of dotation within the scope of Ministry of Economy of the Slovak Republic as amended, on basis of which, all operations which were obligatory closed due to coronavirus pandemic or their operation was restricted ,can apply for state aid in the form of rent compensation.

Changes in application deadlines

10.06.2020 We bring you the changes in the application deadlines for the April and May. More information can be found at https://www.pomahameludom.sk/

Manuál k posúdeniu výpočtu tržieb

01.06.2020 V súvislosti s dokumentom „Manuál k posúdeniu výpočtu tržieb“ zverejneným na stránke www.pomahameludom.sk 28.5, stále platí, že pre výpočet poklesu tržieb sa uplatňuje pokles čistého obratu podľa paragrafu 2 odsek 15 Zákona o účtovníctve.

Preplatok na preddavkoch DP a zaplatená daň

21.05.2020, 13:00 Vláda SR v spolupráci s Ministerstvom financií SR priniesla novelu č. 120/2020 Z. z. (ďalej aj ako „Novela č. 3“), ktorým sa mení a dopĺňa zákon č. 67/2020 Z. z., v ktorom bol predstavený balík daňových opatrení v súvislosti so šírením nového vírusu COVID-19. Národná rada SR schválila tento vládny návrh Novely č. 3 zákona dňa 13.05.2020. V zbierke listín bol zverejnený dňa...

Odpočet daňovej straty - praktické príklady

21.05.2020, 13:00 Vláda SR v spolupráci s Ministerstvom financií SR priniesla novelu č. 96/2020 Z. z. (ďalej aj ako „Novela“), ktorým sa mení a dopĺňa zákon č. 67/2020 Z. z., v ktorom bol predstavený balík daňových opatrení v súvislosti so šírením nového vírusu COVID-19. Národná rada SR schválila tento vládny návrh novely zákona dňa 22.04.2020. V zbierke listín bol zverejnený dňa...

Measures in the area of corporate income tax

21.05.2020, 13:00 The Government of the Slovak Republic in cooperation with the Ministry of Finance of the Slovak Republic presented Amendment No. 120/2020 Coll. (hereinafter referred to as ″the Amendment no. 3″) amending Act No. 67/2020 Coll. which introduces the package of tax measures in relation with the spread of the new disease COVID-19. The National Council of the Slovak Republic...

Možnosť platenia preddavkov na daň z príjmov

04.05.2020 Dňa 30.04.2020 vstúpilo do platnosti nariadenie Vlády Slovenskej republiky v súvislosti s pandémiou, ktorým sa upravuje možnosť platenia preddavkov na daň z príjmov.

1st group state aid

02.07.2020 Ministry of Labour, Social Affairs and Family of the Slovak Republic updated Notification on possibility to submit application for provision of financial contribution in the project of employment maintenance in the case of an extraordinary situation, a state of emergency or a state of crisis and reduction of its consequences. Please note that the content below is current as of...

2nd group state aid

3rd group state aid

4th group state aid

20.05.2020, 18:00 Ministry of Labour, Social Affairs and Family of the Slovak Republic updated Notification on possibility to submit application for provision of financial contribution in the project of employment maintenance in the case of an extraordinary situation, a state of emergency or a state of crisis and reduction of its consequences. Please note that the content below is current...

Contribution from the state cannot be taxed

28.04.2020 The Ministry of Labour, Social Affairs and Family of the Slovak Republic in cooperation with the Ministry of Finance of the Slovak Republic, have decided that the state will not tax the social contributions for applicants, when filling in a tax return of natural persons for the year 2020. At the same time, they will not be included in the income of self-employed, when requesting...

COVID loan for exporters to support maintenance

27.04.2020 16:00 From 27 April 2020, EXIMBANKA SR started accepting applications for the provision of an operating loan to support the bridging of negative economic impacts caused by the occurrence of COVID-19.

Extraordinary deferral of execution

27.04.2020, 15:00 The parliament adopted the amendment of the Act no. 62/2020 Coll. on extraordinary measures due to spread of the dangerous contagious human disease COVID-19 and justice, regulating temporary protection of entrepreneurs operating a business from negative effects of coronavirus pandemic.

Q&A related to VAT

27.04.2020 The current situation related to the COVID-19 pandemic has raised many questions among taxable entities regarding the fulfilment of their tax obligations, including VAT. Therefore, we have decided to give you answers to questions frequently asked by our clients in relation to VAT.

Employers who are "undertakings in difficulty"

24.04.2020, 09:00 On 21 April 2020 the European Commission approved proposed state aid scheme pursuant to the project “First aid” to employment maintenance and support of self-employed persons affected by the coronavirus pandemic.

Prohibition of Lease Termination

24.4.2020, 09:00 The parliament adopted the amendment of the Act no. 62/2020 Coll. on extraordinary measures due to spread of the dangerous contagious human disease COVID-19 and justice, amending obligations in the area of rent payments in Section 3b.

The remission of the insurance premium payment

23.04.2020 The draft amendment to the Social Insurance Act was approved by the Government and approved by the Parliament.

Q&A for the tax payers

28.04.2020, 09:00 Financial Administration of the Slovak Republic has published multiple Q&A documents for the tax payers in connection with the COVID-19.

Impact of the crisis on 2019 reporting

9.4.2020 As the world faces an exceptionally severe crisis, Mazars’ experts are busier than ever, ensuring that we are still here to help you with the range of accounting challenges thrown up by the COVID-19 outbreak.

Economic first aid package & Austrian "kurzarbeit"

6.4.2020 - In cooperation with our partner law firm Bartošík Šváby we prepared comparison between first aid package of economic measures for employees, companies and self-employed proposed by the Slovak government and Austrian kurzarbeit system.

Postponement of corporate loan repayments

9.4.2020 Dňa 6. 4. 2020 vláda SR chválila návrh novely zákona č. 67/2020 Z. z. o niektorých mimoriadnych opatreniach vo finančnej oblasti v súvislosti so šírením nebezpečnej nákazlivej ľudskej choroby COVID-19, na základe ktorej si budú môcť malí zamestnávatelia (t. j. malé a stredné podniky podľa definície podniku uvedenej v prílohe I nariadenia Komisie č. 651/2014) a SZČO môcť odložiť...

Soft loans instrument for SMEs

9.4.2020 Soft loans instrument for SMEs - A guarantee instrument designed to bridge the lack of liquidity caused by COVID-19

Exceptional measures in financial area & COVID-19

6.4.2020 - The Ministry of Finance of the Slovak Republic is preparing further legislative measures related to the income tax overpayments for the year 2019. Similarly, the Ministry of Finance deals with provisions regarding the possibility of deferring advances for income tax. The Government of the Slovak Republic together with the Ministry of Finance of the Slovak Republic as of 31.3.2020...

Transfer prices in times of COVID-19

8.4.2020 During this global pandemic, companies should urgently review their existing transfer pricing models in order to reassess transfer pricing risks, take appropriate countermeasures in the short term and find efficient solutions for compliance.

Postponement of the company´s financial statements

8.4.2020 Based on law no. 67/2020 there is a possibility to postpone the Company's financial statements to the Register of Financial Statements for a period of up to 3 months after the end of the pandemic period. If the company deposits the financial statements to the Register of Financial Statements by the end of the third calendar month after the end of the pandemic period or after the...