Publications and events
Insights
Publications and events
Find all the studies, opinions, newsletters and institutional publications published by Mazars in Slovakia.
Events
We are always seeking to expand and share our expertise and knowledge. We do this by running webinars, seminars, workshops and talks throughout the year.
A practical guide on sustainability
With societal expectations increasingly permeating corporate governance, companies need to evolve their business models to embrace lasting value creation that benefits not only the shareholders, but also internal and external stakeholders as well as wider society.
Sustainable finance brochure
There is increasing recognition that climate change and other ESG risks jeopardise the world’s economy and financial systems.
The Corporate Sustainability Reporting Directive
In April 2021, the European Commission adopted the draft Corporate Sustainability Reporting Directive, or CSRD, which significantly strengthens the current sustainability reporting requirements of the Non-Financial Reporting Directive (NFRD) and expands the scope of companies concerned.
Focus on: The European Taxonomy
The Taxonomy regulation was adopted in June 2020 by the European Union and is a key element of the European plan to finance sustainable growth. Download Mazars Taxonomy brochure and learn more about the objectives of the new legislation.
Mazars CEE Deal Advisory Highlights 2021
In 2021 and for the sixth year in a row, Mazars has been ranked among the top 5 leading deal advisors in Central & Eastern Europe, based on Mergermarket CEE Accountant League Table by number of successful deals.
Responsible banking practices study 2021
Financial institutions increasingly recognise that climate change and other environmental, social and corporate governance risks jeopardise the world’s economy and financial system.
The race to data maturity
While most businesses understand the importance of data, few are truly able to transform it into a competitive advantage. So, what sets the successfully data-driven apart from the rest? The critical ingredient is data maturity. The higher an organisation’s level of data maturity, the better able they will be to leverage their data to create value and unlock a competitive advantage.
Why global compliance is on the business agenda
Compliance has long been a cornerstone of good business practice. But it can still be viewed as an obligation to be met rather than a driver of value. That’s why we conducted a survey of how business leaders approach global compliance, including where they focus investment, the risks they anticipate and what they expect from ‘good compliance’.
2021 financial reporting of European banks study
How has Covid-19 affected the financial performance of banks in Europe?
Tracking the green transition with OMFIF
There is no longer any question about whether to transition from brown to green finance – only how. Easy access to climate risk data and global regulation promises to help policymakers see the big picture and better understand what is missing in order to make the transition a success.
Financial performance of European banks 2021 study
How is the pandemic affecting the financial performance of European banks? The Covid-19 crisis continues to undermine global financial stability. While its full impact on the banking sector is yet to be determined, the 2020 annual results let us build a picture of the Covid-19 impact on the expected credit losses (ECL) in banks’ financial disclosures.
Investing in CEE: Inbound M&A report 2020/2021
Despite the challenges caused by the Covid-19 pandemic, M&A deal making in Central & Eastern Europe remained robust in 2020.
Mazars CEE Deal Advisory Highlights 2020
In 2020 and for the fifth year in a row, Mazars has been ranked among the top 5 leading deal advisors in Central & Eastern Europe, based on Mergermarket CEE Accountant League table by number of successful deals.
Covid-19 and the world of private equity
Optimism in an uncertain environment.
Payroll changes effective as of 1 January 2022
We have summarized the most important changes in the Slovak payroll legislation in 2022, especially in the area of taxation, social and health insurance and labour law. In case you have any questions or are interested in more details, do not hesitate to contact us. The newsletter contains following topics:
Amendments to the Act on Accounting as of 1.1.2022
On 2 December 2021, Act No. 456/2021 of 2 November 2021 amending Act No. 431/2002 Coll. on Accountancy as amended was published in the Collection of Laws. Here are the changes brought about by the amendment.
Financial statements audit obligation in 2021
After filing their tax returns and financial statements with the Financial Administration of the Slovak Republic (FS SR), many businesses consider all the requirements related to the previous accounting period to be completed. One of the obligations is to have the financial statements audited.
Changes to the pandemic sick pay
On 12 November 2021, the Slovak Parliament approved Act No. 412/2021 Coll., amending and supplementing certain acts.
Employee fringe benefits in 2022
Employers use fringe benefits to motivate employees to perform better as well as to differ themselves from the competitors. What does the provision of various fringe benefits mean for the employer and employee in terms of taxes? What changes are coming into force in 2022 in fringe benefits?
Stravovanie zamestnancov a SZČO od 1.1.2022
Po zavedení finančného príspevku v marci 2021 ukázala aplikačná prax rozdiely v daňovom posudzovaní finančného príspevku v porovnaní s nepeňažnými formami zabezpečenia stravovania. Od roku 2022 nadobúda účinnosť novela, ktorá zrovnoprávňuje daňové zaobchádzanie stravovacích poukážok a finančného príspevku. Zároveň od 1.1.2022 dochádza u SZČO k zníženiu administratívnej záťaže, ale i daňovo...
Notification of bank accounts of VAT payers
The Ministry of Finance presented the draft of the Amendment to the Tax Code, which regulates also the VAT Act in the area of publishing bank accounts of VAT payers. The Amendment to the VAT Act which is proposed to be effective from 15 November 2021 and in the case of some provisions from 1 November 2022.
Zmeny pravidiel pri predaji tovaru na diaľku a DPH
Od 1.7.2021 nadobudne účinnosť novela Zákona č. 222/2004 Z. z. o dani z pridanej hodnoty (ďalej len „ZDPH“,) ktorou sa zavádzajú nové, dobrovoľné osobitné úpravy pre daň. Ich cieľom je zjednodušiť a zjednotiť súčasné pravidlá fungovania zásielkového predaja tovaru, ako aj poskytovanie služieb na diaľku a taktiež zaviesť rovnaký prístup k daňovníkom z EÚ ako, aj mimo EÚ.
Podanie daňového priznania a účtovnej závierky
Mnohí podnikatelia po podaní daňového priznania a účtovnej závierky na Finančnú správu Slovenskej republiky (FS SR) považujú všetky náležitosti súvisiace s predchádzajúcim účtovným obdobím za uzavreté. Pozrime sa preto, aký je postup následných povinností týkajúcich sa účtovnej závierky.
Newsletters
Mazars produces various newsletters covering all areas of our business which are available to download from here. We hope you find them interesting.
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11/2 CEE webinar: Green Taxonomy & ESG strategy
Join our upcoming CEE webinar by filling out a short registration form and learn practical advice on implementing ESG strategy into your business.