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.
Pillar 2 GloBE in CEE
More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.
Impact of CSRD on non-EU groups & EU subsidiaries
The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) includes an extra-territoriality principle that widens the population of companies subject to sustainability reporting to those outside the EU. The objective is to maintain a level playing field for all economic players operating in the European market.
Acting on the ESRS
As a framework for sustainability reporting, the first set (“Set 1”) of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.
C-suite barometer 2023: ESG insights
With sustainabilty rising to the top of the C-suite agenda for planned investment, our C-suite ESG insights reports explore the current sustainability trends, priorities and challenges for businesses.
Mazars CEE tax guide 2023
For the eleventh time, Mazars is publishing a regional tax guide, which presents examples and comparative tables of the tax systems of 25 Central and Eastern European countries for 2023.
Preparing for the CSRD
The Corporate Sustainability Reporting Directive (CSRD) is now in force across the EU, with Member States given 18 months to adopt it into national law. The highly-anticipated directive requires a number of companies operating in the EU to publicly disclose and report on environmental, social, and governance (ESG) issues. This means businesses will need to be prepared to comply with more...
CSRD: challenging new EU rules
In July 2022, new regulations on corporate sustainability reporting will be adopted in the EU. Mazars’ sustainability expert Jana Ružická explains the ambitious changes that businesses need to be aware of.
ESRS sustainability regulations released
As a framework for sustainability reporting, Set 1 of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.
Bold leadership for a sustainable future
Our latest C-suite barometer shows that, while recognising the significant challenges of the past year, including inflation and economic instability, high energy prices, war and geopolitical tensions, leaders have a fighting spirit and positive outlook for 2023.
ESG: Where are you on the journey?
As environmental, social and governance (ESG) issues rise in global importance and increasingly dominate the business narrative, the Mazars report ESG: Where are you on the journey? sets out choices and pathways for companies of all sizes and sectors as they look to embark on the transition to a more sustainable business model.
Investing in CEE: Inbound M&A report 2022/2023
The beginning of 2022 signalled to what was to be a turbulent year for both European and global market, as Russia invaded Ukraine on 24 February. Trends that were already in play in 2021, rising inflation and higher borrowing costs, were greatly amplified. The war unleashed supply shocks, notably in the wholesale gas market.
CEE Deal Advisory Highlights 2022
In 2022, for the seventh year in a row, Mazars has been ranked among the top 5 leading deal advisors in Central & Eastern Europe, based on the Mergermarket CEE Accountant League Table by the number of successful deals.
How is ESG perceived by companies in Slovakia?
How do large companies operating in Slovakia cope with the opportunities and questions that the topic of ESG offers? We reveal the answers in a Mazars study with company leaders and executives, carried out in cooperation with the research agency Ipsos Slovakia.
Financial reporting of European banks study 2022
What are the lessons learnt from the Covid-19 impact on Expected Credit Losses (ECL) of banks in Europe?
Mazars Central and Eastern European Tax Guide 2022
For the tenth time, Mazars published its regional tax guide, which presents snapshots and comparative charts of the tax systems of 22 CEE countries for 2022.
Time for action: Mazars C-suite barometer 2021
At the close of 2021, our C-suite barometer showed businesses were emerging from the pandemic with a sense of confidence and resilience. They were confident in their ability to respond to the trends ahead, expecting to transform their businesses and planning to invest. ESG is now firmly on the C-suite agenda and businesses are making public commitments on a range of ESG topics. But are...
Investing in CEE: Inbound M&A report 2021/2022
Despite concerns about Covid-19, resurgent inflation and rising energy prices, 2021 saw robust dealmaking across the Central and Eastern Europe (CEE) region. CEE’s diverse markets and abundant targets are increasingly attractive to both domestic and inbound investors. This publication offers an overview of inbound M&A activity in the CEE region throughout 2021, and looks ahead to the...
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 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.
Tax alert: ITA amendments and top-up tax
The Slovak Income Tax Act No. 595/2003 Coll. (hereinafter as "SITA”) was amended several times after 1 January 2023. Read about the most significant changes effective from 2023 and 2024 summarized below by our tax experts at Mazars.
Payroll alert: September news overview
Read the new edition of our payroll newsletter prepared by Mazars' experts.
Payroll alert special: Vacations in 2023
In summer, employers may expect an increased number of vacation requests. This is why we prepared the special edition of Mazars newsletter to accommodate the frequently asked questions.
Payroll alert: Labour Code changes as of 1.6.2023
Read the new edition of our payroll newsletter prepared by Mazars' experts.
Deadlines for Annual tax settlement 2022
The Labour Code amendment has introduced several changes as of 01.01.2023. Read the overview in our newsletter.
Updates on transfer pricing documentation content
At the end of 2022, the Ministry of Finance of the Slovak Republic ("MFSR") published a new Guideline No. MF/020061/2022-724 (hereinafter referred to as "Guideline") in the Financial Bulletin No. 23/2022, stipulating the content of the transfer pricing documentation. The new Guideline is now available on the MFSR’s website.
Financial statements audit obligation for 2022
Many businesses, after filing their tax return and financial statements with the Financial Administration of the Slovak Republic (FA SR), consider all the obligations related to the previous accounting period to be completed. One of the obligations is to have the financial statements audited. Let's see if your accounting entity is subject to the audit obligation.
Changes in the VAT Act from 1.1.2023 and 1.1.2024
On 6 December 2022 The National Council of the Slovak Republic (hereinafter „NC SR“) approved the Amendment to the VAT Act, which will introduce several new obligations for taxpayers. The Amendment to the VAT Act in the proposed wording takes effect from 1 January 2023, in the case of some provisions from 1 January 2024.
Changes in the meal allowance as of 1.1.2023
Read the newsletter about new meal allowance rates for time zones, changes in meal vouchers, and electronic meal card.
Tax alert: Report on income tax information
A new act was published in the Collection of Laws of the Slovak republic, amending and supplementing Act No. 431/2002 Coll. on Accounting as amended ("amendment"). The adopted amendment introduces, among other things, the obligation for selected accounting units to prepare a report with information on income tax.
Tax Reliability Index
The Financial Administration of Slovak Republic delivers the notifications about the Tax Reliability Index to the taxpayers. Do you know what the assigned Tax Reliability Index means to you?
Income Tax Act changes as of 1.1.2023 and 1.1.2024
On 6 December 2022 the National Council of the Slovak Republic approved the amendment of the Act No. 595/2003 Coll. on Income Tax Act (ITA) as well as Act No. 563/2009 Coll. on Tax Administration (Tax Code), which considerably clarifies and supplements the provisions in transfer pricing.
Changes in Agreements as of 01.01.2023
Read the latest news on work performed outside the employment relationship effective from January 2023.
Inventorying or stock-taking?
Do you know the difference between these terms? Let's answer the basic questions.
Payroll alert: Paternity leave as of 1.11.2022
From 1.11. 2022, an employee who is a father of a new-born child is entitled to paternity leave. This amendment to the Labour Code brings the legislation of the Slovak Republic into line with the EU directive on work-life balance for parents and carers.
Zdaňovanie príspevku za ubytovanie
V súvislosti s mimoriadnou situáciou na Ukrajine a hromadným prílevom cudzincov, ktorí prijali štatút dočasného útočiska na území Slovenskej republiky, zaviedla vláda Slovenskej republiky príspevok za ubytovanie a príspevok za poskytnutie ubytovania tzv. odídencovi (ďalej spolu ako „príspevok“).
News on Income Tax and the Tax Administration Acts
The amendment brings, among other things, an amendment to the rules for determining the tax base of a taxpayer with limited tax liability in the territory of the SR, a change in the method of registration of selected types of taxpayers for income tax purposes and complements the procedure for tax treatment of claims in the case of preventive restructuring.
Newsletters
Mazars produces various newsletters covering all areas of our business which are available to download from here. We hope you find them interesting.
Subscribe to our newsletter
Be sure you are not missing on any important information or a change in the local or regional scope. Do not hesitate to subscribe to our newsletter.
26.9. global webinar - Pillar 2 GloBE
After a long time in development by OECD and member countries, the global 15% minimum tax (Pillar 2 GloBE), is close to implementation in some jurisdictions which will require adjustments from all affected groups. Our upcoming webinar will focus on the key issues and upcoming requirements in the light of the July further Administrative Guidance on Pillar 2 from the OECD and other new developments.
28.9. webinar: Well-being and psychological safety
Fill out the short registration form and join our free webinar on resilience and leadership.