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.
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.
Covid-19 and the world of private equity
Optimism in an uncertain environment.
Changes in Agreements as of 01.01.2023
Read the latest news on work performed outside the employment relationship effective from January 2023.
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.
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.
Payroll alert: Payroll news from 1 January 2023
Employers’ and employees’ representatives submitted an agreement on the amount of the monthly minimum wage to the Ministry of Labour, Social Affairs and Family of the Slovak Republic.
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?
Draft of the VAT Act as of 1.1.2023 and 1.1.2024
The main goal of the proposed Amendment to the VAT Act No. 222/2004 Coll. is the implementation of Council Directive (EU) 2020/284, which introduces harmonized rules to combat tax fraud in the field of cross-border electronic commerce (e-commerce), and measures to check the correctness of the amount of tax declared.
Meal allowance changes as of 1 September 2022
The new meal allowance rates will apply from 1.9.2022. Read more in the payroll alert below.
Financial services regulatory news #3
Stay up to date with financial services regulation in Europe.
Payroll alert: Tax bonus after 1 July 2022
The amendment to the provisions of the Income Tax Act relating to the tax bonus will change the amounts of the tax bonus as of 1 July 2022, as well as the age thresholds and conditions for application.
ePN: Electronic confirmation of sick leave
As of 1 June 2022, the electronic confirmation of sick leave is introduced, also called “ePN”. Learn more about ePN in the newsletter prepared by Mazars' payroll experts.
E-invoice and invoice details reporting
The Ministry of Finance of the Slovak Republic, in cooperation with the Financial Administration of the Slovak Republic (FASR), has prepared a draft law on the transmission of invoice data (billing details) by taxpayers.
Changes in the meal allowance as of 1 May 2022
It was announced on 7 April 2022 by the Ministry of Labor, Social Affairs and Family of the Slovak Republic that the rates of meal allowances for individual time zones change. The new meal allowance rates will apply from 1.5.2022.
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.
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
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8.12. webinar: Process intelligence
Find out how to use existing data in the organization in a new way and thus achieve savings in procurement, P2P process, or in the management of production, logistics and maintenance processes.