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.
Investing in CEE: Inbound M&A report 2023/2024
The CEE region stands resilient in the face of global challenges, with attractive investment opportunities and robust domestic and cross-border dealmaking potential in 2024.
CEE deal advisory highlights 2023
In 2023 Mazars has been ranked the 3rd leading deal advisors in Central & Eastern Europe, based on the Mergermarket CEE Accountant League Table by the number of successful deals, and among the top 5 players by disclosed M&A deal value in CEE.
Future-proofing cyber security
In a world that has become reliant on digital technology, most organisations’ current cyber security strategies are no longer enough to combat threats. Future-proof your business by understanding and mitigating cyber risks.
OECD 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 demanding...
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 businesses...
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 opportunities...
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.
Our latest newsletters
Payroll alert: January 2024 news overview
Read Mazars' newsletter in which our experts summarized the current payroll topics and updates.
Tax alert: Lex consolidation and other amendments
The National Council of the Slovak Republic approved several acts that also change the tax legislation. Please find below further details with respect to the most significant changes.
Tax alert: ViDA – VAT in the digital age
The value added tax ("VAT") regime is one of the most significant sources of income within the member states of the European Union and an important source of funding for the EU budget. The aim of the European Commission ("EC") is to increase the effectiveness of VAT collection, which resulted in the proposal of a legislative package for VAT in the digital age (hereinafter referred to as "ViDA") in...
Carbon duty: A new obligation for importers
The European Union has taken significant steps towards integrated climate and sustainability policies with the introduction of the Carbon Border Adjustment Mechanism (CBAM or “carbon duty”), which came into force in early October. What is the meaning of carbon duty and who will be affected?
Tax alert: Draft amendment to the VAT Act
On 25 October 2023, the Ministry of Finance of the Slovak Republic (hereinafter referred to as "MF SR") published an adjusted draft amendment to Act No. 222/2004 Coll. on Value Added Tax (hereinafter referred to as the "VAT Act"). Most of the proposed amendments would enter into force on 1 January 2025. The adjusted draft amendment is the result of an inter-ministerial comment procedure. A summary...
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.
Next events
Time to digitally transform the supply chain
22/05/2020 The Covid-19 lockdown has put renewed pressure on businesses to ensure their supply chains can keep up with fast-changing demand. Digital transformation, says Abhijit Pal, is the answer to avoiding delivery delays and inventory issues, and by making digital interventions that enhance efficiency and reduce costs, a business can weather the current storm and prepare for future success.
Global policies to restart the auto industry
03/06/2020 Covid-19 has caused automotive factories to close and sales to slump. In response, governments have intervened in different ways around the world: in some countries policymakers have moved quickly to lessen the economic burden on auto businesses, while in others they have been slower off the mark. To gain a better understanding of the global outlook, we collected information from Mazars’...
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.
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.
COVID-19 BUSINESS GUIDE FOR CEE
The COVID-19 pandemic is a constantly evolving global crisis that is creating a huge range of challenges for businesses around the world. As governments take unprecedented action to prevent the spread of the virus, businesses are facing an ever-more complex environment to operate within.
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.
04.06.2020 Webinar: RPA DURING COVID-19
Robotic Process Automation (RPA) is a technology for automating business processes by using software robots. They are actually digital employees, who can relieve your team of repetitive activities
Robotic Process Automation
Robotic Process Automation (RPA) uses a software platform which acts as a virtual employee to perform processes in the same way as a person does. The use of RPA is rapidly increasing as new tools emerge and employees are looking for jobs which are more strategic and meaningful. At Mazars, our experience with RPA means that we’ll get you up and running as quickly as possible, so that you can focus...
Covid-19 and the world of private equity
08/06/2020 We have surveyed private equity firms and investors to understand the challenges, level of optimism and response strategies as a result of the Covid-19 crisis.
Virtual PE & VC Conference - CEE Region
Mazars has the pleasure to partner the Virtual PE & VC Conference to be held on 25 June 2020. Its aim is to help Private Equity funds and Venture capital funds to navigate their business through the COVID-19 situation and will help you to get prepared for the post-crisis PE market.
How retailers are responding to the Covid crisis
15/05/2020 Retailers around the world have found themselves bearing the commercial brunt of Covid-19 as shops closed and shoppers stayed home. Consumer-focused retailers and high-street mainstays have been forced into administration, clothing and electronic stores have been shut for months in some parts of the world, and while supermarkets have seen food sales increase, sales of non-food items have...
Central and Eastern European Tax Guide 2020
Welcome to Mazars' Central and Eastern European (CEE) tax guide, which provides an online overview of the tax systems in the CEE region. Compare various criteria with our online tool or study PDF version of the CEE Tax guide.
CEE Tax Guide PDF
For the eight time Mazars has published its regional tax guide, which presents snapshots and comparative charts of the tax systems of 21 CEE countries for 2020.
Webinar: 7th Q&A session with Taskforce team
Our 10 experts team answers any questions regarding tax or economic implications, audit, labour-law questions or legislation changes in connection with COVID-19 outbreak crisis.
Webinar: 8th Q&A session with Taskforce team
Our 10 experts team answers any questions regarding tax or economic implications, audit, labour-law questions or legislation changes in connection with COVID-19 outbreak crisis.
Webinar: 9th Q&A session with Taskforce team
Our 10 experts team answers any questions regarding tax or economic implications, audit, labour-law questions or legislation changes in connection with COVID-19 outbreak crisis.