Year-End 2026 Checklist for Slovak s.r.o. Companies

  • 22 October 2026
  • Posted by: Ildiko
  • Categories: Blog, Blog
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Illustration: Virtual CFO presenting financial reports

Why deal with year-end in December?

Many owners see the year-end close as a March task. Yet most decisions can only be made until 31 December. Anything that happens after 1 January affects next year’s numbers and tax. This checklist helps you make sure nothing is missed.

1. Get your records in order

  • Send all 2026 incoming and outgoing invoices to your accountant.
  • Reconcile your bank statements and cash balance as of 31 December.
  • Take an inventory of stock and assets.
  • Review your receivables: for amounts you no longer expect to collect, ask your accountant for advice.

2. Tax planning while there is still time

Since 2025, Slovakia has had three corporate income tax rates: 10% if annual revenue does not exceed EUR 100,000; 21% up to EUR 5 million; and 24% above that. If your revenue is close to the EUR 100,000 threshold, even the timing of one December invoice can matter.

  • Planned investments: does it make sense to buy the assets you need this year?
  • Check that every expense is backed by a proper invoice.
  • If the company has a loss or low profit, plan for the minimum tax (tax license). Depending on revenue, it ranges from EUR 340 to EUR 11,520.

3. VAT and e-invoicing

  • Make sure you have every invoice for the December VAT return.
  • If your 2026 turnover exceeded EUR 50,000 and you are not yet VAT registered, tell your accountant right away.
  • Get ready for mandatory e-invoicing from 1 January 2027. Read more: Mandatory e-invoicing in Slovakia from 2027.

4. Dividends and shareholder decisions

  • If you plan to pay dividends, discuss the timing with your accountant. Dividends from profits for periods starting in 2025 or later are taxed at 7% in Slovakia. The rules of the shareholder’s country of residence also need to be considered.
  • Review contracts and loans with shareholders or related companies.

5. Key deadlines in 2027

Deadline What to do
1 January Mandatory e-invoicing between Slovak businesses
25 January December VAT return (monthly VAT payers)
31 March 2026 corporate tax return and financial statements (can be extended by 3 months by notification, or 6 months with foreign income)

How we help

As part of our Digital Accounting service, we prepare your year-end close, financial statements and tax return. With our Virtual CFO service, we review with you in December which decisions can legally reduce your tax and what to plan for 2027. If you want a new accountant to handle your year-end, read why now is the right time to switch.

Want to close the year without stress? Book a free consultation before the end of December.

Source: Accace – 2026 Tax Guideline for Slovakia. This article is general information and does not replace individual tax advice.