Slovakia (SK)

Jurisdiction Overview

IDQuestionAnswer
188 *Is there an obligation to keep accounting data? Yes
 Data Date: 2019

Notes

 
The Global Forum reported that in Slovakia, all legal entities including companies must keep proper accounting records including underlying documentation (GF 2014: 55-57).

Sources

GF 2014: 55-58
 
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-slovakiahighlights-2019.pdf
 
https://www.nordeatrade.com/no/explore-new-market/slovakia/accounting?vider_sticky=oui