Slovakia (SK)

Jurisdiction Overview

317 *Large Taxpayer Unit: Does the tax administration operate one central unit for large taxpayers (large taxpayer unit, LTU)? Yes
 Data Date: 2019


According to Slovakia's Ministry of Finance, the tax administration operates one central Large Taxpayer Unit (TJN-Survey 2019). This was confirmed by the OECD report "Comparative Information on OECD and Other Advanced and Emerging Economies" (OECD, 2017: Table A.64).


TJN-Survey 2019
OECD 2017: Table A.64