Slovakia (SK)

Jurisdiction Overview

IDQuestionAnswer
404 *Tax advisers reporting schemes: Are tax advisers (who help companies and individuals to prepare tax returns) required to report at least annually on certain tax avoidance schemes they have sold/marketed (if applicable)? Yes, but the schemes are only reported to the tax administration (they are not published).
 Data Date: 2019

Notes

 
On 25 May 2018, the European Council adopted Directive (EU) 2018/822 (amending Directive 2011/16/EU as regards mandatory automatic exchange of information in relation to reportable cross-border arrangements) which requires intermediaries such as tax advisors, accountants and lawyers that design and/or promote tax planning schemes to report schemes that are considered potentially aggressive. The new reporting requirements provided in the directive will apply only from 1 July 2020 and EU member states will have until 31 December 2019 to transpose it into national laws and regulations. As of 30 November 2019, Slovakia has already transposed the directive into a local law (home.kpmg).
 
"The Slovak Mandatory Disclosure Rules (MDR) legislation is aligned with the requirements of the Directive" (globaltaxnews.ey.com).

Sources

https://globaltaxnews.ey.com/news/2019-5830-slovakia-passes-draft-legislation-to-implement-eu-mandatory-disclosure-rules
 
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32018L0822
 
https://home.kpmg/xx/en/home/insights/2019/10/etf-415-eu-mandatory-disclosure-requirements-update.html