{"id":10041,"date":"2026-03-09T16:22:09","date_gmt":"2026-03-09T15:22:09","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=10041"},"modified":"2026-03-10T15:12:33","modified_gmt":"2026-03-10T14:12:33","slug":"more-data-for-the-financial-administration-a-new-withholding-tax-form-from-2026","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/more-data-for-the-financial-administration-a-new-withholding-tax-form-from-2026\/","title":{"rendered":"A New Withholding Tax Form from 2026"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div id=\"attachment_7922\" style=\"width: 289px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-7922\" loading=\"lazy\" class=\"wp-image-7922 \" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg\" alt=\"Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1\" width=\"279\" height=\"361\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg 232w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1.jpg 360w\" sizes=\"(max-width: 279px) 100vw, 279px\" \/><p id=\"caption-attachment-7922\" class=\"wp-caption-text\"><span style=\"color: #008773;\"><strong>Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong><br \/><\/span>Tax Advisor<\/p><\/div>\n<p>From 2026, the method of reporting tax withheld at source is changing. The Financial Administration of the Slovak Republic is introducing a new form template for the <strong>Notification of Withholding and Remittance of Tax Withheld at Source<\/strong>, which expands the scope of data reported for individual income recipients.<\/p>\n<p>This is another step in the trend of strengthening analytical data collection by the tax administrator. A similar approach could already be seen in the corporate income tax return for 2025, where, for example, transactions with related parties began to be reported in more detail in Table I. The new withholding tax form pursues the same goal \u2013 to obtain more precise data on individual income recipients.<\/p>\n<h3><span style=\"color: #088770;\"><strong>When the new form will be used<\/strong><\/span><\/h3>\n<p>The Financial Administration has published a new form template designated <strong>\u201cOZN4311v26\u201d<\/strong>, which will start to be used from January 1, 2026.<\/p>\n<p>However, it is important to correctly determine which form applies to which period. For the reporting obligation for December 2025, the current form <strong>\u201cOZN4311v21\u201d<\/strong> will still be used. The new form will therefore be used for the first time when reporting data for <strong>January 2026<\/strong>, which will be filed in February 2026.<\/p>\n<p>The deadline for fulfilling the reporting obligation remains unchanged. The notification must be filed <strong>by the 15th day of the calendar month following the month in which the taxable income was paid<\/strong>.<\/p>\n<h3><span style=\"color: #088770;\"><strong>What changes in the structure of the form<\/strong><\/span><\/h3>\n<p>At first glance, these are mainly formal changes, but in practice they will mean more detailed data reporting.<\/p>\n<p>The most significant changes include:<\/p>\n<ul>\n<li><strong>Division of the separate page<\/strong> \u2013 the current single \u201cseparate page\u201d is replaced by two types of annexes \u2013 <strong>Separate Page A<\/strong> and <strong>Separate Page B<\/strong>. This division responds to situations where, in one month, the taxpayer reports several types of taxable income or multiple recipients.<\/li>\n<li><strong>More precise indication of annexes<\/strong> \u2013 on the cover page of the notification, the number of attached pages of type A and the number of pages of type B are now stated separately.<\/li>\n<li><strong>The possibility to list multiple recipients<\/strong> \u2013 for both types of separate pages, it is possible to list multiple income recipients. The form allows additional items to be added as needed, which simplifies the reporting of a larger number of recipients.<\/li>\n<\/ul>\n<h3><span style=\"color: #008773;\"><strong><img loading=\"lazy\" class=\"alignnone wp-image-10044 size-full\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/zrazkova-dan-clanok.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/zrazkova-dan-clanok.jpg 1920w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/zrazkova-dan-clanok-300x169.jpg 300w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/zrazkova-dan-clanok-1024x576.jpg 1024w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/zrazkova-dan-clanok-768x432.jpg 768w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/zrazkova-dan-clanok-1536x864.jpg 1536w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/zrazkova-dan-clanok-200x113.jpg 200w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/strong><\/span><\/h3>\n<h3><span style=\"color: #088770;\"><strong>Completing Separate Page A when paying dividends<\/strong><\/span><\/h3>\n<p>Separate Page A is used mainly for reporting withholding tax on dividends paid to <strong>tax residents of the Slovak Republic<\/strong>.<\/p>\n<p>For each dividend recipient, detailed identification data will need to be provided, in the following structure:<\/p>\n<p><strong>Taxpayer identification details<\/strong> \u2013 first name, surname, and personal identification number must be stated. If the recipient has not been assigned a personal identification number in the Slovak Republic, their date of birth is stated instead.<\/p>\n<p><strong>Permanent residence address<\/strong> \u2013 the form requires the full permanent residence address \u2013 street, building or orientation number, postal code, municipality, and country, including the country code.<\/p>\n<p><strong>Financial data on the paid income<\/strong> \u2013 while in the past the notification mainly stated the amount of withheld tax in aggregate form, the new form requires more detailed data for each recipient. Specifically, this includes:<\/p>\n<ul>\n<li>the date of payment of the taxable income<\/li>\n<li>the amount of taxable income (gross dividend amount)<\/li>\n<li>the tax rate in percent<\/li>\n<li>the specific amount of tax withheld<\/li>\n<li>the date on which the withheld tax was remitted to the tax administrator<\/li>\n<\/ul>\n<p>When determining the tax rate, it is necessary to take into account the tax period from which the profit designated for dividend distribution originates. For example, <strong>for profit for the year 2024, a 10% tax rate applies<\/strong>, while for profit generated <strong>from 2017 onwards (except for 2024)<\/strong>, a rate of <strong>7%<\/strong> applies.<\/p>\n<h3><span style=\"color: #088770;\"><strong>Practical recommendation for entrepreneurs and accountants<\/strong><\/span><\/h3>\n<p>The expanded scope of data also means higher administrative requirements. It is therefore advisable to keep these requirements in mind already at the moment of deciding on dividend distribution.<\/p>\n<p>When adopting a resolution of the general meeting or a decision of the sole shareholder on profit distribution, it is practical to include the <strong>identification details of the shareholders directly in the minutes<\/strong> \u2013 in particular personal identification numbers and permanent residence addresses. This way, the accountant will already have the necessary data available in advance and will avoid having to obtain it additionally at the time of filing the notification.<\/p>\n<h3><span style=\"color: #088770;\"><strong>FAQ<\/strong><\/span><\/h3>\n<p><strong>When will the OZN4311v26 form be used for the first time?<\/strong><br \/>\nThe new form will be used for the first time for the reporting obligation for January 2026, which is filed in February 2026.<\/p>\n<p><strong>Will the new form already be used for December 2025?<\/strong><br \/>\nNo. For December 2025, the current form OZN4311v21 will still be used.<\/p>\n<p><strong>By when must the notification of withholding and remittance of tax be filed?<\/strong><br \/>\nThe notification must be filed by the 15th day of the calendar month following the month in which the taxable income was paid.<\/p>\n<p><strong>What data will need to be stated for income recipients?<\/strong><br \/>\nThe form requires more detailed identification data on the recipients, their address, as well as financial data on the paid income and the withheld tax.<\/p>\n<h3><span style=\"color: #088770;\"><strong>Conclusion<\/strong><\/span><\/h3>\n<p>Changes in tax forms often appear at first glance to be merely technical adjustments. In practice, however, they may mean new administrative obligations and higher requirements for data records. Even in the case of dividend payments, it is becoming increasingly clear that correctly set processes and consistent data records are key to the smooth fulfilment of tax obligations.<\/p>\n<p>It is precisely in such situations that the expert perspective of a <strong>tax advisor<\/strong> adds value, as they are able to identify and point out legislative changes in time and help entrepreneurs apply them correctly in practice.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #999999;\">The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;5930&#8243; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;light&#8221; text_align=&#8221;center&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;8504&#8243; image_size=&#8221;medium&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;Fade In&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221;][\/vc_column][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;padding-1-percent&#8221; column_padding_position=&#8221;left&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][divider line_type=&#8221;No Line&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2 style=\"text-align: left;\">Consultation on this topic<\/h2>\n[\/vc_column_text][vc_column_text]\n<ul>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Consultation with a tax advisor<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">60-minute consultation (in-person meeting or online)<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Individual analysis of your situation<\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner content_placement=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; centered_text=&#8221;true&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]\n<h5 style=\"text-align: left;\">Discounted price: \u20ac150<\/h5>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][nectar_btn size=&#8221;jumbo&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;default_arrow&#8221; text=&#8221;I\u2019m interested&#8221; url=&#8221;https:\/\/www.emineopartners.sk\/en\/danovy-poradca-akcia_en\/&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25&#8243; custom_height_phone=&#8221;5&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221;&#8230;<\/p>\n","protected":false},"author":6,"featured_media":10044,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[29,246,1,52,53,30],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New Withholding Tax Form from 2026<\/title>\n<meta name=\"description\" content=\"From 2026, the reporting of tax withheld at source is changing. 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