{"id":10601,"date":"2026-05-06T13:45:41","date_gmt":"2026-05-06T11:45:41","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=10601"},"modified":"2026-05-06T13:45:41","modified_gmt":"2026-05-06T11:45:41","slug":"increase-in-penalties-for-tax-offences-from-1-january-2026","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/increase-in-penalties-for-tax-offences-from-1-january-2026\/","title":{"rendered":"Increase in penalties for tax offences from 1 January 2026"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n
\"Ing.

Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong>
<\/span>Tax Advisor<\/p><\/div>\n

From 1 January 2026<\/strong>, an amendment to the Tax Procedure Code will come into effect, tightening sanctions for administrative offences. It increases both the minimum and maximum penalties<\/strong> for the most common breaches of tax obligations. At the same time, it introduces a motivational mechanism<\/strong>: if a taxpayer pays the assessed tax or tax difference within 15 days<\/strong> of receiving the decision in the assessment procedure, the penalty will automatically be reduced to two thirds.<\/strong><\/p>\n

Article summary<\/strong><\/span><\/h3>\n

From 1 January 2026<\/strong>, penalties for tax offences will become stricter. The amendment to the Tax Procedure Code increases the minimum and maximum sanctions<\/strong> for the most common breaches, such as failure to file a tax return, failure to meet registration or notification obligations, or failure to comply with obligations imposed by the tax administrator.<\/p>\n

For companies and entrepreneurs, this means that even smaller administrative failures<\/strong> may become significantly more expensive from 2026. At the same time, the amendment also introduces a motivational element. If a taxpayer pays the assessed tax or tax difference within 15 days<\/strong> of receiving the decision in the assessment procedure, the penalty will automatically be reduced to two thirds.<\/strong><\/p>\n

It is therefore important to keep tax deadlines, registration obligations, internal processes and responses to requests from the tax administrator<\/strong> under control. With the new penalty rates, prevention becomes a significantly cheaper solution than subsequent correction.<\/p>\n

\"\"<\/strong><\/span><\/h3>\n

Who and what the changes apply to<\/strong><\/span><\/h3>\n

The amendment concerns sanctions for administrative offences under Sections 154 and 155 of the Tax Procedure Code<\/strong>, particularly where a taxpayer:<\/p>\n