Proposals approved by the Slovak government to be submitted to the Parliament
Draft amendment to the Criminal Code
The draft proposes to introduce criminal liability for theft of the amount below EUR 700 if the perpetrator has been punished twice in the previous 12 months for the administrative offence of theft. It also proposes to add the possibility of applying coercive measures, such as the retention of driving licences and vehicle registration certificates, in the enforcement proceeding of compensation for damage caused by a criminal offence or misdemeanour.
Proposed effective date: the date of publication.
Draft amendment to the Public Procurement Act
The draft aims to streamline the process of public procurement inspection carried out by the Public Procurement Office.
Proposed effective date: 1 January 2026.
Draft Act on the Office for the Protection of Victims of Crime and Whistleblowers
It is proposed to abolish the Office for the Protection of Whistleblowers and replace it with a new office. The declared purpose of the law is primarily to strengthen the rights of employers of protected whistleblowers and to introduce a new model for the protection of whistleblowers. The proposal has been subject to intense professional criticism from several authorities and institutions in Slovakia, the EU and internationally.
Proposed effective date: 1 January 2026.
Currently Discussed in the Parliament
Draft act on designations of origin and geographical indications of products
This is a proposal for new legislation replacing the previous Act on Designations of Origin of Products and Geographical Indications of Products from 2003. The aim of the proposal is to harmonise Slovak legislation with European legislation, in particular by enshrining the protection of designations of origin also in relation to non-agricultural products.
Proposed effective date: partially the date of publication and partially 1 January 2026.
Draft Act on the Environmental Fund
This is a proposal for a new Act on the Environmental Fund to replace the existing Act from 2010. The aim of the proposal is to simplify and clarify the legal framework and reduce the administrative burden in relation to the Environmental Fund. The draft includes an extension of the scope of the Environmental Fund, e.g. to include the provision of subsidies or loans to finance preparatory activities necessary for the implementation of a project (e.g. preparation of project documentation for the construction of water supply and sewerage systems), providing funding resources for contributions to municipalities and the possibility of the Fund to carry out the activities of a producer responsibility organisation under the Waste Act, with the amount of the Fund’s fees for such activities to be determined by a government regulation (which may be problematic in relation to existing private producer responsibility organisations).
Proposed effective date: 1 January 2026.
Proposed amendment to the Value Added Tax Act
It is proposed that from 1 January 2027 to 30 June 2030, taxable persons be required to issue and receive invoices in a specified electronic format, as well as to electronically report data on domestic supplies of goods and services. From 1 July 2030, it is proposed to introduce an obligation for taxable persons to issue and receive invoices in a structured electronic format for cross-border supplies of goods or services, as well as an obligation to report data on these supplies digitally. It is also proposed to introduce the possibility for the tax administrator to register ex officio several persons together within a group.
Proposed effective date: 1 January 2026, with some provisions taking effect on 1 January 2027 and 1 July 2030.
Proposed amendment to the Banking Act
The aim of the draft act is to implement EU Directive No. 2024/1619, known as the CRD VI Directive. It proposes, for example, to regulate a harmonised approach to branches from third countries, environmental and social risks and risks in the area of governance, adjustments to the governance of banks, and the assessment of the suitability of members of the statutory body, the supervisory board and persons holding key functions in the bank.
Proposed effective date: 11 January 2026, with some provisions taking effect on 25 June 2026 and 11 January 2027.
Draft amendment to the AML Act
The purpose of the draft is to address the remaining shortcomings identified by the Moneyval Council of Europe’s Committee of Experts on the Evaluation of Anti-Money Laundering Measures and the Financing of Terrorism. In particular, it is proposed to amend the rules on the identification of ultimate beneficial owners, the definition of ultimate beneficial owners in the case of asset pools and foreign trust funds, and the obligation to identify natural persons holding management positions. It is also proposed to extend the list of activities of legal entities for which the condition of criminal clearance of the ultimate beneficial owner is required.
Proposed effective date: 1 March 2026.
Draft Act on the Commercial Registry
This is a proposal for a new Act on the Commercial Registry to replace the existing Act from 2003. Several changes are proposed, such as the possibility of reserving a business name and the authorisation to represent a company before the Commercial Registry only by a n attorney, notary or employee of the applicant. The draft also includes proposals for amendments to the Commercial Code, such as the obligation to draw up the founding documents of commercial companies in the form of a notarial deed or authorised by an attorney, or the removal of the restriction on the establishment of a limited liability company with a single shareholder or a natural person who is the sole shareholder in three limited liability companies.
Proposed effective date: 17 August 2026.
Interdepartmental Consultation
Draft amendment to the Collective Investment Act
The proposal is intended to implement EU Directives 2024/927 and 2024/2994.
Proposed effective date: 16 April 2026, with some provisions effective from 25 January 2026 and 16 April 2027.
Draft amendment to the Act on Product Conformity Assessment
The aim of the proposal is to implement EU regulations governing emergency conformity assessment procedures and measures relating to emergency situations in the internal market. It also includes a proposal to change the division of competences in the area of granting exemptions for the placing on the market or putting into service of medical devices or in vitro diagnostic medical devices that have not undergone conformity assessment but whose use is in the interest of protecting public health and safety or the health of patients.
Proposed effective date: 30 May 2026.
This overview of recent and upcoming legislative updates in Slovakia has been prepared by Marek Varga for informational purposes only and does not contain all comprehensive information, therefore it does not constitute legal advice. If you need further information or advice, please do not hesitate to contact our experts.