Adopted by the Parliament
Amendment to the Act on Securities
The aim of the amendment is to transpose EU Directives Nos. 2024/790, 2024/791, 2024/2811 and 2024/2994. The amendment introduces, for example, rules governing the opt-in regime for systematic internalisers, investment research by third parties to investment firms providing portfolio management services and centrally cleared derivative transactions.
The amendment entered into force on 1 November 2025, with some of its provisions taking effect on 6 June 2026, 25 June 2026 and 5 December 2026.
Amendment to the Act on Constitutional Court
The amendment to the Act on the Constitutional Court of the Slovak Republic introduces several legislative changes in response to practical application needs. It simplifies the proceedings, for example by allowing the rejection of manifestly unfounded proposals for reviewing the compliance of legal regulations, by adding the subsidiary use of the Administrative Court Procedural Code, and by abolishing the distinction between the inadmissibility of a constitutional complaint and lack of jurisdiction. The amendment also regulates procedural issues such as the discontinuation of proceedings, the assessment of proposals and the qualification requirements for judicial advisers, with the aim of increasing efficiency and legal certainty.
The amendment is to enter into force on 1 December 2025.
Amendment to the Act on Waste
The amendment modifies the processes of closing, reclaiming and monitoring waste landfills and also introduces several changes to the Act on Waste in this regard.
The amendment will enter into force on 1 January 2026.
Amendment to the Consumer Protection Act
The aim of the amendment is to implement EU Directives Nos. 2024/825 and 2024/1799. The amendment introduces several new obligations for traders towards consumers. These include, in particular, new information obligations regarding the lifespan of goods, their repairability, the availability of spare parts or software updates. It also expands the scope of unfair commercial practices regulated by law, for example in relation to premature and planned obsolescence of goods (e.g. false claims about the service life of products, inducing consumers to prematurely replace product components) and so-called greenwashing.
The amendment will enter into force on 1 January 2026, with some provisions taking effect on 31 July 2026 and 27 September 2026.
New law on Collection of Electronic Evidence in Criminal Proceedings
The Act on Certain Administrative Measures Related to the Collection of Electronic Evidence in Criminal Proceedings is intended to transpose EU Directive No. 2023/1544 and partially implement EU Regulation No. 2023/1543. It regulates the obligations of telecommunications service providers (such as mobile operators or internet service providers) and social network operators and creates legal possibilities for simplified cross-border cooperation in obtaining electronic evidence for criminal proceedings.
The amendment is to enter into force on 18 February 2026.
New Act on Consumer Protection in Distance Financial Services
This is a new legal regulation replacing the previous Act on Consumer Protection in Distance Financial Services from 2005. The primary objective of adopting the new law is to transpose EU Directive No. 2023/2673. The law regulates, for example, certain new information obligations for traders, the right of consumers to receive adequate explanations, and rules for telephone communication with consumers and their protection in online interfaces.
The Act will enter into force on 19 June 2026.
New Consumer Credit Act
This is a new legal regulation on consumer credit, replacing the previous Consumer Credit Act of 2010. The primary objective of the new Act is to transpose EU Directive No. 2023/2225 on consumer credit agreements.
The Act will enter into force on 20 November 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: 1 December 2025.
Draft 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.
Draft 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.
Interdepartmental Consultation
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 amendment to the Criminal Code
The aim of the draft is to transpose EU Directive No. 2024/1203. In particular, it proposes to introduce new criminal offences against the environment, to increase the upper limits of imprisonment in the existing criminal offences against the environment, and to introduce a uniform qualifier for criminal offences, which is the scope of the offence. It is also proposed to introduce a new alternative penalty of publication of the conviction, which may be imposed on a natural person who has committed an environmental crime.
Proposed effective date: 21 May 2026.
Draft of the new Civil Code
This is a draft of a new recodified Civil Code, which is to replace the current Civil Code from 1964. It is an extensive draft law regulating all areas of private law and proposes several changes to the current legislation in the areas of contractual relationships, property rights, inheritance, family law and other areas. We will gradually address this draft in more detail.
Proposed effective date: 1 July 2027.
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.