Many still believe: tax inspections in Slovakia are only for large corporations, and small businesses with živnosť (sole-trader licence — self-employment, similar to our FOP) are simply "off the radar." The June figures destroy this idea: the Financial Administration conducted 864 tax inspections and found violations worth over 20.4 million euros, reports TASR.
For Ukrainians running their own business here — from beauty salons to coffee shops — this is important also because your sectors are on the priority list for inspectors. More on this below.
What tax inspectors are looking for
The most common findings in June were three classic schemes:
- unjustified VAT exemption in trade with EU countries;
- unreported income of entrepreneurs;
- unlawful underreporting of the tax base by legal entities.
A separate area of work is eKasa cash registers (mandatory online cash register that sends data about every receipt to the tax office in real time). In one month, inspectors checked 4156 cash registers, found 462 violations, and issued fines totaling nearly 280 thousand euros. Add to this 3345 local investigations and 1633 oral hearings — the scale is clear.
Three notable cases from June
The first shows that international data exchange works. An entrepreneur declared delivery of goods to France with VAT exemption. Tax inspectors contacted French colleagues — and found that buyers listed on the Faktúra (invoice) did not confirm receipt of goods. Result: an additional 160,000 euros VAT was charged.
The second concerns bank accounts. During the personal income tax inspection, inspectors compared the entrepreneur's bank account data with his declaration. They found payments from contractors he "forgot" to report. The consequence — additional tax of almost 38,000 euros. "This case confirms the importance of cashless payments in fighting tax evasion," commented Financial Administration spokesperson Daniel Kováč.
The third is the largest. A company sold construction equipment with accessories below purchase price without any documents explaining this. Also, in an additional declaration, it unjustifiably lowered taxable income. Additional tax charged was 380,000 euros.
"Analytical tools and international information exchange bring concrete results in detecting tax evasion," summarized Financial Administration president Jozef Kiss.
Who will be checked next
June statistics are not a one-time action but part of a trend. In the first quarter of 2026, the number of inspections increased by 30% compared to last year, and their "accuracy" reached 89.1% — almost nine out of ten inspections find violations. In the first four months of the year, companies with turnover over 1 million euros had violations worth 66 million euros detected, of which 53 million concerned transfer pricing, writes SITA.
Since May 2026, the tax office has strengthened control in risky sectors: construction, body care services, gastronomy, hotel business, and private medical facilities. Many Ukrainian entrepreneurs work here — manicurists, hairdressers, coffee shop and hostel owners, private doctors.
What to do about it
If you run a business in Slovakia, a few conclusions suggest themselves.
First, every cashless payment to your account can be matched by the tax office with your declaration — "gray" card inflows are no longer invisible. Second, transactions with EU partners are checked through international data exchange, so fake export Faktúras (invoices) are quickly uncovered. Third, the eKasa cash register must be working properly and receipts must be issued: 462 violations in one month mean cash register inspections are widespread.
And most importantly: if your business is in construction, gastronomy, or beauty, you are now in focus. The cheapest strategy for 2026 is to keep documents in order, recognize income, and consult an accountant — it costs much less than additional tax with fines.
