- Slovak Parliament passed Bill No. 706 to align with EU Directive 2023/2226
- Law expands automatic exchange of information to include crypto-asset transactions
- Introduces compliance obligations for crypto-asset service providers
- Strengthens Slovakia’s role in international tax transparency
- Providers must register and report under new rules for digital asset transactions
- Providers required to report specific transactions and fulfill notification duties
- AEOI rules apply to crypto transactions across EU under Crypto-Asset Reporting Framework
- Reporting deadlines set for May 31 and September 30 each year
- Penalties introduced for noncompliance with reporting and registration
- Law effective January 1, 2026, supporting EU efforts in crypto-asset transparency and compliance
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
