Taxes in Europe Database v2
Act No. 145/1995 , as last amended by Act No. 399/2014.
Tax territory of the Slovak republic.
Legal and natural persons.
Acts and proceedings of the administrative authorities which are listed in the administrative fees tariff. The amount of payment is not higher than 300 EUR. If exceeding 300 EUR the fees are paid by remittance of the sum from an account or by a postal cheque or in cash directly to the administrative authority.
Following natural and legal persons are exempt from the fees:
- public authorities, municipalities, public funds and public budgetary organizations
- diplomats in Slovak republic, professional consuls and other persons according to international law
The fees are not levied on the acts which relate to the implementation of generally binding regulation on social welfare, including the pension welfare and sickness insurance on employment except employment mediation provided by legal and natural persons against payments.
The fees are not levied on those acts which are specified by an international treaty or by an international agreement binding on the Slovak Republic
According to the administrative fees tariff in Act No. 145/1995.
Super reduced rate
Payment is due by initiation of the act or the proceeding.
Central, regional and local authorities.