Slovakia is pushing on digital platforms, including booking.com, to pay taxes here

One digital platform has registered on its own and others are being registered ex officio.

Illustratory stock photoIllustratory stock photo (Source: AP/TASR)

Foreign digital platforms, which mediate services in transport and accommodation in Slovakia, are obliged to launch so-called permanent establishments in Slovakia. The Finance Ministry wants to force them to pay corporate tax. So far only one digital platform, the TPF Group from the Czech Republic, has done so voluntarily. The Financial Administration has registered one digital platform ex officio, while the registration processes of permanent establishments of others have not been completed yet.

Based on data from the Financial Administration, Expedia Lodging Partner Services Sàrl from Switzerland was registered ex officio, the Slovak Chamber of Tax Advisors stated.

Read also:Slovakia is pioneering the taxation of digital platforms Read more 

The Financial Administration has confirmed that the ex officio registration process is in progress in the cases of the following digital platforms: Booking.com from the Netherlands, HRS – Hotel Reservation Service Robert Ragge from Germany, Previo from Prague and Szallas.hu.

Read also:Challenges of taxing digital platforms Read more 

The Slovak Chamber of Tax Advisors warns that the related legislation has brought uncertainty for tax subjects as it does not agree with Slovakia’s interpretation of international agreements preventing double taxation. In its opinion these have priority over laws.

“A consequence there may be lawsuits, as well as arbitrations with other states, the taxing of incomes in Slovakia reducing their tax revenues since the same income should be not taxed twice in different countries,” said Miroslav Marcinčin from The Slovak Chamber of Tax Advisors.

Get daily Slovak news directly to your inbox

Top stories

News digest: Long queues around Slovakia on the first day of nationwide testing

Hundreds of thousands got tested during the first five hours. Experts warn it is too early to interpret the results.

Drive-in testing site in Bratislava.

Afraid of testing? Minimise your risk of infection with these test day tips

Coughing is the most dangerous part of the testing process.

Zborov, the Bardejov district

UPDATED: Nationwide testing for COVID-19 is on

Long queues have formed in front of most testing points since early morning. Some drive-through sites closed in Bratislava

Testing in Trenčín, western Slovakia

The big testing: When and where to show up, and what if I don't want to? (FAQ)

Here is what we know about the practicalities of the nationwide testing so far. Testing also applies to foreigners and diplomats in Slovakia.

Pilot testing in Bardejov