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Crypto Taxation and DAC8 in Slovakia

Crypto Taxation and DAC8 in Slovakia in practice

Many crypto holders expect tax only when they sell for euros. Slovak law goes further: swapping one crypto-asset for another and paying for goods or services in crypto are taxable events too. Since 1 January 2026 exchanges and other providers also report their users' transactions to the tax authority. Figures in your tax return can now be compared with what an exchange has reported, including exchanges abroad.

We rebuild your transaction history across all exchanges and wallets, set the acquisition price under Section 25b of the Slovak Income Tax Act and assess grey areas such as staking and airdrops. If past returns were incomplete, we prepare a corrective return before any tax inspection begins. We represent you in tax inspections, appeals and before the administrative court. The tax return itself is prepared by a tax adviser or accountant we work with.

What we help with

  • Rebuilding transaction history from exchanges and wallets
  • Setting the acquisition price under Section 25b of the Income Tax Act
  • Legal assessment of staking, airdrops, forks and DeFi transactions
  • Corrective tax return before an inspection begins
  • Representation in tax inspections and appeals
  • Administrative court action against a tax authority decision

Worth knowing

What counts as a sale

Under Section 2(ai) of Slovak Act No. 595/2003 Coll., a sale is exchanging a crypto-asset for property, for another crypto-asset or for a service, or any other transfer for consideration. Moving coins between your own wallets or simply holding them is not taxable.

Acquisition price under Section 25b

For a purchase it is the purchase price; for an exchange for another crypto-asset, or crypto received for goods or services, it is fair value at the time of acquisition.

DAC8 from 1 January 2026

Directive (EU) 2023/2226 has been transposed into Slovak Act No. 359/2015 Coll. Reporting crypto-asset service providers report user and transaction data to the Slovak Financial Directorate every year.

Losses for individuals

For other income under Section 8 of the Income Tax Act, any excess of expenses over income is disregarded. An individual therefore cannot claim a crypto loss as a tax loss.

Common questions

  • On a sale within the meaning of Section 2(ai) of the Income Tax Act: an exchange for property, for another crypto-asset or for a service, or a transfer for consideration. Holding crypto or moving it between your own wallets is not taxable.

  • Yes, if it is a reporting provider established in the EU or in a country that has adopted the OECD CARF. It reports your name, tax residence, sale and purchase values and number of transactions, and the data reaches the Slovak Financial Directorate automatically.

  • Yes. A corrective return filed before a tax inspection begins reduces penalties under Section 155 of the Slovak Tax Procedure Code and in some cases can rule out criminal consequences.

Related articles

Articles are in Slovak.

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This page is for general information, reflects Slovak law at the time of writing and is not a substitute for advice on your particular matter.