Slovakia’s Financial Directorate issued guidance in September 2026 on applying for unilateral, bilateral and multilateral advance pricing arrangements (APAs) under the Income Tax Act.
Requests must be filed with the Office for Selected Economic Operators at least 60 days before the relevant tax period, with fees of EUR 10,000 for unilateral and EUR 30,000 for bilateral or multilateral APAs.
APAs may cover up to five tax periods, renewable for five more, while bilateral or multilateral APAs may run longer and include rollbacks if competent authorities agree.