Penalty in tax assessment proceedings from 1 Jan 2026: reduced to 2/3 if paid within 15 days
From 1 Jan 2026, the Slovak Tax Procedure Code introduces a motivational reduction of a specific penalty in assessment proceedings (§ 155(17)). If you pay the monetary amount imposed by a decision in assessment proceedings within 15 days of delivery, the penalty under § 155(1)(f) is imposed only at 2/3.
Ing. Marián Drozd
Tax advisor, 20+ years of experience
Important: this is not a general “discount on fines”
The reduction to 2/3 applies exclusively to the penalty under § 155(1)(f) and only under the conditions in § 155(17) (assessment proceedings). It does not automatically apply to all administrative penalties (e.g. late/non‑filed returns, notification duties or sanctions under special regulations).
„Ak daňový subjekt do 15 dní od doručenia rozhodnutia vydaného vo vyrubovacom konaní zaplatí peňažné plnenie ním uložené, správca dane, ktorým je daňový úrad alebo colný úrad, uloží pokutu vo výške dvoch tretín z pokuty podľa odseku 1 písm. f).“ (§ 155 ods. 17 zákona č. 563/2009 Z. z.)
When does the reduction to 2/3 apply?
Under § 155(17), all of the following conditions must be met:
- The decision is issued in assessment proceedings (typically an additional tax assessment / reduction of a claimed entitlement).
- The taxpayer pays, within 15 days of delivery, the monetary amount imposed by the decision.
- As a result, the penalty under § 155(1)(f) is imposed only at 2/3.
What is the “penalty” under § 155(1)(f)?
- • It is not a fixed amount – it is a calculated penalty tied to assessment proceedings.
- • In the law, it is linked to the amount by which the tax authority increased the tax / reduced a claim / assessed tax using aids, etc.
Simple reduction example (math only)
If the tax authority calculated the penalty under § 155(1)(f) at, for example, €900, then, if the conditions of § 155(17) are met, the penalty imposed will be €600 (i.e. €900 × 2/3).
Note: the numbers are illustrative only; the actual penalty calculation depends on the specific case and the statutory formula in § 155(1)(f).
What § 155(17) does not apply to
It is not a general rule for “penalties”:
- • It does not apply to penalties outside § 155(1)(f) (e.g. common administrative penalties under other provisions).
- • It does not apply to late‑payment interest and other monetary obligations that have their own regime.
- • § 155(17) itself does not address repeated breaches or any amount limits – the exact statutory conditions are decisive.
Practical rule of thumb
If the decision (or the instructions) does not mention assessment proceedings / a tax difference / a reduced claim and the penalty is not tied to § 155(1)(f), then you most likely cannot apply § 155(17).
When does it apply for the first time?
The transitional provision § 165q(3) states that § 155(17) applies for the first time to decisions issued in assessment proceedings that are delivered to the taxpayer after 31 December 2025.
Practical steps
The reduction under § 155(17) is tied to a decision issued in assessment proceedings and the penalty under § 155(1)(f).
The deadline runs from the date of delivery of the decision.
The condition in § 155(17) is that within 15 days you pay the monetary amount imposed by the decision in assessment proceedings (e.g. additional assessed tax / difference).
If the conditions are met, the tax authority will impose the penalty under § 155(1)(f) only at 2/3.
The Tax Procedure Code states that an appeal may be filed if the participant has not waived it in writing or orally on record (§ 72(1)). The specific approach (pay/not pay, arguments, cash‑flow) depends on the case.
What if I miss the 15‑day deadline?
After 15 days
If the monetary amount imposed by the decision is not paid within the deadline under § 155(17), the standard penalty under § 155(1)(f) applies, without the reduction to 2/3.
Frequently asked questions (FAQ)
Does it apply to decisions delivered before 1 Jan 2026?
Under § 165q(3), § 155(17) applies for the first time to decisions issued in assessment proceedings delivered to the taxpayer after 31 December 2025.
Within 15 days, do I pay the penalty or the assessed amount?
The condition in § 155(17) is that within 15 days of delivery of the decision in assessment proceedings you pay the monetary amount imposed by the decision. This is not a general “pay the penalty” rule.
Does payment automatically mean I cannot appeal?
Under § 72(1) the participant may waive the appeal in writing or orally on record. Payment itself is not listed there as an automatic waiver. If you have an ongoing dispute, we recommend an individual assessment of the best approach.
Does it apply to all “penalties”?
No. § 155(17) explicitly refers only to the penalty under § 155(1)(f) and only for a decision issued in assessment proceedings.
Have you received an assessment decision?
We can help you assess your situation, deadlines and practical next steps (including whether you can use § 155(17)).
Non-binding consultation