Slov-Lex

What it means

Slov-Lex is the official legal information portal of the Slovak Republic, publishing the Collection of Laws with current and historical versions of legislation. Since its introduction, the electronic Collection of Laws has been the official source of law, meaning the version published on the portal is the binding one.

The portal lets users find a law by number, title or keywords, view its wording as at a chosen date and see which acts amended it. It also contains draft legislation in the legislative process and the public consultation stage, in which the public can take part.

For businesses and accountants, Slov-Lex is the primary source when working with the Income Tax Act, the VAT Act, the Labour Code or the Accounting Act. Unlike unofficial copies, it guarantees a correct and complete version.

How it works in practice

For tax questions it is important to read the version in force on the date of the relevant event, such as the date of supply or the end of the tax period. Slov-Lex shows historical versions, which is essential when correcting returns for past years or during a tax audit.

Legislation includes transitional provisions that determine how new rules apply to ongoing situations. When a law changes mid-year, these are often decisive, so they should be read together with the main amendment.

Following the consultation stage helps prepare for changes in advance. Drafts do change during the legislative process, however, and only the adopted and published wording is binding.

What to watch out for

Unofficial sources, old PDF files or online articles may contain outdated wording. For any decision with tax or employment consequences, always check the current version directly on the official portal.

The statute is not the only source of rules. Implementing regulations, Financial Administration guidance, case law and EU law also matter. The text of the law alone may not answer a complex question without them.