Since 1 January 2026, exchanges and other crypto-asset service providers must establish their clients’ tax residence and report their trades once a year. Slovakia implemented this by Act No. 200/2025 Coll., which amended Act No. 359/2015 Coll. on automatic exchange of information. The tax authority receives data for 2026 in 2027, and the law requires it to use the data to determine the correct amount of tax.
The report does not list every transaction but annual totals for each type of crypto-asset (§ 15h(9)). That is enough to compare with a tax return.
| Item | Scope |
|---|---|
| Who you are | name, address, tax identification number, state of residence, date and place of birth |
| Purchases for euros and other currencies | total amount paid, number of units and number of transactions per year |
| Sales for euros and other currencies | total amount received, number of units and number of transactions |
| Crypto-to-crypto exchanges | total fair market value on both acquisition and disposal |
| Transfers | total value of transfers to and from you, by type of transfer where the provider knows it |
| Transfers to private addresses | total value of transfers to addresses not known to belong to a provider |
| Payments for goods and services | retail crypto payments above USD 50,000 |
| Date | What happens |
|---|---|
| 1 Jan 2026 | providers start collecting data, existing clients are those who were clients on 31 Dec 2025 |
| 31 Mar 2027 | deadline for the 2026 tax return, later with an extension |
| 31 May 2027 | providers reporting in Slovakia submit 2026 data to the tax authority, the deadline cannot be extended |
| 30 Sep 2027 | exchange between states: data on Slovak residents from providers in other EU states |
The order matters. You file your 2026 return before the tax authority receives the exchange data. It will therefore compare the data with a return already filed, and a mismatch is a natural reason for a question from the tax office.
If the check leads to an amended return, we deduct its price from the return. If data from several exchanges and wallets needs to be merged first, that work follows the transaction processing price list.
Yes. The law requires users to cooperate, and a provider that does not receive the details even after two reminders must restrict transactions on the account.
No. Reports cover trades from 1 January 2026. Earlier years can still surface indirectly through the acquisition cost of coins being sold.
Yes. A provider in another EU state reports to its own tax authority, which sends the data to Slovakia by 30 September of the following year. Non-EU states are joining gradually through the OECD framework.
The wallet itself is not. The exchange does report the total value of transfers to addresses not belonging to a known provider, so moves to your own wallet need to be explainable.
Yes. A company is also a crypto-asset user, and the provider collects its details and, for some companies, details of the persons who control it.
An amended return filed before a tax audit starts carries the lowest penalty. The sooner the better, ideally before the first report for 2026.
Source: Act No. 359/2015 Coll. on automatic exchange of information on financial accounts and crypto-assets, as amended by Act No. 200/2025 Coll., in particular § 15g, § 15h, § 17, § 20a, § 22 and § 23.
Tell us which exchanges and wallets you use and for which years you filed returns. We will explain what the check involves and what it costs.
We reply within 24 hours. Payment in EUR, USDC or BTC.