A client brings statements from five exchanges, transfers between wallets and swaps, and the return needs two numbers out of it. You do not have to turn them away or spend days on it. We process the transactions, calculate income and expenses and compare them with what exchanges will report under DAC8. You get a finished workpaper and the client stays yours.
A client with a few purchases on one exchange you will probably handle faster yourself. This is for the files that would take you a day.
| Step | What happens |
|---|---|
| 1. Brief | Tell us whether it is an individual or an s.r.o., the exchanges and wallets, a rough transaction count and the years. A few sentences are enough. |
| 2. Price up front | Within 24 hours you get a fixed price and a date, so you can tell the client before any work starts. |
| 3. Inputs | Exports, statements, read-only API keys or public wallet addresses, sent by you or directly by the client, whichever suits you. |
| 4. Processing | We match transfers between the client’s own wallets, fill in missing rates and calculate income and expenses using FIFO. |
| 5. Delivery | You get a summary for the return, a detailed workpaper and a list of questions that need a decision. We answer questions while you complete the return. |
The workpaper is built to hold up if the tax office asks.
| Mistake | Correct |
|---|---|
| Transfer between own wallets reported as a sale | A transfer is not a sale and is not taxed. Software often flags it as a sale anyway. |
| Crypto-to-crypto swap left out | Exchanging one cryptocurrency for another is taxable too, even though no euros reached the account. |
| One-year holding test applied | For an individual holding cryptocurrency directly there is no holding test. The exemption after one year applies to securities, such as crypto ETPs, under Section 9(1)(k) of the Income Tax Act. |
| Crypto loss deducted from other income | A loss cannot be deducted from other types of income. Gains and losses offset only within the same type of income and the same tax period. |
| Missing acquisition cost replaced with zero | The acquisition cost can be reconstructed from other sources, such as bank transfers, on-chain data and historical rates. Without it no expense can be claimed and the whole income is taxed. |
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.
| Date | What happens |
|---|---|
| 31 March 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 |
| 30 September 2027 | exchange between countries: data on Slovak residents from providers in other EU states |
The order matters. The 2026 return is filed before the tax authority receives the exchange data. It will compare the data with a return already filed, and any mismatch is a natural reason for a question to your client.
More detail: what exactly exchanges report.
The work is done by JUDr. Ing. Anton Kuric, tax advisor entered in the register of the Slovak Chamber of Tax Advisors under no. 980/2011.
The price depends on the number of sources and transactions and on how much needs reconstructing. We always quote a fixed price up front.
| Scope | Price |
|---|---|
| 1 to 2 exchanges, up to 300 transactions, no DeFi | from €149 |
| several exchanges and wallets, staking and airdrops, up to 1,500 transactions | from €349 |
| DeFi and LP positions, defunct exchanges, missing data or several years at once | from €690 |
| DAC8 comparison on its own | from €149 |
| accounting method for crypto-assets in an s.r.o. | after consultation |
We invoice you or the client directly, as agreed. If you send clients regularly, we agree a price for the whole season.
Capacity in March is limited. Send clients with crypto as early as you can, ideally in January.
You do, as before. We deliver a workpaper that you put into the return. If you would like, our tax advisor can file the return, but that is your decision.
No. The client stays yours. If you prefer, we have no contact with the client at all and everything goes through you.
You or the client directly, as agreed. You know the price up front, so you can tell the client before we start.
Exports or statements from exchanges, or read-only API keys and public wallet addresses. We never need passwords, private keys or seed phrases.
Not for an individual holding cryptocurrency directly. The 7% rate for holdings over one year was passed in 2023 but repealed before it took effect. The one-year exemption applies to securities under Section 9(1)(k) of the Income Tax Act, for example crypto ETPs.
Typically 5 to 10 working days from receiving complete inputs. Longer where missing data must be reconstructed or several years are covered. March is busy, so send clients early.
Yes. For a company we prepare a method for booking and valuing crypto-assets that you can keep the books by, or a workpaper for the financial statements directly. Details are on A company that trades.
Source: Act No. 595/2003 Coll. on Income Tax, Act No. 359/2015 Coll. on automatic exchange of information as amended by Act No. 200/2025 Coll.
Tell us whether it is an individual or an s.r.o., which exchanges and wallets the client used and roughly how many transactions. Within 24 hours you get a fixed price and a date.
We reply within 24 hours. Payment in EUR, USDC or BTC.