Dentons COVID-19 Retail Tracker – Slovakia | Dentons



Status – Has a specific status been introduced?

Emergency state (núdzový stav) in force (which give the state the power to restrict fundamental rights and freedoms, to the extent and for the time necessary)


Extraordinary state (mimoriadna situácia) in force (which gives more powers to state authorities to take the necessary measures to prevent and mitigate a threat to public health from COVID-19).

What retail units are open

According to the measures in force on January 11, 2021, the following are open:

  1. natural spas or thermal cures,
  2. collective catering establishments (only with take-out packaging or delivery service),
  3. food stores (only certain products for the necessary living conditions),
  4. pharmacies,
  5. pharmacy,
  6. newsagents,
  7. pet food stores (including veterinary supplies),
  8. distribution points, mail order sales and other forms of expenditure for goods purchased at a distance under certain conditions,
  9. automotive parts stores, tire services, towing services, automotive services, bicycle services,
  10. telecommunications operators,
  11. postal, banking and insurance services,
  12. laundry and dry cleaning services,
  13. petrol stations,
  14. funeral and crematorium services,
  15. technical services / automotive emissions control,
  16. IT services,
  17. taxi services under certain conditions,
  18. lawyers, notaries, mediators, auctioneers, arbitrators, experts, interpreters and translators
  19. key services,
  20. waste collection course,
  21. long-term accommodation services, quarantine accommodation, short-term accommodation services (only for accommodation necessary for the purpose of visiting the medical facility), and
  22. shoemaking workshops.

In shopping centers, only stores and operations providing the above-mentioned services are allowed to open.

Which retail units are closed All other retail stores and operations providing services. Leases – Have special laws related to COVID-19 been implemented

Measures in effect on June 17, 2020:

  • provision of a state contribution to rent to tenants who closed (had to close) their establishments during the pandemic, if the lessor and the tenant agree to a reduction in rent for such a period;
  • the amount of the rent contribution is equal to the amount of the rent reduction;
  • if a 50 percent rent reduction is agreed, the remaining 50 percent of the rent will be paid by the state;
  • if a rent reduction of less than 50% (including no reduction) is agreed
    1. the same amount will be paid by the State (no State contribution if no rent reduction is agreed);
    2. the remaining amount (discounted rent less the State contribution) will remain the responsibility of the tenant in equal installments spread over a maximum of 48 months (for example, a rent reduction of 40% is agreed; the State contribution is 40% of the rent; the rest 20% of the rent is paid by the tenant in installments);
    3. when paying these down payments, the lessor cannot unilaterally increase the rent, if the lessor’s right to unilaterally increase the rent has not been agreed before February 1, 2020.

According to the provisions in force on December 9, 2020, relating to the provision of the aforementioned rental contribution:

  1. the State rental contribution also applies to leases and similar rights, which began on August 1, 2020 at the latest:
  2. if the lessor and the tenant have agreed to a reduction in rent and the rental contribution has been applied, the payment of the unpaid part of the rent (in the aforementioned deposit) will begin no later than April 1, 2021; and

if the landlord and the tenant have not agreed to a rent discount, the payment of the unpaid rent will begin no later than April 1, 2021.

Employment packages

55% of the gross salary of quarantined employees or employees caring for their children will be paid by the National Social Insurance Company.

Measures in effect on April 4, 2020:

  • if a company is closed or the activity of employees is reduced due to the pandemic, employees are entitled to wage compensation of at least 80%, which must not be less than the minimum wage;
  • the employer has, under certain conditions, the right to order employees to work at home. The employee also has the right to work from home, provided that the nature of the work allows it and that there are no serious operational reasons;
  • new social security arrangements include an extension of the unemployment assistance period, nursing care payments that include those who take personal care of children during the pandemic, and the Slovak government has the power to adjust the conditions of payment of unemployment benefits;
  • postponement of certain obligations in terms of health and safety at work (eg participation in recovery trips, collective events, carrying out preventive medical examinations, carrying out appropriate training).

As of September 1, 2020, employers are also required to monitor their employees who have returned from high-risk countries due to COVID-19. These employees must prove to employers when they enter the workplace or operating premises that they fulfill the relevant obligations (for example, home isolation, negative result in the RT-PCR test). If no such proof is provided by the employee, the employer must inform the competent authorities and refuse him access to the workplace.

Tax reductions

Measures in effect on April 4, 2020:

  • delay of income tax deadlines for filing tax returns, returns, annual accounts of employees, notifications of non-monetary income tax of health care providers and motor vehicle tax in cases individuals;
  • delay in statutory deadlines with regard to financial statements, annual reports and statutory auditors’ reports and their entry in the register of accounts;
  • basic legal framework for the provision of financial assistance to micro, small and medium-sized enterprises – assistance can be provided in the form of:
  1. a guarantee for a bank loan,
  2. an interest payment on a bank loan;
  • the provider of this financial assistance will be the Ministry of Finance and the intermediaries of the Import-Export Bank of the Slovak Republic and the Slovak Guarantee and Development Bank;
  • compensation of the loss of previous years from 2014 (if not compensated until now) with the tax base;
  • the application of the measures is limited to the period from 12 March 2020 until the end of the month in which the state of emergency is lifted by the Slovak government.

Measures in force on April 6, 2020 ̶ late payment of social / health contributions if turnover decreases by more than 40% in March 2020.

Measures approved by the Slovak Parliament on April 22, 2020:

  • new provision according to which taxpayers are allowed to deduct tax losses (“odpočet daňovej straty”) declared for tax years 2015 to 2018 (the taxpayer has the possibility to apply tax losses up to a total amount of 1 000,000 €).
Selection of other COVID-19 legislation relevant to retail

Open stores must comply with the following hygiene measures for employees and customers:

  • allow entry into the store only with face masks (or other suitable covering of the nose and mouth);
  • at the entrance of the store provide hand disinfection or disposable gloves;
  • ensure a distance of at least 2 meters in queues;
  • the number of customers in the stores must not be greater than one customer per 15 m² of the store’s sales area between customers (children up to 10 years old being exempt, if accompanied);
  • put on all entrances to the store a notice of the above requirements;
  • ventilate the premises frequently and regularly disinfect the contact surfaces and the relevant devices, tools and aids; and
  • ensure floors are washed daily;
  • grocery stores, public catering establishments including fast food stalls should provide regular and effective cleaning and disinfection as part of the daily sanitation regime.

Between 9:00 a.m. and 11:00 a.m., grocery stores and pharmacies must allow access to stores only to persons over 65 years of age.

Additional strict hygiene measures apply to certain specific types of establishments (e.g. public catering establishments, accommodation establishments, taxi services, wellness and fitness centers, libraries, etc.).

It is forbidden for customers to consume food and drink inside or outside parts of the establishment, or near the establishment.

Measures in effect on April 9, 2020 concerning the postponement of loan maturities:

  • debtor (small employer = small or medium-sized company employing less than 250 people with an annual turnover not exceeding 50 million euros and / or an annual balance sheet total not exceeding 43 million euros) can apply the postponement of maturities once and for a maximum of up to nine months (nine months applies for banks; for other creditors, three + three months are applicable);
  • the claim must be filed with the creditor during the pandemic crisis;
  • deferral includes (i) payment of principal, (ii) payment of principal and interest, or (iii) payment of the loan payable in a single installment.

According to the measures in force on January 11, 2021, mass demonstrations are generally prohibited (with the exception of certain professional sports match activities under strict conditions). This does not apply to one-time mass events lasting up to 48 hours if, among other conditions, all participants test negative on RT-PCR or antigen testing not older than 12 hours at the time of the mass event).

A large number of more modest measures were approved by the Slovak National Council on July 9, 2020 in order to improve the business environment and reduce administrative burdens, such as:

  • raise the threshold for mandatory financial audits,
  • simplification of energy audits,
  • cancellation or reduction of various fines,
  • payment of the amount of administrative costs,

removal of several contractor notification obligations, etc.

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