Every year on November 10th, we celebrate International Accountants’ Day. On this occasion, we are proud to inform you about the establishment of a new independent institution that integrates professionals in the field of taxation and accounting, which was recently created in Slovakia. The National Accounting Council was created by the conclusion of cooperation between the Slovak Chamber of Tax Advisers (SKDP), Slovak Chamber of Auditors (SKAU) and University of Economics in Bratislava. We perceive its creation very positively, whereas similar institutions already exist in the surrounding countries. As an example, we mention the Czech Republic, where the similar institution has been active over 20 years and it has issued a number of interpretations of various tax and accounting areas, which are implemented by the internal rules of the accounting units and are also taken into account by the Czech courts in their decisions.

The aim of the National Accounting Council is to integrate the expertise and experience in the areas of taxation, accounting and fees and to provide the public with useful information through the professional opinions, procedures and materials in areas where the legislation does not provide clear approach.

Our company has been recently involved in the discussion and preparation of such document, which should provide the guidance on the subject of Electromobility in tax and accounting contexts. This document is still the subject of further discussions, in order to give the best possible reflection on the so-called grey areas of the legislation which are problematic in practice. Our colleagues from the tax department - Branislav Kováč and Róbert Kalmár , who are members of the methodological and legislative commission of SKDP on accounting, are involved in the preparation process of this document.

The National Accounting Council also aims to highlight the problems in the application of the legislation in the above-mentioned areas and to cooperate with the legislative institutions in drawing up legislative proposals.