Tax reform to include digital platform businesses in Slovakia
In 2018, the Ministry of Finance in Slovakia introduced an amendment to the Income Tax Act which seeks to ensure that digital business activities are taxed in the country. The …
Platform economy database
Database of initiatives and court cases in the EU
Eurofound’s platform economy database provides information on 411 initiatives and court cases that exist or have been implemented in relation to activities in the platform economy. The database was last updated in March 2025 and provides metadata for each entry, such as geographical scope, year, type of initiative, actors involved, sector and companies concerned. Initiatives include legal instruments such as legislative changes or court decisions, as well as voluntary interventions undertaken by different stakeholders to address issues around platform work.
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In February 2018, the District Court in Bratislava ruled that Uber Slovakia had to cease operations after a series of protests by taxi drivers against unfair competition posed by the platform company.
The IT Association of Slovakia, which strives to ensure that businesses in Slovakia comply with the legal frameworks, objected to the Court’s decision arguing that the sharing economy and technological innovations should be supported in Slovakia.
In 2019, a tax reform went into force in Slovakia, which allows Uber to operate in the country if it registers as a permanent establishment for tax purposes. Therefore, the ride-hailing company could resume its operations.
In 2018, the Ministry of Finance in Slovakia introduced an amendment to the Income Tax Act which seeks to ensure that digital business activities are taxed in the country. The …