Free Practice Questions for Slovak Tax Advisor Exam

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Key Facts: Slovak Tax Advisor Exam Exam

Exam body: Slovenská komora daňových poradcov (SKDP), under Act No. 78/1992 Zb.

Entrance test: up to 120 minutes, 20 points; written part: 4 hours, 80 points.

Pass: at least 50% of the test, at least 50% of each assignment, and at least 70 points overall.

Fee: €350; repeat exam €350.

Entry conditions: second-level degree and 5 years of practice (or 3 years as an assistant tax adviser).

Exam languages: Slovak or Czech; this bank is an English-language MCQ study adaptation.

The SKDP tax adviser exam is written: an entrance test (up to 120 minutes, 20 points) and case studies with calculations (4 hours, 80 points). You need at least 50% of the test, at least 50% of each assignment and 70 points overall; the fee is €350.

Sample Slovak Tax Advisor Exam Practice Questions

Try these sample questions to review concepts for the Slovak Tax Advisor Exam exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 82+ question experience with AI tutoring.

1In 2026 a Slovak s.r.o. has taxable revenues of EUR 80,000 and a tax base (after loss deduction) of EUR 12,000. What corporate income tax does it pay under § 15(b) and § 46b of Act No. 595/2003 Z. z.?

A.EUR 2,520, at the standard 21% rate

B.EUR 1,200, at the 10% rate for revenues up to EUR 100,000

C.EUR 960, because the minimum tax always replaces the calculated tax

D.EUR 2,880, at the 24% rate

Explanation: § 15(b)(1a) applies a 10% rate to a legal person whose taxable revenues for the period do not exceed EUR 100,000, so the tax is 12,000 × 10% = EUR 1,200. The minimum tax under § 46b for revenues between EUR 50,000 and EUR 250,000 is EUR 960; it applies only when the calculated tax is lower, which is not the case here. The 21% rate applies above EUR 100,000 of revenues, and 24% above EUR 5,000,000.

2A corporate taxpayer that is not a micro-taxpayer has a tax loss of EUR 40,000 from Year 1. In Year 2 its tax base before loss deduction is EUR 50,000. Under § 30(1) of Act No. 595/2003 Z. z., how much loss can it deduct in Year 2?

A.EUR 40,000, the whole loss, because the tax base is high enough

B.EUR 8,000, because losses must be spread evenly over five years

C.EUR 25,000, because the deduction is capped at 50% of the tax base

D.EUR 20,000, because only half of the original loss can be used

Explanation: § 30(1) allows a tax loss to be deducted over at most five consecutive tax periods. For a taxpayer that is not a micro-taxpayer, the deduction in each period is capped at 50% of that period's tax base: 50% × 50,000 = EUR 25,000. The remaining EUR 15,000 can be used in later years within the five-year window; a micro-taxpayer could deduct up to 100% of the tax base.

3Under § 26(1) of Act No. 595/2003 Z. z., over how many years is tangible property in depreciation group 6, such as a non-residential building, depreciated?

A.12 years

B.20 years

C.40 years

D.8 years

Explanation: § 26(1) sets the depreciation periods as group 0: 2 years, group 1: 4, group 2: 6, group 3: 8, group 4: 12, group 5: 20 and group 6: 40 years. Buildings fall into group 5 or 6 according to Annex 1, which classifies them by type. Property that cannot be classified and has no other useful-life rule goes into group 2.

4A company buys promotional items bearing its logo at EUR 15 each (excluding VAT) to give to clients, and pays EUR 1,200 for a dinner with business partners. How are these expenses treated under § 21 of Act No. 595/2003 Z. z.?

A.Both are deductible in full as ordinary marketing and sales-promotion expenses

B.Neither is deductible, because all gifts and hospitality are excluded

C.The items are deductible (EUR 17 limit per item); the dinner is not

D.The dinner is deductible up to 1% of turnover; the items have no limit

Explanation: § 21 of the Income Tax Act treats representation expenses, including hospitality for business partners, as non-deductible. It makes an exception for promotional items whose value does not exceed EUR 17 per item. The EUR 15 items are therefore deductible, while the dinner must be added back.

5Under § 17(19) of Act No. 595/2003 Z. z., which expense is included in the tax base only in the period in which it is paid?

A.Depreciation of production machinery in depreciation group 2 bought on credit

B.Legal, accounting and consulting services (CPA 69.1, 69.2, 70.1, 70.22)

C.Compulsory employer social and health insurance contributions for employees

D.Raw materials consumed in production during the period

Explanation: § 17(19) lists expenses that reduce the tax base only once paid. They include advisory and legal services classified under CPA codes 69.1, 69.2, 70.1 and 70.22, marketing studies, commissions for intermediation, and contractual penalties and default interest at the debtor. If such an expense is unpaid at year end, it must be added back.

6A Slovak subsidiary (not a bank or insurer) has profit before tax of EUR 150,000, which includes depreciation of EUR 70,000 and interest expense of EUR 100,000, all paid to its parent company. Under § 21a of Act No. 595/2003 Z. z., how much of the interest is non-deductible?

A.None, because interest to an EU parent is always deductible

B.EUR 100,000, because related-party interest is never deductible

C.EUR 4,000, the amount exceeding 30% of profit before tax

D.EUR 20,000, the amount exceeding 25% of the EBITDA-type indicator

Explanation: § 21a (thin-capitalisation rules) disallows interest on loans from related parties to the extent it exceeds 25% of an indicator equal to profit before tax plus the depreciation and interest expense included in it. Here the indicator is 150,000 + 70,000 + 100,000 = EUR 320,000, and 25% of it is EUR 80,000. Interest of EUR 100,000 therefore exceeds the cap by EUR 20,000, which is non-deductible.

7Under § 2 of Act No. 595/2003 Z. z., what direct or indirect participation in capital, voting rights or profit makes persons economically connected (ekonomicky prepojené) for transfer-pricing purposes?

A.At least 5%

B.At least 10%

C.At least 25%

D.More than 50%

Explanation: Under § 2 of the Income Tax Act, economic connection exists where one person has a direct, indirect or derived indirect share of at least 25% in the capital, voting rights or profit of another. Economically, personally or otherwise connected persons are related parties (závislé osoby) whose controlled transactions must follow the arm's length principle.

8Which transfer-pricing method under § 18 of Act No. 595/2003 Z. z. compares the net profit margin from a controlled transaction, relative to a base such as costs or sales, with margins in comparable independent transactions?

A.The transactional net margin method

B.The comparable uncontrolled price method

C.The resale price method

D.The profit split method

Explanation: The transactional net margin method (metóda čistého obchodného rozpätia) compares the net profit a taxpayer earns from a controlled transaction, relative to an appropriate base such as costs, sales or assets, with that earned in comparable uncontrolled transactions. It is one of the methods listed in § 18 alongside CUP, resale price, cost plus and profit split.

9In Year 1 a company booked a fine of EUR 5,000 from the labour inspectorate, a contractual penalty of EUR 3,000 owed to a supplier (paid in Year 2), and default interest of EUR 1,000 that it paid to a bank in Year 1. Its accounting profit before tax is EUR 100,000. What is the tax base for Year 1?

A.EUR 105,000

B.EUR 109,000

C.EUR 100,000

D.EUR 108,000

Explanation: Fines and penalties imposed by public authorities are non-deductible, so EUR 5,000 is added back. Under § 17(19)(g), contractual penalties and default interest at the debtor reduce the tax base only once paid: the unpaid EUR 3,000 penalty is added back, while the EUR 1,000 default interest was paid and stays deductible. Tax base = 100,000 + 5,000 + 3,000 = EUR 108,000.

10An employer gives an employee a company car, entry price EUR 30,000 including VAT, for business and private use. In the third calendar year of its use, what is the monthly non-cash income under § 5(3)(a) of Act No. 595/2003 Z. z.?

A.EUR 300, i.e. 1% of the original entry price in every year

B.EUR 225, i.e. 1% of the entry price reduced by 12.5% for each of two years

C.EUR 262.50, i.e. 1% of the entry price reduced by 12.5% for one year only

D.EUR 150, i.e. half of 1%, because the car is also used for business

Explanation: § 5(3)(a) taxes 1% of the car's entry price (including VAT) for each month in the first year, and in the following seven years 1% of the entry price reduced by 12.5% each year. In the third year the base is 30,000 × 75% = EUR 22,500, so the monthly benefit is EUR 225. For cars in depreciation group 0 (electric vehicles) the rate is 0.5%.

About the Slovak Tax Advisor Exam Exam

Independent practice for the Slovak tax adviser exam (skúška na daňového poradcu), held by the Slovak Chamber of Tax Advisers (Slovenská komora daňových poradcov, SKDP) under Act No. 78/1992 Zb. Passing the exam is one of the conditions for entry in the list of tax advisers, together with legal capacity, integrity, a second-level university degree and at least five years of economic or legal practice (or three years as an assistant tax adviser). The written exam has a 20-point entrance test and an 80-point part with case studies and calculations, taken in Slovak or Czech. This bank covers the SKDP syllabus with English-language multiple-choice questions and statutory references; it is an English-language MCQ study adaptation, not an official translation or format simulation.

Exam sponsor: Slovenská komora daňových poradcov (SKDP). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Written exam in two parts: (1) an entrance test of single-answer questions on the syllabus (up to 120 minutes, 20 points, writing tools only); (2) a written part with case studies and calculations (4 hours, 80 points; calculator and legal texts allowed). Pass: at least 50% of the test, at least 50% of each assignment and at least 70 points overall. There has been no oral part since 2025.

Time Limit

Entrance test up to 120 minutes; written part 4 hours

Passing Score

At least 50% in the test, at least 50% in each assignment, and at least 70 of 100 points overall

Exam / Certification Fees

€350; €350 for a repeat exam

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Slovenská komora daňových poradcov (SKDP): official exam information

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

28 practice questions

Income tax (individuals and legal persons)

Act No. 595/2003 Z. z.: rates, minimum tax, tax base adjustments, depreciation, losses, interest limitation, transfer pricing, CFC and exit tax, exemptions, dividends, withholding tax and personal income tax.

25 practice questions

Value added tax

Act No. 222/2004 Z. z.: registration, place of supply, tax points, tax base, rates, EU trade, reverse charge, exemptions, deductions, coefficient, capital goods and corrections.

2 practice questions

Local taxes and motor vehicle tax

Real estate tax administration (Act No. 582/2004 Z. z.) and motor vehicle tax deadlines (Act No. 361/2014 Z. z.).

12 practice questions

Tax administration (Daňový poriadok)

Act No. 563/2009 Z. z.: audits, protocols, limitation periods, interest and penalties, supplementary returns, appeals and remedies.

15 practice questions

Law, accounting and the tax adviser profession

Commercial and Civil Code basics, Act No. 431/2002 Z. z. on accounting, and Act No. 78/1992 Zb. on tax advisers.

Preparing for the Slovak Tax Advisor Exam Exam

What You Need to Know

Passing score: At least 50% in the test, at least 50% in each assignment, and at least 70 of 100 points overall
Assessment: Written exam in two parts: (1) an entrance test of single-answer questions on the syllabus (up to 120 minutes, 20 points, writing tools only); (2) a written part with case studies and calculations (4 hours, 80 points; calculator and legal texts allowed). Pass: at least 50% of the test, at least 50% of each assignment and at least 70 points overall. There has been no oral part since 2025.
Time limit: Entrance test up to 120 minutes; written part 4 hours
Exam / certification fees: €350; €350 for a repeat exam Official sources

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Slovak Tax Advisor Exam: Suggested Study Strategy

1Use the SKDP syllabus approved for the current exam period as your checklist; it covers income tax, VAT, excise and local taxes, tax administration, other acts, an accounting minimum and a legal minimum.

2Practise full corporate tax base calculations from profit before tax, including paid-only expenses (§ 17(19)), interest limitation (§ 21a), car depreciation limits (§ 17(34)) and loss deduction (§ 30).

3For VAT, drill place-of-supply rules, tax points for EU acquisitions (§ 20) and the coefficient (§ 50), which is rounded up to two decimals.

4Learn the Daňový poriadok deadlines: 30-day appeals with suspensive effect, at least 30 working days to comment on an audit protocol, and the 5-year assessment limit with a 10-year maximum.

5Time yourself on written case studies, because 80 of the 100 points come from the 4-hour written part.

Frequently Asked Questions

How is the SKDP tax adviser exam structured?

Under the SKDP examination rules in force from 1 January 2026, the exam is written. It starts with an entrance test of single-answer questions (up to 120 minutes, 20 points, with writing tools only), followed by a written part of case studies and calculations (4 hours, 80 points, with a calculator and legal texts allowed). The oral part was abolished from 2025.

What do I need to pass?

You need at least 50% of the points in the entrance test, at least 50% in each written assignment, and at least 70 of the 100 points overall.

Who can become a tax adviser in Slovakia?

Under § 5 of Act No. 78/1992 Zb., a person needs full legal capacity, integrity, a second-level university degree, at least five years of economic or legal practice (or three years as an assistant tax adviser), and a passed exam. Entry in the list follows after taking the oath under § 8.

How much does the exam cost and how often is it held?

The exam fee is €350, and a repeat exam also costs €350. SKDP holds the exam at least once a year; check skdp.sk for the current dates and application deadlines.

In what language is the exam, and what does this practice bank provide?

The exam is taken in Slovak or Czech. This bank is an independent English-language MCQ study adaptation of the syllabus that keeps Slovak legal terms; it is not an official translation and does not simulate the case-study part.