Skip to Content
0
Former Member
Aug 10, 2016 at 08:15 AM

Slovakia - tax accelerated depreciation

150 Views

Dear all,

I would like to ask if anyone knows how to configure the accelerated method for tax depreciation for Slovakia.

It is applicable for the assets in depreciation group 2 and 3 with the useful life 6 and 8 consecutively. Depreciation should start from the month in which the assets was purchased and calculated monthly.In the group 2, coefficient in the first year is 6 and in subsequent years 7. In the 2nd group coefficient in first year is 8 and in following years 9.

Example of asset depreciation in group 2 with accelerated method:

APC: 9.000 EUR

Capitalization date: Nov 2015

Year Annual depreciation 2015 250,00 € 2016 2 500,00 € 2017 2 000,00 € 2018 1 500,00 € 2019 1 000,00 € 2020 500,00 € 2021 1 250,00 €