In 2026, the Slovak Electric Vehicle Association (SEVA) will continue its activities across the entire electric mobility ecosystem. We will evangelize, explain, and put things into context—for companies, local governments, the state, and the general public.
We will continue to produce technical manuals, analyses, and position papers that respond to current changes in legislation and market needs.
Therefore, our first publication in the new year is the manual Electric Vehicles in Business and Accounting in 2026, authored by tax expert D-TAX and SEVA external collaborator Juraj Ďuratný.
The document explains in an understandable way the procurement and financing of electric vehicles, the differences between depreciation and leasing, employer tax expenses, and the new rules for VAT deduction on vehicles and related costs. It discusses in detail the changes in VAT deduction during the transition period from 2026 to 2028, the conditions for full or reduced deduction, as well as the specifics of charging electric vehicles with electricity as fuel. A separate section is devoted to the taxation of non-monetary employee income, including the reduced rate of 0.5% for BEVs and PHEVs, options for reimbursing private consumption, and the correct setting of mileage and expense records.
The document is intended for accountants, fleet managers, HR departments, and company management who want to introduce electromobility systematically and without errors.
📄 You can download the manual for free here:
