The Slovak Republic published Law 291/2025 of 21 October 2025 in the Official Gazette on 10 November 2025, which provides for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 established new rules to facilitate the exchange of information with respect to Top-up tax information returns and the framework for the operational implementation of the filing obligati…