Political Finance Database

(1) The party may not accept donations and other gratuitous services from: d) [..] associations of municipalities and organizations with an international element.

(4) The presidential candidate and independent candidates may not accept a donation or any other gratuitous service for the election campaign from: d) [..] associations of municipalities and organizations with an international element.

(1) Party revenues can come from: f) shares of profits from company businesses.

(3) A candidate can accept gifts and other gratuitous services for the election campaign from:
b) a legal person with place of seat of the Slovak Republic.

4) Political parties may not accept a donation or any other gratuitous service for the election campaign from a person for whom they cannot state the identification data of a donor or a contracting party, which provided other gratuitous services

(4) The presidential and independent candidate, may not accept a donation or any other gratuitous service for the election campaign from a person for whom they cannot state the identification data of a donor or a contracting party, which provided other gratuitous services

Political parties, may not accept a donation or any other gratuitous service for the election campaign from: c) legal entities with capital participation of the state,the National Property Fundof the Slovak Republic, the Slovak Land Fund, municipality,or asuperior territorial unit. 

Presidential and independent candidates may not accept a donation or any other gratuitous service for the election campaign from:
c) a legal person with the capital participation of the state, the National Property Fund of the Slovak Republic, the Slovak Land Fund, a municipality, or a superior territorial unit.

Political parties may not accept a donation or any other gratuitous service for the election campaign from: a) the state, the National Property Fund of the Slovak Republic, the Slovak Land Fund, municipality, or a superior territorial unit. b) legal persons established or managed by the National Property Fund of the Slovak Republic, the Slovak Land Fund, municipality,or a superior territorial unit.

Presidential and independent candidates may not accept a donation or any other gratuitous service for the election campaign from: b) a legal person whose founder or promoter is the state, te National Property Fund of the Slovak Republic, the Slovak Land Fund, a municipality, or a superior  territorial unit.

In a 2016 observation report, for the Parliamentary elections in Slovakia, OSCE/ODIHR recommended, consideration should be given to introducing provisions prohibiting the misuse of administrative resources for campaign purposes.

There are no quantitative restrictions on the amount (value) of donations, free of charge services, income from property, loans/credits and income from party activities and fundraising activities, the party may receive. Donations to political parties by individual contributors are not tax deductible (but the party itself
does not have to pay tax on donations it receives).The party may accept a donation or other gratuitous service only upon a written contract pursuant to this Act; this does not apply if the value of the cash donation from one donor does not exceed €200 in a calendar year. (2) The donation agreementmust contains:
b) the beneficiary'sidentification data, being the name, theregistered office address, identification numberand, in the case ofa cashdonation, also the beneficiary’s payment account number 19) in a bank or a foreign bank branch 19b) (hereinafter referred to as  “the bank”) and the business name of this bank c) informationon the subject ofdonations, which are: 1. the value of the monetary donation; 2. the precise indication of the moveable items' value eliminating confusion with other movable items; donations of up to EUR 2,500, are valued at the replacement procurement cost, 13) and a donation above EUR 2,500, is valued according to expert opinion. 3. for real estate properties, the designation of real estate, according to the land register data, also determining the value ofthe property according to expert opinion.

There are no explicit quantitative restrictions on the amount (value) of the donations and free of
charge services a political party (in the electoral campaign) may receive, but candidates may nevertheless not spend more than certain ceilings.

There are no explicit quantitative restrictions on the amount (value) of the donations and free of
charge services a presidential and indipendent candidates may receive, but candidates may nevertheless not spend more than certain ceilings mentioned above

Even if there's no limit for how much a candidate can contribute to his own campaign, there are limits for how much he can spend generally:

c)For their election campaign, an independent candidate may spend the amount which shall also include the value added tax, as follows:
a) for president of self-governing region , nomore than EUR 250,000 for both election rounds.
b) for the mayor of Slovak capital Bratislava and mayor of Košice, no more than EUR 250,000.
c) the city mayor, municipality mayor, or mayor of a city section:
1. with 60,001 to 120,000 inhabitants, no more than EUR 100,000.
2.  with 30,001 to 60,000 inhabitants, no more than EUR 70,000.
3. with 16,001 to 30,00 inhabitants, no more than EUR 50,000.
4. with 10,001 to 16,000 inhabitants, no more than EUR 20,000.
5. with 5,001 to 10,000 inhabitants, no more than EUR 10,000.
6. with 2,001 to 5,000 inhabitants, no more than EUR 5,000.
7. with less than 2,000 inhabitants, no more than EUR 2,000

See above, there is a limit for spending

See bove, there is a limit for spending

(1) The party is liable for its obligations with all its assets. Party members are not responsible or liable for the party’s obligations.
 (2) A party may not conduct business or conclude contracts on a silent partnership in its own name. 10)
 (3) A party may establish or become a shareholder in a company, but it must be its sole founder or sole shareholder; a company can be established only for the purpose of business. 11)
 (4) The principal activityof a company, which the party founded or became a sole partner thereof, can only be:
a) the operation of publishers, distributors, and print centers.
b) publication and promotional activities.
c) manufacture and sale of items promoting the party’s agenda and activities.
d) organization of educational and political events.
e) performance of party asset management.
 (5) A company under Section 3 may not be a tenderer or candidate for public procurement if the contracting entity is a legal person established by a special law. 

Loans and credits are a source of party's revenues, still some reporting rules are in place> the party shall keep separate records of income from loans and credits, including the date of receivingthe loan orcredit, their amount, and the agreed repayment date. Data is entered in a separate register concerning who received a loan or credit, including the name, surname and permanent residence address in the case of a naturalperson, in the case of a natural person-entrepreneur, also the business name, and in the case of a legalperson, stating the nameor business name, identification number andaddress of seat

Similar to political parties, there are no restrictions on loans for candidates. In the same time donations and services free of charge from the state, state bodies or self-governing bodies are explicitly prohibited, as are foreign donations
(or at least in as far as the donors are not also resident in the Slovak Republic or are an entity
with its registered seat in the Slovak Republic). 

Slovakia’s Office for Public Procurement (PPO) is not sufficiently protected from political interference (NiT 2014); the Slovak Information Service (SIS) found that cronyism and nepotism are widespread among national, local and regional governments and state entities involved in procurement (EUACRS 2014). Indeed, companies believe favoritism is very widespread among procurement officials (GCR 2015-2016) and complain that local companies are often favored in public tenders (ICS 2015). All government contracts for public tenders are now published on the Central Registry of Contracts. Mandatory disclosure of contracts has been acknowledged to have contributed towards reduced levels of corruption, but public tendering still suffers from an overall lack of transparency and integrity (ICS 2015).

The party and candidates must keep the election campaign funds In a separate bank account. Information in the special account must be freely, remotely and continuously accessible to third parties and must show an overview of payment transactions. The political party shall notify the Ministry of Interior in paper form or electronic form about the address of the website on which these data are displayed, which shall then publish it on its website.

Contributions for the party from the state budget are:
a) contribution for votes obtained in the elections (the “contribution for votes”),
b) activity contribution,
c) contributionfor mandate.

Contributions for the party from the state budget are:
a) contribution for votes obtained in the elections (the “contribution for votes”),
b) activity contribution,
c) contribution for mandate.

a. Contribution for votes obtained in the elections, provided once - after elections - to parties
which have obtained more than 3% of the valid votes cast and which amounts to 1% of the
average monthly salary per vote (Section 52, paragraph 4 of Act 333/2004). In 2006, this
was slightly over 170 SKK per vote (approximately €5). This contribution is generally
provided once every 4 years. In 2006 the state provided 380,029,965 SKK (approximately
€11.3 million ) in contributions for votes to 8 political parties;
b. Contribution for activities, which is provided annually to the same group of parties/coalitions that receive a contribution for votes and constitutes for an entire year of the electoral term a
quarter of the total amount of the contribution of votes12. In 2007, this contribution was
provided to 8 political parties, amounting to a total of 95 million SKK (approximately €2.87
million);
c. Contribution for seats, which is provided annually to parties/coalitions that are represented
in the National Council. It amounts to 30 times the average monthly wage per seat for up to
20 seats; any seat over 20 will get 20 times the average monthly wage. In 2007, this
contribution was provided to 6 political parties, amounting to a total of 70.7 million SKK

The party cannot use the state budget contributions for:
a) loans andcredits to natural or legal entities.
b) silent partnership agreements, 10).
c) activities of a company which the partyfounded orbecame its sole partner.
d) guarantee for the liabilities ofnaturalor legal persons.
e) donations.
f) payment of fines and other financial penalties.

Broadcasting during the Election Campaign
for Elections to the National Council of the Slovak Republic and for Elections to the European Parliament

     (1)  Radio and Television of Slovakia will reserve a maximum of30 minutes of broadcasting time for a candidating political party or a candidating coalition of a political parties, but altogether no more than ten hours of broadcasting time to broad cast political advertising on radio and not more than ten hours of broadcasting time to broadcast political advertising on television. The right to broadcasting time must be exercised no later than five days before the broad cast of the political advertisement, otherwise it ceases.

Broadcasting during a Presidential Election Campaign

     (1)   Radio and Television of Slovakia will reserve a maximum of one hour of broadcasting time for each presidential candidate, altogether no more than ten hours of broadcasting time to broadcast political advertising gon radio and not more than ten hours of broadcasting  time to broadcast political advertising on television. The right to broadcasting time must be exercise do later than five days before the start of broadcasting political advertisements, otherwise it ceases.

There's free taxation on donations, thus donations to political parties by individual contributors are not tax deductible (but the party itself does not have to pay tax on donations it receives).
 

In 2011 electoral corruption was criminalized in the Criminal Code. The Criminal Code provides for
sentences of up to two years imprisonment for those who offer and up to one year for those
who take bribes Article 336a.3 stipulates that the sentence can go up to five years if the bribe is  conducted by a public or state official or publicly

A political party and political movement (hereinafter referred to as “a political party”) may spend a maximum of EUR 3,000,000, including value added tax for its election campaign in elections to the National Council of the Slovak Republic and in elections to the European Parliament. 

There are limits for presidential cndidates, for independent candidates as well

The candidate for the President of  the Slovak Republic (here in after referred to as“the presidential candidate”) may spend a maximum of EUR 500,000 for their election campaign including the value added taxf or both election rounds. For their election campaign, an independent candidate may spend the amount which shall also include the value added tax, as follows:
a) for president of self-governing region , nomore than EUR 250,000 for both election rounds.
b) for the mayor of Slovak capital Bratislava and mayor of Košice, no more than EUR 250,000.
c) the city mayor, municipality mayor, or mayor of a city section:
1. with 60,001 to 120,000 inhabitants, no more than EUR 100,000.
2.  with 30,001 to 60,000 inhabitants, no more than EUR 70,000.
3. with 16,001 to 30,00 inhabitants, no more than EUR 50,000.
4. with 10,001 to 16,000 inhabitants, no more than EUR 20,000.
5. with 5,001 to 10,000 inhabitants, no more than EUR 10,000.
6. with 2,001 to 5,000 inhabitants, no more than EUR 5,000.

A third party may spend no more than EUR 100,000 for an election campaign and in the case of municipal government elections, no more than EUR 25,000.

The internet is not regulated at all in the electoral campaign

The internet is not regulated at all in the electoral campaign

Pursuant to Sections 21 and 30 of Act 85/2005, parties have to submit an annual report on their
finances to the National Council of the Slovak Republic in paper form and electronic form. The annual party reportis public. The State Commission publishes the annual party reports on its website and stores them in the same format in the public register of accounting balances 26b) no later than 31 July for ten years from the date of their publication. Birth numbers are not part of the published and accessible data. The State Commissions hall submit information on the annual reports to the National Council of the Slovak Republic by 31 August

During election periods, political parties
are required to report an interim and final report on their election campaign finances to the
Ministry of Finance. 

Presidential candidates are required to report to the Ministry of Finance how much in financial
resources they have received for their publicity campaign and the total amount of resources
spent on their publicity campaign, within 30 days of the day of elections. These reports are to
include the names and addresses of each donor and the value of his/her gift or service free of
charge, if value of the gift or free of charge service exceeds 10,000 SKK (approximately €300) in
case of a natural person or 100,000 SKK (approximately €3,000) in case of a legal person. 

(14) The third party shall, within ten days after the end of the election campaign, publish an overview of costs pursuant to Section 11on its website for 60days of the election campaign.

The annual reports of political parties on their finances are published by the Bureau of National
Council on its website, following a decision by the National Council (or its authorised body) to be
taken by 31 July of that year. 
Interim and final reports of political parties on their election campaign finances are published on
the web-site of the Ministry of Finance. 
The interim report will be published on the website of the Ministry of Finance within 7 days of its
receipt and remains there until publication of the final report; the final report will be published on
the website of the Ministry of Finance within 30 days of its receipt and will remain on the website
for 6 months thereafter.
The Ministry of Finance is not under an obligation to publish the information submitted to it by
presidential candidates.

The annual reports contain: g) separate records of donations and other gratuitous services under Paragraph 22, Section 3.                                                             (7) The record of donations includes:
a) the donor’s identification data, being the name, surname and permanent residence address in the case of a natural person; in the case of a natural person-entrepreneur, also the business name, and in the case of a legal person, the name or business name and address of the registered office.
b) information about the donation under Section 2, Point c).
c) place and date of the donation agreement’s conclusion.
d) indication of the donation’s value under the donation agreement.
e)the date of donation’s acceptance.
f)the number of donor’s payment account kept with a bank for monetary donation.
g) the number of the party’s payment account kept with a bank for monetary donation.
h)a declaration of the donor they are not the person under Paragraph 24,Section1. h).
 

The annual report is to be certified by the auditor to see whether it is in accordance with the
financial statements for the same accounting period (which have also been certified by an
auditor) and whether the economic management of the party is in compliance with the legal
requirements. The auditor’s statement is to be included in the annual report of the party to the
National Council of the Slovak Republic. 

Information to be included in both the interim and final reports is:
- an overview of expenses related to pre-election surveys and public opinion surveys;
- an overview of expenses for paid classified advertisements, advertising in periodical press,
political advertisement broadcasting, election posters and other information media;
- an overview of travelling expenses by political party members and the allowances given to
party employees for this purpose during the election campaign;
- an overview of all other expenses related to the promotion of the party’s activities and
programme;
- an overview of the gifts, free of charge services, loans and credits the party has received
in the period covered by the interim and final report respectively;
- the aforementioned separate records kept by the party on loans, credits, gifts and services
provided free of charge, including relevant data as regards names, amounts etc., as far as
these have been accepted during the period covered by the interim report and final report,
are also to be included in the interim and final reports.

As regards the annual report on the regular finances of the party, the National Council (or its authorised body) performs a formal control if all the required information (see paragraph 45 above) and the auditor’s report are included in the annual report. Although Section 30, paragraph 5, of Act 85/2005 implies that the National Council also checks whether the information contained in the annual report is correct and complete and whether there are no other breaches of the law identified in the annual reports, in practice it would rely on the auditors’ report.  The State Commission for the Elections and Control of Political Parties Funding acts as an independent body to oversee the funding of political parties and political movements. 

The annual report is to be certified by the auditor to see whether it is in accordance with the
financial statements for the same accounting period (which have also been certified by an
auditor) and whether the economic management of the party is in compliance with the legal
requirements. The auditor’s statement is to be included in the annual report of the party to the
National Council of the Slovak Republic. 

National council and Ministry of Finance makes formal checks of party reports. Ministry of Finance also checks reports from Presidential candidates.

POLITICAL PARTIES:
(1) The Ministry will impose a fine ranging from EUR 600 to EUR 3,500 if the party failed to submit a proposal to change the entries in the register of parties to the Ministry within the period under Paragraph 9, Section 1, Paragraph 10, Section 1, and Paragraph 11, and Section1, as well asthe proposal to record new statutes in the register of parties within the time limit under Paragraph 12 Section 2.
(2) The State Commission shall impose a fine of EUR 3,500 if the party did not submit an annual report within the time limitunderParagraph30,Section1.
(3) The State Commission shall impose a fine of EUR 200 to EUR 2,000 if the party did not remedy the deficiencies within the period under Paragraph 30, Section 6.
(4) The State Commission shall impose a fine of EUR 5,000, if the party fails to fulfill the obligation under Paragraph 22, Section 5.
(5) The State Commission shall impose a fine of twice the amount of the income from donation or from another gratuitous service, if the party accepted a donation or other gratuitous service in contravention of this Act.
(6) The State Commission shall impose a fine of EUR 5,000 on a legal person who fails to fulfill an obligation under Paragraph 31a.
(7) The penalties under Sections 1 to 6 may be imposed within two years from the date when the Ministry or the State Commission learned about the violation of the law, but no later than three years from the date of infringement.
(8) When imposing a fine and deciding on its amount, the severity, way of acting, and the duration of the unlawful condition are taken into account.
(9) A legal remedy may be appealed against the decision ofthe State Commissionat the court.
                                                                                                                IN ELECTION CAMPAIGNS: Administrative Offences (1) The State Commission will impose a fine on a political party ranging from EUR 30,000 to EUR 300,000,if it:
a) lead  an election campaign after the time specified in Paragraph 2, Section2.
b) violates the prohibition pursuant to Paragraph17.
(2) The Ministry of Interior imposes a fine on a political party ranging from EUR 10,000 to EUR 100,000,if it:
a) exceeds the permissible amount of costs pursuant to Paragraph 3, Section 1,andParagraph 6, Section16.
b) fails to fulfill the obligation under Paragraph 3,Sections3, 5 or 6.
c) does not deliver documents or does not provide information pursuant to Paragraph 3, Section10.
d) does not deliver a final report pursuant to Paragraph4,Section3.
e)  violates the duty pursuant to Paragraph15.
f) fails to fulfill another obligation imposed by this Act.
 (3) The State Commission will impose a fine on a presidential candidate ranging from EUR 5,000 to EUR 50,000,ifhe/she:
a) leadanelection campaignafterthe time specifiedinParagraph 2, Section 2.
b) violates the prohibitionpursuant to Paragraph17.
 (4) The Ministry of Interior will imposea fine on a presidential candidateranging fromEUR 2,000to EUR 30,000, ifhe/she:
a) exceeds the permissible amount of costs under Paragraph 5, Section1.
b) fails to fulfill his/her obligation under Paragraph 5, Sections5or8.
c) fails to fulfill his/her obligationunder Paragraph 5, Section 12.
d) fails to fulfill his/her obligationunder Paragraph 5,Sections14or15.
e) violates the obligation pursuant to Paragraph15.
f)fails to fulfillanother obligation imposedby this Act.
 (5) The State Commission shall imposea fine on anindependent candidateranging from EUR 1,000to EUR 10,000ifhe/she:
a) lead  anelection campaignafterthe time specifiedinParagraph 2, Section2.
b) violates the prohibitionpursuant to Paragraph17.
 (6) The Ministry of Interior shallimposea fine on anindependent candidateranging from EUR 1,000to EUR 10,000,ifhe/she:
a)exceeds thepermissibleamountof costs pursuant toParagraph 6, Sections 1and16.
b) fails to fulfill the obligationunderParagraph 6, Sections6, 12, 13or 14.
c) violates theobligation under Paragraph 15.
d) fails to fulfillanother obligation imposedby this Act.
 (7) The State Commission shall impose a fine on a third party ranging from EUR 1,000to EUR 10,000,if it:
a) lead an election campaign after the time specified in Paragraph 2, Section2.
b) violates the prohibition pursuant to Paragraph17.
 (8) The Ministry of Interior shall impose a fine on a third party ranging from EUR 1,000to EUR 10,000,if it:
a) exceeds the permissible amount of costs pursuant to Paragraph 8, Section7.
b) fails to fulfill the obligation under Paragraph 8, Sections8, 11or12.
c) violates the obligation under Paragraph15.
d) fails to fulfill another obligation imposed by this Act.
 (10) The Ministry of Interior shall impose a fine ranging from EUR 3,000to EUR 10,000 on a legal person who violates the prohibition under Paragraph 2, Section3, or a fine of EUR 100,000, if they violate the prohibition under Paragraph 17.
 (11) Penalties under Sections1 to 10 may be imposed within one year from the date when the State Commission, the Ministry of Interior, or the Ministry of Culture of the Slovak Republic learned about the violation of the Act, but no later than three years from the infringement.
 (12) When imposing a fine and deciding on its amount, the severity, method of activity, and the duration of the unlawful condition are taken into account.
 (13) The procedure on fines is governed by a general regulation on administrative proceedings, unless this Act provides otherwise.
 (14) A legal remedy can be filed with the court against the decision of the State Commission under Sections 1, 3, 5 and 7.
 (15) The appeal against the decision of the Ministry of Interior shall be considered by the State Commission.
Offences
 (1) An offense is committed by a person who:
a) after the expiry of time under Paragraph 2, Section2, promotes a political party or candidate in the elections in a public place, especially through verbal expressions, the placement of election posters, and the provision of material gifts.
b) violates the prohibition under Paragraph 2, Section3.
c) promises a financial reward or a material gift to the voter for a ballot that the voter did not enter into the ballot box.
d) as a voter they accept a financial reward or a material gift for a ballot that the voter did not enter into the ballot box.
 (2) For an offense under Section 1, Points a) and b), the District Office shall impose a fine ranging from EUR 300 to EUR 1,000, and for an offense under Section 1, Points c) and d), a fine ranging from EUR 300 to EUR 3,000.
 (3) Offences and their consideration are governed by the general regulation on offenses.