On July 7, 2025, Act No. 187/2025 Coll. (the “Amendment Act”) was published in the Collection of Laws of the Slovak Republic. The Amendment Act amends Act No. 566/2001 Coll. on Securities and Investment Services, as amended, and modifies 12 other laws. Part of the Amendment Act entered into force on July 10, 2025, while most of its provisions will only take effect in January 2026.

The purpose of the Amendment Act is to transpose Directive (EU) 2023/2864 and to implement selected provisions of Regulations (EU) 2023/2859 and 2023/2869. The changes aim to ensure the proper functioning of the European Single Access Point (ESAP), which is intended to serve as a central access point for data within the EU.

From 2026, the ESAP will begin collecting data on companies in the EU and other entities that are required to disclose information under EU law in the areas of financial services, capital markets, and sustainability (e.g. financial statements, annual reports). Certain data will already be publicly available via the ESAP from 2027 onwards. The collection and publication of information will take place in several phases. The final phase is scheduled for 2030, by which time the list of required data should be complete. The objective is to increase transparency, reliability, and comparability of information across the European Union.

The introduction of the ESAP is expected to improve the accessibility of data on market participants, strengthen investor confidence, and contribute to the development of a stronger, integrated European capital market.

For the entities concerned – banks, investment firms, stock exchanges, insurance companies, large accounting units, etc. – the Amendment Act does not create an obligation to prepare new documents. Instead, the change lies in the requirement that documents already subject to mandatory disclosure must also be submitted to the data collection authority (for most entities, this is the National Bank of Slovakia). That authority will then forward them into the ESAP system.

Under the transitional provisions of the amended laws, the date from which entities must start submitting the required data differs. In most cases, the new obligations will not apply until after January 9, 2030.