• Tue. Dec 7th, 2021

Only the last days for reporting bank accounts to the financial administration – PRAVDA.sk – remain


Nov 26, 2021

Value added tax (VAT) payers who were registered by 15 November have the last days to report to the Financial Administration (FS) of the Slovak Republic the bank accounts they use for business.

Entrepreneurs will find the form in their mailboxes on the financial management portal. A structured form is also available on the portal. Information materials, which clients will also find on the financial administration portal, were also a useful tool, FS said on Friday.

VAT payers who were registered on 15 November must report their bank accounts to the financial administration by 30 November. “As the financial administration has bank accounts that have been notified to it by tax entities or payment service providers, each VAT payer has received a pre-filled notification form in his mailbox within the personal internet zone on the financial administration portal,” said FS spokeswoman Martina Rybanská. The form is available after logging in to the financial administration portal in the personal internet zone in the catalog of forms in the section tax administration – value added tax – notification of accounts used for business. Bank account notifications made on another form will not be accepted by the Financial Report.

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An amendment to the Value Added Tax Act introduced the obligation to report to the financial administration the numbers of domestic and foreign bank accounts that VAT payers use for business. According to Rybanská, it will bring several benefits to clients, especially in the form of reducing the risk of potential liability for unpaid VAT. By publishing the reported bank accounts on the financial administration portal, customers will be able to verify whether they are paying for the goods or services to an account that the supplier has reported as an account used for business. The financial report will publish the list from 1 January next year and will update it daily.

The requirements of the list are regulated by the Tax Code, namely the name and surname of a natural person, address of permanent residence or place of business, if different from the address of permanent residence, or name of legal entity, registered office, tax identification number of the payer and account number kept with the provider. payment service provider or foreign banking service provider.

Due to the protection of personal data, the data in the new information lists will be published only after entering the full value of the VAT identification number (IČ) into the filter. This means that only the data of the given information list will be displayed, corresponding to the entered VAT ID value. The view of the entire list will be possible only through exports from online information lists, which will be created daily and published on the financial administration portal. In addition to the pre-filled form, the Financial Report also prepared material for its clients with the most frequently asked questions on the notification obligation of VAT payers. In case of doubt, they can also contact the financial administration call center.

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