The Financial Administration portal is the interface for electronic communication with the tax and customs authorities. Businesses registered for value added tax and legal entities registered in the commercial register are required to communicate with it electronically, which requires registration and authorisation of the person entitled to act. Tax returns, control and summary statements, requests, and notifications are submitted through it, and decisions and notices are delivered from it with the same consequences as an electronic mailbox – the deadline runs from delivery regardless of whether anyone has read the message. The portal also contains public registers in which a value added tax payer can be verified, or the list of tax subjects, which is used when vetting business partners.
See also: Slovensko.sk and the electronic mailbox, List of debtors, OSS and VAT for sales into the EU.
