Approved amendment to the Tax Code

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On 20th September 2022, the NC SR approved an amendment to the Act on the Electronic Form of Exercising the Powers of Public Authorities (the e-Government Act), which also modified some of the elements of the Tax Code.


The most significant changes include the postponement of the deadline for publication of the list of tax entities for which the tax reliability index has been determined, to 31 January 2023.


The authorisation of electronic submissions, which must be authorised by a qualified electronic signature or other recognised method of authorisation, has been specified. The submission, which has a prescribed structured form, can only be submitted through the specialised portal of the Financial Directorate of the Slovak Republic. If an individual wishes to deliver documents to the Financial Administration by other electronic means, they shall conclude an agreement on electronic delivery with the tax administrator.


In the area of time limits/deadlines, it has been specified that the time limit shall be deemed met if, on the last day of the time limit, an act is performed at the tax administrator, or a filing is handed over for postal transport or submitted by electronic means. In the event that the filing cannot be delivered electronically due to reasons on the part of the tax administrator, the time limit is deemed to have been met if the filing is delivered on the next business day after the obstacles on the part of the tax administrator have been removed.


The amendment to the Act regulated the area of delivery by electronic means, where if the taxpayer has several electronic mailboxes, the tax administrator will deliver the consignments to any electronic mailbox that is activated for delivery. Electronic delivery requiring confirmation is deemed to be delivery to the recipient’s own hands.

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