The Slovak Ministry of Finance has reintroduced the mandatory disclosure of bank account numbers for all VAT payers. During the registration process, the VAT payer must report all its domestic and foreign bank accounts used for its business activities that are subject to VAT in Slovakia. VAT payers registered in the past must report their bank account numbers used for the business activities, which are subject to VAT in Slovakia, to the tax authority by 30 November 2021.
The tax authorities will publish a list of VAT payers’ bank account numbers on its webpage. The list will be updated regularly.