From 1 January 2022, tax authorities will deliver documents to taxpayers electronically. The Central Government Portal (ÚPVS) will (with certain exceptions) be used for purposes of the electronic communication at slovensko.sk.
The tax authorities will send electronic official documents:
- to the electronic inbox on the Central Government Portal – if an entity’s electronic inbox is not active, a hardcopy of the document will be delivered to the entity via Slovak Post;
- to the entity’s inbox on the tax administration portal – this method will only be available to foreign entities who do not dispose with an electronic inbox on the Central Government Portal;
- as a non-electronic hardcopy, which will also include an authentication clause through a postal service provider or in person directly from the tax authority –if the entity has no electronic inbox on the Central Government Portal or tax administration portal or if the electronic inbox cannot be identified.
If the taxpayer has a representative, the electronic document will be automatically delivered to the representative’s electronic inbox.
For the purposes of tax administration, an electronic document is deemed delivered to the taxpayer on the date when the recipient has acknowledged the delivery, or after expiry of 15 day period.
After two-way electronic communication is launched, the taxpayer will have access to its electronic file (eFile) on the tax administration portal. The eFile will contain documents relating to the tax obligations of the taxpayer. In addition, the taxpayer will find all the documents delivered to the tax authority since 1 January 2014 (except financial statements), in addition to documents that the tax authority receives in paper form after 1 January 2022, as well as those that the tax authority sends to the taxpayer electronically. The electronic document sent by the tax authority will be accessible to the taxpayer in its eFile on the tax administration portal only after the document is received or after expiry of 15 day period, respectively.
Effective from 12 December 2021, tax authorities will also terminate the dual sending of electronic official documents in the area of excise duties; from 13 December 2021, they will only send such documents to the taxpayer’s electronic inbox on the Central Government Portal. An exception will apply to foreign entities provided that they do not have the electronic inbox set up on the Central Government Portal but the electronic inbox on the tax administration portal would be available. In this case, the tax authorities will send documents to the electronic inbox on the tax administration portal.