Updated by Silvester Dulak, PKF Slovakia (PKF TAX, s.r.o.)
| How are VAT returns submitted to the tax authorities? | VAT returns in the Slovak Republic can be submitted to the tax authority electronically, sent through the post or personally delivered to the tax authority.
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Section 14 of the Tax Code in the Slovak Republic mandates electronic filing of VAT returns through the Financial Administration Portal for the following:
• VAT payers or legal persons registered in the Slovak Business Register, or self-employed persons registered for income tax purposes.
• Tax advisers, attorneys and other representatives representing any of the above taxpayers.
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Taxable entities filing VAT returns electronically (whether mandatory or voluntarily) must be registered with the tax authority and must register to submit returns through the Financial Administration Portal:
www.financnasprava.sk/en/about-financial-office-portal
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They must also have concluded an agreement with the tax authority on electronic service of documents (since 1 January 2018, this is applicable for individuals only) and be able to sign the VAT return with a qualified electronic signature.
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Further information on electronic filing is available on the Financial Administration's |
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Web page updated on 24 Aug 2024 12:40