Register of Financial Statements

REGISTER of Financial Statements brings, since December 2014, number of improvements. Non-problematic access via the use of smartphones and tablets simplifies its use, and its web portal was developed in English version.

The translation of registry website into English language will simplify the access for English speaking users. According to statistics, 6.5% of hits is made by foreign users.

REGISTER was introduced in May 2014, significantly simplifies the enterpreneurial activity and contributes to improvement of business environment in Slovakia.  This registry allows business to publish Financial Statements publicly free of charge. Enterpreneurs are from 1st. of January  not obliged to submit Financial Statements to multiple state institutions on various dates.

Financial Statements are submitted only to the Financial Authorities. Thanks to the new portal, all other state institutions will be able to access this information without needing to contact business subjects themselves. Another advantage of this registry is its public accessibility that will contribute to the increase in transparency.

TERMS OF REGISTRATIONS:

• for income tax of physical persons – 30 days
• for income tax of legal persons – 30 days
• income tax payer's payroll – 30 days
• for value added tax, registration of home a person for
  • 30 days (for applications received by 31.12.2014) If a taxable person is not obliged to lodge a guarantee of
  • 60 days, where a taxable person is required to lodge a security of
  • 10 days for entry into an enterprise or part thereof or legal succession after the VAT payer shall,
  • without delay after the end of the succession in continuation of business-after the death of Bill
• check-in of foreign persons (performed only in the FORM of Bratislava)-7 days
• registration of the purchaser of the goods from another Member State – 7 days of
• check-in services from another Member State of the recipient or service provider to another Member State – 7 days
• a special representative for the importation of goods certificate (performed only in the tax office of Bratislava)-7 days

Source: https://www.financnasprava.sk...istra_PFS.pdf