Tax office

What it means

A tax office is a local body of the Financial Administration that registers taxpayers, receives returns, assesses and collects taxes and carries out tax audits. Slovakia has eight tax offices in the regional capitals, with branches and contact points across the country.

Jurisdiction follows a company's registered office or an individual's permanent residence. Large companies, banks, insurers and certain other entities fall under the Tax Office for Selected Taxpayers, which covers the whole of Slovakia.

The tax office administers income taxes, VAT, excise duties and some other taxes. Local taxes such as real estate tax or dog tax are administered by the municipality, and customs matters by customs offices, so a company deals with several institutions.

How it works in practice

Most communication is electronic, through the Financial Administration portal and electronic filing. Electronic communication is compulsory for legal entities and VAT payers, and documents from the office are delivered to an electronic mailbox, where they are deemed delivered once the deadline passes.

Starting a business involves registration, when the office assigns a tax ID. Later, changes in details are reported to the office, returns are filed, and the taxpayer's tax account shows what the company has paid and what it still owes.

In a tax audit, the office checks the accuracy of returns and requests documents. It helps if the company's books are in order and it can quickly produce invoices, contracts and evidence of actual supplies, as this shortens the audit.

What to watch out for

Documents sent to the electronic mailbox are deemed delivered even if nobody opens them. Anyone who does not monitor the mailbox may miss a request, a decision or the start of an audit, so it is sensible to turn on notifications or let the accountant manage the mailbox.

A change of registered office may also change the competent tax office. Ongoing proceedings are usually completed by the original office, and after the change the company should confirm where to file returns to avoid confusion and unnecessary requests.