Official e-mailbox

What it means

The electronic mailbox on slovensko.sk is the official channel through which public authorities deliver decisions, requests and notices to legal entities. For registered companies it is activated for delivery by law.

The delivery rule is what matters: a message counts as delivered once the storage period expires, whether or not anyone opened it. Deadlines for appeal, payment and reply run from that moment.

The mailbox is not e-mail. It is not meant for ordinary correspondence with business partners, and a message in it has the legal effect of a letter delivered into the addressee’s own hands. Each entity has its own mailbox: where one person is the statutory body of several companies, each has a separate mailbox, and access to one gives no view of the others.

How it works in practice

The statutory representative has access via a chip ID card; other people can be authorised and e-mail notifications set up. Filings and signatures use a qualified electronic signature.

Court and registry court decisions arrive here too, along with tax administration notices including requests for explanation, and municipal decisions. That is why we check it for clients regularly rather than quarterly.

When we take over the books from a previous accountant, we ask to be granted access to the mailbox and go through the messages from recent months. We look above all for requests and decisions whose deadline is still running, so they can be dealt with in time and the new engagement does not start with an unmet obligation.

What to watch out for

An unread message is the most expensive mistake in the whole area: a missed deadline usually cannot be reopened. Notifications must go to an address someone actually reads, not to a former accountant’s inbox.

Access often hangs on the managing director’s single ID card. When the card expires, is lost or the director forgets the security PIN, the company is locked out just when it needs to respond. We therefore recommend authorising at least one more trusted person, such as a registered proxy or the accounting firm.