Electronic delivery agreement

What it means

An electronic delivery agreement is an arrangement between a taxpayer or their representative and the Financial Administration. Once concluded, returns and other filings can be submitted through the personal online zone of the eDane portal without a qualified electronic signature, authorised simply by logging in.

It is concluded through the portal and must be signed either with a qualified signature or in person at the tax office with an identity check. It includes consent to the office delivering decisions and requests electronically into the mailbox in the personal zone.

Companies and sole traders must communicate with the tax office electronically, and their main channel is the electronic mailbox on Slovensko.sk. For them the agreement is an add-on that simplifies authorising filings; for private individuals without a business it is a voluntary way to deal with the office electronically.

How it works in practice

We use it most often as a tax representative under a power of attorney: in the personal zone we have access to our clients’ filings and submit tax returns, statements and applications without the client having to sign each filing themselves.

For individuals filing a type A return or claiming a refund, the agreement is a simple route to electronic filing without an ID card reader. The return reaches the office immediately and refunds come back faster.

After the agreement is concluded, the personal zone also shows the taxpayer’s personal account with assessments and payments, the list of filings and delivered documents. We show clients where to find the filing confirmation, which is proof that a deadline was met.

What to watch out for

A document delivered to the mailbox in the personal zone counts as delivered even if the addressee never reads it, usually once a statutory period has passed. Deadlines for replying or appealing run from that day, so the mailbox needs checking regularly or notifications need to be set up.

The agreement must be updated when details such as the email address change, and when representation ends the representative’s access must be revoked. An outdated agreement means a request lands in a mailbox nobody watches, and missing the deadline is then hard to defend.