Electronic filing

What it means

Electronic filing means submitting an application, petition, report or tax return to an authority electronically, through slovensko.sk, the Financial Administration portal or another system. If properly authorised, it has the same effect as a paper submission.

Authorisation is by qualified electronic signature or, with the Financial Administration, under an electronic delivery agreement. Login and signing usually rely on a chip eID card with a reader or a mobile app.

Electronic communication with authorities is mandatory for most companies. Legal entities in the Commercial Register have an activated official e-mailbox to which authorities deliver documents, and they file tax returns and reports electronically.

How it works in practice

Tax returns and control statements are filed through the Financial Administration portal, which can also be accessed via slovensko.sk. An accountant can file on a client's behalf under a power of attorney, and the tax authority then delivers documents to them if the power allows.

The eDane application or accounting software can create the filing in the required format. Before sending, the program checks for formal errors, and afterwards a delivery confirmation arrives, which should be kept as proof of timely filing.

Filings with courts, the Commercial Register or other authorities use slovensko.sk or specialised portals. Some filings require qualified signatures from all directors, which must be planned for if directors live abroad or have no chip ID card.

What to watch out for

A filing counts as delivered only once the system confirms it, not when it leaves your computer. If the portal fails on the last day of a deadline, keep evidence of the attempt and file as soon as it is back, but ideally avoid filing at the last minute.

Electronic signatures and mailbox access are sensitive. Misuse of a director's signature can lead to unwanted filings or register changes, so PINs must be protected, the mailbox checked regularly and an employee's permissions revoked when they leave.