Daňové úrady budú od januára 2022 doručovať korešpondenciu už iba elektronicky

Electronic delivery of correspondence from the Slovak tax authorities will be mandatory from 2022

The Slovak Financial Administration finally intends to advance its long overdue digitization process. From 1 January 2022, it plans to launch fully-fledged two-way electronic communication, which should represent an effective, modern and more rapid communication channel with taxpayers.

What does “two-way communication” mean?

Currently, almost all taxpayers or their authorized representatives are obliged to make submissions to the tax authorities only by electronic means. However, until now the requirement for exclusively electronic communication has been one-sided, since the tax administrators have still been able to deliver most of their correspondence to taxpayers by post. From January 2022, the electronic delivery of documents to taxpayers will also become mandatory for the tax authorities.

Where will the correspondence be delivered?

Electronic delivery will not be executed via the Portal of Financial Administration currently used for electronic submissions made by taxpayers. To access correspondence from the tax authorities, taxpayers will need to activate specific electronic mailboxes on the Central Portal of Public Administration (“CPPA"), accessible through the website www.slovensko.sk. Alternatively, documents may be delivered to the electronic mailbox of an authorized representative of the taxpayer.

Delivery of paper versions of documents should remain applicable only to specific cases, such as foreign entities not registered in the Slovak Commercial Register, or individuals who have still not activated an electronic mailbox and are not represented by a tax representative, or where a valid electronic mailbox cannot be identified by the tax authorities.

When will the document be considered delivered?

Correspondence sent under the regime of “personal delivery” should be considered delivered either:

• At the moment when the recipient confirms notification of delivery (so-called electronic delivery note)
• Or by applying the fiction of delivery, i.e., after expiration of a 15-day storage period during which the recipient does not confirm notification of delivery

Documents which do not require confirmation of a delivery note, should be deemed as delivered on the day following that on which the correspondence was placed into the electronic mailbox. This type of delivery is rather rare, though.

How can EY help you?

• We can help you with set up and activation of an electronic mailbox on CPPA.
  
• If you are interested, we can maintain your electronic mailbox on CPPA and inform you of all incoming correspondence from the Slovak tax authorities.
• We can also serve as your tax representative, authorized to receive all correspondence from the Slovak tax authorities, using EY’s electronic mailbox on CPPA.

Should you have any questions on this topic, please do not hesitate to contact us.

Author:

Andrej Paulina

Alexandra Kiššová