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| The Financial Administration continues to register legal entities |
| Bratislava, 07.08.2026 |
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| The Financial Administration (FS) continues to register legal entities (PO) for income tax ex officio, based on data taken from the Register of Legal Entities, Entrepreneurs and Public Authorities (RPO). However, the assignment of a tax identification number (DIČ) itself does not mean the obligation to pay tax or file a tax return. This process is part of the preparations for the introduction of mandatory electronic invoicing, which will come into effect from January 1, 2027. This was announced on Friday by FS spokesman Daniel Kováč.
According to him, tax authorities plan to register approximately 58,000 legal entities that are listed in the register but have not yet been assigned a DIČ by the end of October. "Ex officio registration concerns legal entities registered in the source registers of the RPO, whose data is gradually being taken over by the financial administration. Legal entities can therefore be delivered decisions on registration and assignment of a TIN electronically via the Central Portal of Public Administration. Such decisions are not physically signed, as they are authorized electronically," explained Kováč.
He emphasized that the assignment of a TIN does not mean a new tax obligation. This is primarily a step that will allow the PO to operate in the mandatory electronic invoicing system. This will also bring the obligation to accept electronic invoices from service providers, for example for telecommunications services, electricity supply or bank account management. In order to use electronic invoicing, access of the statutory body or authorized person to the electronic services of the FS will also be required due to the selection of a digital postman.
"If the statutory body or a person authorized by it is not yet registered on the financial administration portal, it is obliged to register for electronic communication and request authorization for the newly registered entity. If these persons are already registered on the FS portal, it is sufficient to request authorization for the newly registered entity," the spokesperson explained.
He reminded that the process of downloading data from the RPO is carried out gradually. Since 2023, registration ex officio applies to entities from the Trade and Commercial Register. Subsequently, registers of associations of owners of apartments and non-residential premises, land associations, hunting organizations, taxi services, financial advisors, athletes, experts, interpreters or translators were added. In 2026, the FS expanded the downloading of data to include civic associations, associations of municipalities, lawyers, tax advisors, authorized architects, civil engineers and other professional registers.
"By October 2026, it is planned to include additional registers, including registers of foundations, non-profit organizations, political parties, churches and religious societies, universities, public research institutions and tourism organizations. From all gradually taken over source registers, the tax administrator will register all newly created legal entities, as well as those entities that are not yet registered for income tax," announced Kováč.odkaz na stránku |
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Address : Euro-Brew Ltd., Hlboká 22, 917 01 Trnava, Slovakia
Tel. : +421 33 53 418 53, Fax : +421 33 53 418 52, E-mail : info@eurobrew.sk |
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