Changes in Electronic Communication with the Tax Administration

Barbora Palenikova

After several years of delay, the Financial Administration finally decided to deliver official documents to companies also via electronic channels. However, starting from 1 January 2022, the Tax Administration will not be using the existing Financial Administration Portal for this communication, but the Central Public Administration Portal ( and its electronic mailboxes.

Two-way electronic communication to be launched on January 1, 2022

After several years of postponement, the Financial Administration has recently announced the launch of two-way electronic communication with tax entities. From 1 January next year, tax correspondence will thus be sent to electronic mailboxes at the Central Public Administration Portal (known as ÚPVS in Slovak) and in special cases to the Financial Administration Portal. To provide a better orientation in the planned changes, we have prepared a clear and concise table for you.

* These include foundations, non-investment funds, non-profit organizations providing services of general interest, civic associations, trade unions and employers' organizations, political parties and movements, interest groups of legal entities and organizations with an international element. The list of legal forms from taken-over registers that are not entered in the Commercial Register.
* Pursuant to Section 9 of Act no. 563/2009 Coll. on tax administration, as amended, the tax entity, its legal representative or his/her legal guardian or foster parent may be represented by a representative of his/her choice who acts within the scope of a power of attorney granted in writing or orally to be officially recorded by the tax administrator. If the representative has a permanent residence or registered office outside the territory of the EU and countries that are a party to the EEA Agreement, he/she must select a representative for delivery of correspondence who has permanent residence or registered office in the territory of the Slovak Republic.

You will need to activate an electronic mailbox at the ÚPVS portal ( to receive the electronic communication from the authorities

The Financial Administration delivers almost all documents to tax entities (e.g. official summons or decisions) using registered mail services. The electronic document shall be deemed delivered if the addressee confirms the delivery notification (day, hour, minute and second of delivery is indicated on the electronic note of delivery), but also if the storage period (15 days) expires and the addressee fails to confirm the note of delivery within this period.

We recommend taxpayers who have an activated e-mail box at the ÚPVS portal to set up a feature that enables sending of notifications informing the user that a new message was delivered either to their e-mail address or in the form of a text message (SMS).

Legal entities had their mailbox activated automatically as early as 1 July 2017

The amendment to the e-Government Act, which entered into force on 31 December 2016, introduced the obligation to activate electronic mailboxes for legal entities registered in the Slovak Commercial Register and organizational units registered in the Slovak Commercial Register for the purpose of receiving documents from public authorities. In the event that the electronic mailbox was not activated by 30 June 2017, it was automatically activated from 1 July 2017. We provide the explanation how to log in to the mailbox in the section titled Several options to access the mailbox for the statutory representatives who are foreign nationals

From 1 June 2020, the obligation to activate the electronic mailbox was extended to include selected legal entities not registered in the Commercial Register (e.g. foundations, civic associations, non-profit organizations, etc.).

Natural persons (both entrepreneurs and non-entrepreneurs) can voluntarily decide whether to activate their electronic mailbox so that to receive official documents there. This means that in the case of a natural person, the e-mail box in the portal shall only be activated at his/her request.

Several options to access the mailbox for the statutory representatives who are foreign nationals

The entity's statutory body has access to the company's electronic mailbox. To log-in to the electronic mailbox, they need to use a valid Slovak ID card with a chip and a personal security code (known as BOK in Slovak). A statutory body representative who is a foreign national and to whom no Slovak ID card has been issued may log-in to the electronic mailbox either with the ID proving residence of a foreigner in Slovakia and the BOK, or an alternative authenticator. If appropriate, he/she may decide to authorize another person to access and manage the electronic mailbox.

For entities that will not have an active electronic mailbox at the ÚPVS portal, delivery will be ensured via the "Central Official Delivery" service. As part of this service, hard copies of electronic official documents are prepared and delivered via Slovenská pošta.

Foreign individuals who will not have an activated electronic mailbox at the ÚPVS portal, but who will simultaneously have an established electronic access to the Financial Administration Portal will be receiving their tax-related correspondence to the mailbox on the Financial Administration Portal. In cases where a foreign entity or individual does not have an electronic mailbox set up at the ÚPVS or the Financial Administration Portal, delivery will be ensured via the "Central Official Delivery" service.

We strongly recommend checking your access to the mailbox at

In this context, we recommend checking access to your electronic mailbox, or extending the authorization to access the mailbox to include other individuals who would help you with the management of incoming correspondence. You can change, remove, or extend this permission at any time. It is also recommended to set up a notification feature in the electronic mailbox informing about the delivery of a new message, so that you have an overview of the correspondence received and do not miss any deadlines for reply. In the electronic mailbox, you can set up the sending of notifications by e-mail or text message (SMS).

Should you have any questions regarding electronic communication with the tax authorities, do not hesitate to contact us, we will be happy to assist.