20 October 2019

Mandatory Disclosure Requirements for Intermediaries and Taxpayers

In line with the EU Directive on mandatory disclosure of information (DAC6), the Slovak Parliament in September passed an amendment to Act No. 442/2012 Coll. on international assistance and cooperation in tax administration as amended, implementig the DAC6. The Amendment was published in the Slovak Collection of Laws on 15 October 2019 under the number 305/2019 Coll. The relevant provisions will be efective from 1 July 2020. The taxpayers or intermediaries will have to notify the respective authorities on cross-border arrangements that meet the hallmarks outlined by DAC6. Intermediaries are in summary advisors of the taxpayers in relation to the respective arrangements.

Zuzana Blažejová

The obliged person shall notify the relevant authorities on the qualifying arrangements within 30 days of:

  • the day after the reportable cross-border arrangement is made available for implementation,or
  • the day after the reportable cross-border arrangement is ready for implementation,or
  • when the first step in the implementation of the reportable cross-border arrangements has been made,

whichever occurs first.


The obliged person also must submit to the competent authority every three months reports on arrangements if it has new information subject to notification since the submission of the last report, within 30 days of the last day of the calendar quarter in which the information was submitted to the competent authority.

The obliged persons are required to submit to the relevant authority by August 31, 2020 information on reportable arrangements for which the first act for introduction was carried out from 25 June 2018 to 30 June 2020.

Information to be reported to the respective Slovak authority include:

  • Identification of intermediaries and taxpayers;
  • Details of the hallmarks;
  • Summary of the reportable arrangements;
  • Date of implementation;
  • National tax provisions applicable;
  • Value of the transaction;
  • Other EU MS involved or concerned;
  • Persons in other EU MS likely to be affected;
  • Other information on intermediaries, users and reportable arrangements.

The relevant authority will impose on the obliged person for failure to provide information, statement or joint statement within the statutory period fines up to EUR 30 000, even repeatedly.

The Slovak tax advisors, attorneys at law or in certain respect auditors are benefiting from legal professional priviledge, thus the notification obligation will remain with the taxpayers, or intermediaries outside Slovakia in limited cases.


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