Two-way electronic communication from 1 January 2022

Increase of e-services has long been one of the highest priorities of financial administration. The transition to the paperless communication has been discussed since 2015. It was actually introduced in 2016 only in the area of ​​excise duties. After several amendments to the Act on e-Government the financial administration covered e-communication with taxpayers also in the area of ​​gambling. Since 2018 majority of taxpayers are obliged to file returns exclusively in electronic form, but the tax authorities still send many documents in a paper form.

Until the end of 2020, due to technical reasons, an exemption from the obligation of electronic delivery was provided for financial administration authorities. The insufficient technical capacity required an extension of this period until 31 December 2021.

From 1 January 2022, according to the financial administration press release, the new functioning of their mutual communication with taxpayers will be in force. The official documents sent by the financial administration will be managed through the Central Public Administration Portal "slovensko.sk". In order to use the electronic mailbox for communication with public authorities and for delivery of official documents the mailbox must be „activated“, including email or message notifications of received mail. In case of an inactive electronic mailbox, the automated module "Central Official Delivery" will enable to send a paper form of an electronic document.

The Slovak Financial Administration prepares video instructions and materials with more detailed information. The tax authorities will approach the fulfillment of the goal of keeping their agenda in electronic form.