Effective from 1 January 2014, a certain group of entities, among others tax entities that are payers of value added tax, is now obliged to make submissions exclusively via electronic means to the financial administration (revenue offices, customs offices, Financial Directorate of the Slovak Republic).
Effective from 1 January 2014, the new obligation of electronic communication applies to all submissions, e.g. value added tax return, income tax return, applications, appeals as well as other submission to the bodies of the financial administration. The law permits submission of appendices to the submissions in forms other than electronic.
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