Changes to electronic communication with tax authorities as of 1 January 2018 and the tax reliability index
10/11/17
Indirect Tax Alert, November 2017, Issue 5
- As of 1 January 2018, all legal entities will be obliged to communicate with the tax authorities electronically
- As of 1 January 2018 legal entities will not be able to conclude an agreement for electronic filing
- Tax authorities plan to adopt new softwarning notifications
- The Financial Administration will rate the tax reliability of taxpayers.
As of 1 January 2018, all legal entities will be obliged to communicate with the tax authorities electronically
All VAT payers and tax representatives of tax entities are already obliged to file documents and communication with tax authorities electronically. As of 1 January 2018, an amendment of the Tax Administration Act extends electronic communication with tax authorities to all legal entities that are registered in the Slovak Commercial Register and from 1 July 2018 it will also be extended to natural persons – entrepreneurs.
Legal entities that have not been yet communicated with the Tax Office electronically, should therefore register on the website www.financnasprava.sk and request for authorization for electronic submission.
Do not hesitate to contact us if you require additional information or assistance in respect of the above.
As of 1 January 2018 legal entities will not be able to conclude an agreement for electronic filing
A taxpayer can file documents electronically if it obtains a qualified electronic signature, resident card with electronic chip or concludes an agreement for electronic filing of documents with Tax Office. As of 1 January 2018, the last option will no longer be available for legal entities. Agreements concluded up to 31 December 2017 will remain valid. However, natural persons – entrepreneurs will still be able to conclude the stated agreements on electronic filing with the tax authorities.
Tax authorities plan to adopt new softwarning notifications
The currently used softwarning notification is a notification protocol for the Control Statement. The Financial Administration plans to adopt two new softwarning notifications:
- Information regarding discrepancies between data stated in filed VAT returns and control statements;
- Reminder to take into account findings from a VAT audit in the corporate tax return.
The Financial Administration will rate the tax reliability of taxpayers.
The Financial Administration will adopt the institute of the tax reliability index. Tax authorities will provide certain benefits to taxpayers that meet the criteria to be considered as tax reliable entity. Tax authorities will send notifications on the granted status of a tax reliable entity by the end of 2018.
