The Financial Administration of the Slovak Republic has published information on the extension of ex officio registration for income tax to an additional group of taxpayers. This step is the result of legislative changes aimed at reducing the administrative burden on taxpayers, whereby the Financial Administration automatically obtains information from other registers and carries out the registration on behalf of the taxpayer.
The original group of taxpayers that have been automatically registered ex officio by the Financial Administration since 6 October 2025.
▢ New list of taxpayers subject to ex officio registration
As part of ex officio registration, the Financial Administration will newly obtain information, in addition to the Register of Legal Entities, Entrepreneurs and Public Authorities, from the following additional registers:
- Register of Foundations
- Register of Non-Profit Organisations Providing Generally Beneficial Services
- Register of Trade Unions and Employers’ Organisations
- Special legislation establishing a public authority or a public-law organisation
- Register of Legal Entities Deriving Their Legal Personality from the Legal Personality of Churches and Religious Societies
- Register of Schools within the Regional Education System
- Register of Political Parties and Political Movements
- Register of Non-Investment Funds
- Register of Organisations with an International Element
- Register of Interest Associations of Legal Entities
- Register of Higher Education Institutions
- Register of Associations of Participants in Land Consolidation
- Register of Temporary Employment Agencies
- Register of Supported Employment Agencies
- Register of Churches and Religious Societies
- Register of Tourism Organisations
- Register of Public Research Institutions
With effect from 7 September 2026, the administrative obligation to submit a registration form will no longer apply to taxpayers registered in these registers.
▢ Exceptions
Automatic ex officio registration does not apply to taxpayers whose information is not recorded in the Register of Legal Entities, Entrepreneurs and Public Authorities. These taxpayers are still required to submit the registration form on their own initiative.
Since last year, this obligation has fully applied to taxpayers registered in the Commercial Register, Trade Register, Register of Owners of Apartments and Non-Residential Premises, as well as registers of experts, interpreters, financial advisers, attorneys, civic associations, municipalities, etc..
