Accounting entities do not submit any documents directly to the Register. The methods of submitting documents to the Register are set in law under §23b of the Act. 431/2002 Coll. on Accounting as amended:

1. Documents are delivered in electronic form via the Financial Administration of the Slovak Republic portal
2. public administration entities deliver documents in electronic form via The State Treasury system

   Methodical instructions for storing and publishing accounting documents in to Register:

   https://www.mfsr.sk/sk/dane-cla-uctovnictvo/uctovnictvo-audit/uctovnictvo/vzory-tlaciv/metodicky-pokyn-k-ukladaniu-zverejnovaniu-dokumentov-registri-uctovnych-zavierok/

Accounting entities fulfill the obligation to store and publish documents by submitting documents in electronic form to the Financial Administration of the Slovak Republic. Public administration entities fulfill their obligation by submitting documents in electronic form through the State Treasury system.

Public administration entities are accounting entities, legal entities included in the public administration register kept by the Statistical Office of the Slovak Republic. Based on the European methodology, the Statistical Office of the Slovak Republic assesses the activity, ownership and activities of each economic unit and evaluates whether it belongs to the public administration or to another subsector of the national economy.

Public administration entities are statistically important, due to the fact that national and international financial statistics are compiled from their accounting data. In other words, their financial statements are part of the financial statement of whole public administration.

To avoid duplication of financial statements from public administration entities, another collection information system to receive the financial statements (and other documents stored in the register) next to the financial administration portal is used. The Central Consolidation System is used for state organizations, RISSAM.statements is used for municipalities and their organizations. https://www.mfsr.sk/sk/financie/statne-vykaznictvo/legislativa/metodicke-usmernenie-ostatne-subjekty-vs-verejne-vysoke-skoly-slovensky-pozemkovy-fond-k-ukladaniu-iuz-do-registra/

The basis for the control of the CIN for affiliation to the public administration is the List of Public Administration Entities, which is regularly published by the Statistical Office of the Slovak Republic on its website. The entity can thus electronically verify its affiliation to the sector of the national economy. The list is published on a monthly basis, in the case of a check when uploading the financial statements prepared as of 31.12. is the relevant January list published in the following period.

Basic information from the point of view of methodology, as well as the description of data and documents stored in the register are given in the methodological guideline of the Ministry of Finance of the Slovak Republic no. MF/004580/2021-31, published on the website of the Ministry of Finance of the Slovak Republic.

https://www.mfsr.sk/sk/financie/statne-vykaznictvo/legislativa/metodicke-usmernenie-ostatne-subjekty-vs-verejne-vysoke-skoly-slovensky-pozemkovy-fond-k-ukladaniu-iuz-do-registra/

If necessary, it is possible to contact the helpdesk at the DataCenter at the address cpu@datacentrum.sk stating the request or by asking a question.

After 1st January 2022, all accounting documents, including financial statements from previous accounting periods, are submitting only in electronic form.

If an accounting unit has submitted approved financial statements, it must not submit additional approved financial statements for the same accounting period. The accounting unit is obliged to correct the detected irregularities in accordance with § 16 par. 11 of Act no. 431/2002 Coll. on accounting in the accounting period in which it ascertained these facts.

In the event of an incorrect submission by the accounting entity, deletion can not be made. The entity can correct the error by submitting the correct accounting document, which will be posted above the incorrect accounting document.

The deletion of the accounting documents published in the RFS may only come out in exceptional cases where data subject to the Personal Data Protection Act (e.g. birth numbers) are mistakenly disclosed, possibly due to a malfunction of the information system of the Slovak Financial Administration Portal or the RFS itself, but not incorrect submission by the entity. In case of erroneous disclosure of data subject to the Personal Data Protection Act or errors caused by the information system of the Financial Administration of SR or RFS, the administrator of the information system, which is the Ministry of Finance of the Slovak Republic, will decide on deletion.

After finding an incorrectly deposited accounting document at another accounting entity, the Ministry of Finance of the Slovak Republic, as the administrator of the information system, may, on its own initiative or at the initiative of the accounting entity, transfer the accounting document to the correct accounting entity.

Based on the finding of an incorrectly stored document, the administrator of the information system, which is the Ministry of Finance of the Slovak Republic, is entitled to delete the document.

Such a situation may arise if the accounting entity didn't correctly submit its accounting records - it did not submitted all parts of the financial statements - in most cases the notes to the financial statements are missing or an incorrect VAT ID, CIN or name of the entity was used.

For processing and publication of an accounting document in electronic form in accordance with Section 23b of Act No. 431/2002 Coll. as amended on accounting is established maximum period 5 working days.

According to § 23a par. 4 of Act no. 431/2002 Coll. on accounting, as subsequently amended, the accounting entity also submits unapproved financial statements and, after its approval, submits a notification of the date of approval of the financial statements within 15 working days from its approval. If the approved financial statements are the same as those submitted before, the entity does not have to submit the entire financial statements. Announcement of the date of approval of the financial statements is submitted in electronic form via the electronic office of the Financial administration of SR. The procedure for storing notification of the date of approval of the financial statement is the same as for storing financial statements.

There is no longer any need to submit documents directly to the Collection of Business Register documents, as the deposit in the Collection of Business Register documents is ensured by information systems integration and automatic data transfer.

In the Collection of Business Register documents there are deposited documents from the Register of Financial Statements which make a part of the Collection of Business Register documents in accordance with § 3 of the Act. 530/2003 Coll. Business Register. These are the following documents:

1. Annual separate Financial Statements and Extraordinary Individual Financial Statements, Consolidated Financial Statements,
2. Annual Report,
3. Auditor's report,
4. Notification of the date of approval of the Financial Statements.

Under § 49 par. 2 of Act no. 595/2003 Coll. on Income Tax as amended, the taxpayer submits a tax return to the tax administrator within three calendar months after the expiry of the tax period. A taxpayer has the right to extend this period by up to three full calendar months by notice given to the relevant tax administrator until the expiry of the tax submission deadline. The taxpayer in the notice will set a new deadline, which is the end of the calendar month in which he submits the tax return. According to § 49 par. 11 of the Income Tax Act, the taxpayer is obliged to draw up the financial statements until the end of the tax period and, within the deadline for filing the tax return, to impose it in accordance with the Act on Accounting to the Register of Financial Statements.

If an accounting entity is required to deposit financial statements under other legislation (e.g. Act on Audiovisual Fund), it is obliged to comply with the deadline in accordance with the relevant substantive law.

In accordance with § 23a section 8 of Law. 431/2002 Coll. on Accounting, as subsequently amended, the entity is not required to file Financial Statements as part of the Annual Report in the Register if it has been already deposited.

The issuance of a copy of the accounting document or part of an accounting document stored in a non-public part of the Register may be requested by the entity to which the accounting document relates from:

1. the budget organization DataCentrum, Cintorínska 5, 814 88 Bratislava - For more information, please visit https://www.datacentrum.sk/poskytovanie-udajov-z-ruz
2. a district office that performs the tasks of a single point of contact.

A copy of the documents or parts of the documents from Register of Financial Statements may be requested only in the case of documents submitted after 1.1.2014.

The issue of copies of documents deposited in the collection of documents of the Commercial Register may also be requested from the relevant registry court of the entity to which the documents relate.

"No accounting document was found for the selected accounting entity." appears if no accounting document is attributed to the entity because the accounting documents were not submitted.

This information is displayed for accounting documents that are stored in the non-public part of the registry. Thus, the public part only contains information that these accounting documents are stored in the registry, but their content is only accessible in the non-public part of Register of Financial Statements.

Name of entity and other attributes such as CIN, size, legal form, seat, SK NACE, and so on are taken from the Register of Organizations of the Slovak Statistical Office and therefore the Register of Organizations of the Slovak Statistical Office itself is responsible for possible non-compliance. The Register itself can not influence its parameters directly. An eventual manual repair would not achieve the desired status, as the update of these attributes occurs on a monthly basis based on the processed file from the Statistical Office of the Slovak Republic.

In case the main activity of the company is not correctly stated (incorrect SK NACE), the company has an error in the name or address, it is necessary to report this to the Statistical Office of the SR, which processes requests for change to SK NACE sent only through the electronic form (hereinafter referred to as “e-form”) Request for Change of Main Activity (SK NACE) and/or Classification According to ESA2010 Classification. The e-form is available through the electronic service on the portal www.slovensko.sk. Information for applicants for change of SK NACE, including the procedure for submitting a request, as well as a link to the prescribed e-form, was also published by the Statistical Office of the SR on its website slovak.statistics.sk in the menu Services -> End Services -> Statistical Register Services -> Submission of a Request for Change of Main Economic Activity According to SK NACE and/or Classification According to ESA2010.

In case that the subject is in the register twice, it is necessary to report this fact to the e-mail address cpu@datacentrum.sk.

Accounting documents of accounting entities that are stored in a non-public part of the Register may be made available to employees of the National Bank of Slovakia and to entities of public administration for purposes related to their activities. In order to apply the "once only" principle, the competent officials use the relevant accounting documents to perform their work, without requiring them to be submitted again by the accounting entities. Public administrations are entitled to request access to the non-public part of the Register at DataCentre upon request F 159 (XLSX, 22KB)

The aim of the Register of Financial Statements is primarily to display accounting documents for public administrations and the public, while reducing the administrative and financial burden on accounting entities. The disclosure of the financial statements in the Business Journal was replaced by the publication in the Register free of charge. The search mechanism is set to display the accounting documents of a particular entity (or its consolidated unit). When a selected financial statement is displayed, there is a possibility of downloading it or to print it directly. At the same time is possible of using automatic downloading machines from the public part of the Register through an Application Programming Interface (API), which will allow massive automated downloading of public data.