Since 15 November 2021, each VAT payer must notify the Tax Administration of the bank account numbers (domestic and foreign) used to receive and remit payments in connection with VAT transactions. The deadline is 30 November 2021, at the latest. VAT payments from customers, VAT claims, and VAT overpayments from Tax Administration shall be received only on those reported bank accounts. The list of reported bank accounts together with the identification data of the VAT payers will be published and regularly updated on the website of the Tax Administration from 01.01.2022.
Managing Director, ASB Slovakia