Tax debtors
The Financial Administration publishes a list of entities with tax arrears. This is debt on tax, not on contributions, so it is a different record from the Social Insurance Agency list – a company may appear on one and not the other.
What the register contains
- Flag indicating whether the entity is recorded as a tax debtor
- Amount in arrears
- The date the list applies to
Fields we return
| Field | Meaning |
|---|---|
| is_debtor | Whether the entity appears in any of the debtor lists. |
| sources | Array of debt records; for this register source is financna_sprava. |
| debtor_name | Entity name exactly as published in the list. |
| debt_amount | Amount owed in EUR. |
| listed_since | Date from which the entity has been on the list. |
What it is used for
Like contributions, tax arrears signal payment difficulty, but they are more often the subject of a dispute with the authority. That is why we return them as a separate record rather than merging every debt into one figure.
Being free of debt towards the tax office is a condition of participation in public procurement and frequently a condition in commercial contracts too.
Frequently asked questions
Is this the same as arrears on contributions?
No. This is tax debt towards the Financial Administration. Contributions are owed to the Social Insurance Agency and health insurers and have their own lists.
How do I get total indebtedness?
Walk the sources array – it contains one record per register the entity appears in. Do the addition yourself, so you know what it is made of.
Try it on your own data
A free account requires no payment card. Our database holds 2 160 466 entities from 48 public registers.