VAT payer bank accounts
Every Slovak VAT payer must notify the Tax Authority of the bank accounts it uses for business. The list is public and has a direct legal consequence: if a customer pays into an account the supplier never notified, the customer becomes liable for the VAT the supplier fails to remit.
What the register contains
- IBANs of the accounts a VAT payer notified to the Tax Authority
- Name of the bank holding the account
- Whether the account appears in the current published list
Fields we return
| Field | Meaning |
|---|---|
| iban | IBAN in formatted form. |
| bank_name | Name of the bank. |
| is_published | Whether the account is in the current published Tax Authority list. |
What it is used for
Before paying a large invoice, compare the IBAN on it against the list. A mismatch means either the supplier never notified the account or the invoice is not theirs – both are worth a phone call.
In accounting or payment software the check can sit inside the approval step, so an unnotified account surfaces before the payment goes out rather than during a tax audit.
Frequently asked questions
What does it mean when an account is not on the list?
That the VAT payer has not notified it to the Tax Authority. It is not proof of fraud, but it is a reason to confirm the payment details with the supplier directly – liability for the tax shifts to you in that case.
Do you return closed accounts?
We return accounts as they stand in the latest published list, each with an is_published flag, so an account that dropped off the list is distinguishable from one that was never on it.
Try it on your own data
A free account requires no payment card. Our database holds 2 160 466 entities from 48 public registers.