• Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Email: accace@accace.com

Contact us
Sign up for news
  • Locations
  • Websites
    • Global (English)
    • Global (German)
    • Czech Republic
    • Germany
    • Hungary
    • Poland
    • Romania
    • Russia
    • Slovakia
    • South Africa
    • Ukraine
    • United States of America (USA)
  • eShop

Accace - Outsourcing and advisory services

  • Services
    • OUTSOURCING
    • Accounting and reporting
    • Accounting online portal
    • Payroll and HR administration
    • Payroll and HR online portal
    • Time and attendance online portal
    • ADVISORY
    • Tax advisory
    • Transaction advisory
    • Legal advisory
    • Corporate and secretarial
    • Advisory online portal
    • MARKET ENTRY SUPPORT
  • COVID-19
  • About us
    • Who we are
    • Case studies
    • Meet our key People
    • Partner with us
    • Corporate Social Responsibility
  • Careers
    • Open positions
    • Who we are
    • Our values
    • Success stories
    • How we care
    • How we act
    • We volunteer
  • Newsroom
  • Events
  • Locations

New way of submission of financial statements in Slovakia from 2013

29 Mar 2012

Busy „closing“ period accompanied by failure of electronic tax system has passed. Beside the news in tax area, other changes, resulting from Amendment to the Act on Accountancy, are waiting for the entrepreneurs. The way of publishing financial statements will be a significant change. Currently, the financial statements are submitted into the Collection of Deeds that is a part of the Company Register. Financial statements executed on 31.12.2012 and on later date shall be published in the so called Registrar of financial statements.

 

Registrar of financial statements

Such Registrar has been created by the Ministry of Finance of the Slovak Republic and represents data system of public administration. It is formed by public and non-public section. Financial statements, auditor´s and annual reports shall be submitted into the Registrar in electronic or paper form, whereas the details are specified in the Act. For example a company being the VAT payer, shall be subject to the duty to publish its financial reports electronically. The same shall apply on attorney and tax advisor representing his client in tax administration.

 

Period for submission

Period for submission of financial statements is 6 months after its assembly. In case the respective body fails to approve financial statements within the 6 months period, such non-approved statements shall be submitted into the Registrar. Date of its approval shall be announced to the Registrar administrator additionally (within 5 business days after its approval at the very latest).

 

Submission of financial statements

Financial reports in paper form shall be delivered to a competent tax authority according to venue. Electronic submission of documents shall run via electronic registry – detailed steps shall be published on the web site of the administrator.

 

Failure to fulfil a duty

If entrepreneur does not meet its duty and fails to submit financial reports into the Registrar, there is a risk of penalty. Tax authority shall impose a fine up to 2% from total value of entrepreneur´s assets, however up to maximum of 1 million of Euro.

 

Public section of the Registrar will be available to anyone and after settlement of a particular administrative fee it will be possible to make copies of submitted financial statements.

 

We will come back to you with more details regarding submission of financial statements into the Registrar in time!

Primary Sidebar

<< Back to newsroom

NEW TO THE MARKET?

Use the free consultancy delivered by our in-country experts to get you prepared.

See what is included and schedule your call now!

We only need your email

Footer

About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

Locations and contacts | Accace Circle

Our services

Accounting and reporting
Payroll and HR administration
Tax advisory
Transaction advisory
Legal advisory
Corporate and secretarial

Our eShop

Market entry support
See full list of services

Our online portals

Accounting portal
Payroll and HR portal
T&A portal
Advisory portal

Get in touch with us

Locations and contacts
Contact us
Sign up for news
Newsroom
Careers


Follow us

Facebook LinkedIn Twitter Instagram Youtube


Accace Circle

© Accace all rights reserved | Code of conduct | General Disclaimer | Disclaimer Newsroom | Cookie policy | Privacy policy | GDPR Statement

Get free access to
valuable insights
expert knowledge

Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.

Check out our Newsroom to see what is included!

We only need your email

We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.

Unable to subscribe?  Try this page.

This site uses cookies. By continuing to browse the site, you are agreeing to our use of cookies. Find out more.