A tax advisor can communicate with the Slovak Financial Administration and submit documents on your behalf, but hiring an advisor does not automatically give them authority to act. You must define the work, grant a power of attorney and, where necessary, arrange access to the Financial Administration portal.
Decide what the advisor may handle
Under the Slovak Tax Code, a taxpayer may appoint a representative who acts within the scope of the authorization granted. Before signing anything, agree exactly which taxes, periods and procedures the advisor will cover.
| Possible scope | What to clarify |
|---|---|
| Preparing returns only | Whether the advisor merely prepares documents or may also sign and submit them |
| Specific tax matters | For example, income tax, VAT or a particular tax audit or appeal |
| General tax representation | Whether the advisor may handle all matters before the tax administrator |
| Receiving communications | Who checks notices, decisions and requests for information |
| Further representation | Whether the advisor may appoint another person to act in their place |
The Financial Directorate’s guidance on representation distinguishes the underlying agreement between the client and representative from the power of attorney shown to the tax administrator. Your engagement contract should therefore address fees and services, while the authorization should clearly tell the authority what the advisor may do.
Only one representative may act in the same matter. You may appoint different representatives for different matters, but their authority must not overlap. For example, one advisor could handle VAT filings while another handles an income-tax appeal. A new authorization replaces an earlier one to the extent that their scopes overlap.
Prepare and deliver the authorization
A power of attorney may be granted in writing or orally for the record before the tax administrator. According to the Financial Administration’s guidance on representation by authorization, a written power of attorney does not require an officially certified signature.
The document should identify:
- the taxpayer, including the relevant Slovak tax identification details;
- the advisor or advisory company;
- the taxes, periods, proceedings or actions covered;
- whether the authority is limited or general;
- any right to appoint a substitute representative;
- the date and the taxpayer’s signature.
If the taxpayer is a company, the authorization must be granted for representation of the company, not its managing director personally. If the appointed representative is a legal entity, its statutory body or a person authorized by that body acts for it.
The authorization becomes effective toward the tax administrator only when it is delivered to the administrator or entered into the official record. Do not assume that signing it privately gives the advisor immediate filing access. If the authority questions an unclear or defective authorization, it may ask the taxpayer to correct it. Until the issue is resolved, the representative may perform only necessary actions.
Arrange electronic communication access
Power of attorney and portal access are related but separate. The authorization establishes the advisor’s legal authority; authorization within the Financial Administration portal connects a registered user to the taxpayer’s account and data.
The Financial Administration’s electronic communication instructions explain that a user with a qualified electronic signature or eligible eID can request authorization electronically through the personal internet zone. The request identifies the taxpayer by DIČ. A user without those credentials may need to arrange authorization at a tax or customs office and present identification, an authorization request and the relevant power of attorney.
For representation relationships managed through the portal, the Financial Administration also provides a dedicated procedure for creating representation access. Portal rules do not permit overlapping powers for the same agenda, so existing access may have to be changed when you replace an advisor.
Tax advisors representing clients in tax administration are among the persons required to deliver submissions electronically. The authority’s electronic services conditions state that persons covered by Section 14 of the Tax Code must make their submissions electronically, apart from attachments.
This portal is separate from Slovakia’s general electronic government mailbox. For broader information about official electronic messages, see LovinSK’s guide to using Slovakia’s electronic government mailbox.
Confirm filing and notice responsibilities
Do not leave responsibility for deadlines implicit. Agree in writing who will:
- provide accounting records and supporting documents;
- calculate tax and prepare the return;
- approve the final figures;
- submit the return and retain the electronic receipt;
- monitor incoming portal messages;
- tell the taxpayer what must be paid and by when;
- respond to tax-authority requests.
Representation does not prevent the tax administrator from requiring an action directly from the taxpayer. The taxpayer must comply with such a request, and the administrator informs the representative about the direct action.
The safest workflow is to require a submission receipt and a copy of every filed document. Ask the advisor to forward important notices promptly, especially those containing a response period. You should also agree on a backup contact for absences.
If you are filing employment income, LovinSK’s Slovakia tax return guide for foreign employees explains the broader filing context. Tax residence and treaty questions may require separate analysis; see our guide to tax residence and double taxation in Slovakia.
Monitor deadlines even when represented
A power of attorney transfers authority to perform specified actions, not the taxpayer’s underlying legal responsibility. Keep your own calendar of filing, payment and response dates. Deliver documents early enough for the advisor to review them, ask questions and obtain your approval.
For every important filing, confirm:
- the statutory deadline applicable to your case;
- the advisor’s earlier internal document deadline;
- whether an extension is available and who will submit it;
- the bank account, reference details and date for payment;
- that the electronic submission was accepted rather than merely prepared.
Revoke or replace representation correctly
You may revoke the power of attorney, and the representative may withdraw from it. Under Section 9 of the Tax Code, revocation or withdrawal becomes effective toward the tax administrator when it is delivered to the administrator or entered into the official record.
When changing advisors:
- Review the exact scope of the existing authorization.
- Send the revocation to the relevant tax administrator and retain proof of delivery.
- Remove or update the former advisor’s portal relationship.
- Deliver the new power of attorney.
- Confirm that the new advisor can select your taxpayer profile and access the necessary agenda.
- Transfer filed returns, receipts, correspondence and open-deadline information.
Do not rely only on notifying the old advisor. Until the revocation reaches the tax administrator, it is not effective toward that authority. If a deadline is close, coordinate the handover so that neither advisor assumes the other will file.
FAQ
Does a Slovak tax power of attorney need a notarized signature?
No. Financial Administration guidance states that an officially certified signature is not required on the power of attorney used for tax administration. Separate electronic-service documents may have their own signing requirements, so check which document the office or portal is requesting.
Can two advisors represent me at the same time?
They may represent you in different, clearly separated matters. Their powers cannot overlap in the same matter.
How can I verify that someone is a Slovak tax advisor?
Search the Slovak Chamber of Tax Advisors register, which lists registered individual and corporate tax advisors. LovinSK also explains practical selection questions in its guide to finding an accountant in Slovakia.
Am I still responsible if my advisor misses a deadline?
Representation does not remove the taxpayer’s legal obligations. Your service contract may address liability between you and the advisor, but you should still monitor deadlines and obtain proof that submissions and payments were completed.
