In Slovakia, “tax advisor” is a regulated professional title, not simply another name for an accountant or tax preparer. Before sharing records or signing an engagement, verify the advisor’s status and obtain a written description of exactly what they will do.
1. Check the professional register
Start with the Slovak Chamber of Tax Advisors (SKDP) adviser register. It lists individual tax advisors, tax-advisory legal entities and certain other recognized categories, including temporary advisors. Entries can show details such as the advisor’s name, location and certificate number.
Match the register entry against the person or firm named in the offer. If a company will provide the service, ask which registered tax advisor is professionally responsible for your work. Do not treat an employee described only as an assistant, accountant or consultant as automatically holding the same status as a registered tax advisor.
The SKDP register also warns that its registered advisors are authorized to provide tax-advisory services specifically in the field of Slovak tax legislation. Registration therefore confirms professional status, but it does not by itself prove expertise in another country’s tax law.
Cross-check the business identity
Verify the contracting party’s legal name and identification number (IČO) in the official Slovak Commercial Register or, where applicable, the Slovak Trade Register. Compare the registered identity with the offer, invoice details, website and bank-account holder.
These business registers help confirm who you are contracting with. They do not replace the SKDP professional check.
2. Confirm expertise relevant to your case
A valid certificate is the first test, not the last. Tax work can involve personal income tax, corporate tax, VAT, payroll, permanent establishments, withholding tax, tax audits or cross-border income. Ask for a written explanation of the advisor’s experience with your specific situation.
- For employment income, ask whether the advisor regularly works with foreign employees, tax residency and double-taxation treaties.
- For a company, identify the relevant taxes, accounting framework, transactions and reporting periods.
- For cross-border matters, ask which jurisdictions the advisor can cover directly and where independent foreign advice will be required.
- For an audit or dispute, confirm whether the quoted person will handle communication with the tax authority and attend proceedings when necessary.
Foreign employees may first find it useful to review our guide to the Slovak tax return for foreign employees. For more complex residence questions, see our overview of tax residency and double taxation in Slovakia.
Request concrete, non-confidential examples of comparable work, but do not expect an advisor to disclose another client’s identity or records. Slovak law imposes confidentiality obligations on tax advisors.
3. Agree on language and communication
Do not assume that an English-language website means every document and meeting will be handled in English. Confirm:
- who will be your day-to-day contact;
- which languages that person can use for technical tax discussions;
- whether written advice and engagement documents will be available in English;
- how Slovak correspondence from the authorities will be translated or summarized;
- which channel will be used for urgent notices and approaching deadlines;
- who covers the cost of certified or specialist translation if one is needed.
Ask the advisor to explain how they will request documents and protect sensitive tax, identity and payroll information. Avoid sending complete records until you have confirmed the recipient and engagement terms.
4. Request fee, insurance and liability terms
Obtain a written quote before work begins. There is no single fee structure suitable for every case, so compare the assumptions behind each price rather than only the total.
| Item | What to clarify |
|---|---|
| Scope | Advice, calculations, return preparation, filing, meetings and representation included in the price |
| Pricing | Fixed fee, hourly rate, recurring retainer or a combination |
| Extra work | Rates for corrections, authority questions, audits, appeals, translations and urgent work |
| Taxes and expenses | Whether VAT and external costs are included |
| Payment | Deposit, invoice schedule, payment deadline and cancellation terms |
| Deliverables | What written output you receive and by what date |
Tax advisors must maintain professional liability insurance while practising. The SKDP’s Ethical and Professional Code states that an advisor must demonstrate currently valid professional liability insurance to a client upon request without undue delay.
Ask for confirmation of current cover and read the engagement’s liability provisions. Check any liability cap, exclusions, claim-notification procedure and division of responsibility. In particular, establish who is responsible for supplying complete records, approving figures and meeting agreed internal deadlines. Insurance does not transfer your own filing and payment obligations automatically to the advisor.
5. Verify the representation procedure
Preparing advice is different from formally acting for you before the Financial Administration. If representation is included, ask for the proposed power of attorney and check its scope before signing.
The Financial Administration explains that a power of attorney may be granted in writing or orally into the tax administrator’s record. It must identify the principal, the representative and the scope of authority, including any time limit where applicable.
Make the document specific enough to reflect your intention. For example, determine whether the advisor may:
- submit returns and other documents;
- receive official correspondence;
- communicate during a tax audit;
- file remedies or appeals;
- appoint a substitute representative;
- act for all taxes or only named matters and periods.
The authority notes that a taxpayer may have different representatives for different matters, but their powers should not overlap in the same matter. Electronic filing arrangements also matter: the Financial Administration’s electronic communication guidance identifies tax advisors acting for clients among those required to communicate electronically in the relevant circumstances.
Ask who will monitor the Financial Administration portal, who receives notifications and how quickly they will be forwarded to you. If you need to retain access to official messages yourself, state that requirement before granting authority. Our guide to Slovakia’s electronic government mailbox explains the separate government-mailbox system used for official electronic delivery.
6. Compare written offers
Use the same short case summary for every advisor so that the quotations are comparable. Include your residence status, income or business type, countries involved, relevant tax periods, approaching deadlines and whether bookkeeping or representation is required.
| Verification point | Evidence to request |
|---|---|
| Professional status | Matching SKDP register entry and certificate number |
| Contracting identity | Legal name, IČO and official register match |
| Relevant expertise | Written description of experience with comparable issues |
| Language | Named contact and agreed language for advice and documents |
| Insurance | Confirmation of currently valid professional liability cover |
| Scope and fees | Written deliverables, exclusions, rates and extra-cost rules |
| Representation | Draft power of attorney and electronic filing procedure |
| Exit terms | Termination, file return, outstanding work and final invoice process |
A strong offer should make responsibility and exclusions easy to understand. Treat vague scope, reluctance to identify the responsible advisor, refusal to show insurance, unexplained cash-payment requests, or pressure to sign broad authority immediately as reasons to pause.
If your needs are mainly bookkeeping rather than regulated tax advice, our guide to finding a reliable accountant in Slovakia explains the distinction and additional checks.
Frequently asked questions
Is checking the Commercial or Trade Register enough?
No. Those registers can confirm the identity of a business, but professional tax-advisor status should be checked separately in the SKDP register.
Can I ask a tax advisor to prove that they are insured?
Yes. The SKDP professional code states that a tax advisor must demonstrate currently valid professional liability insurance to a client upon request without undue delay.
Does hiring a tax advisor make them responsible for every deadline?
Not automatically. Responsibility depends on the agreed scope and any valid power of attorney. The engagement should state who supplies information, approves filings, monitors messages and makes tax payments.
Should I sign a general power of attorney?
Only if its breadth is necessary and you understand its effect. Ask the advisor to explain the taxes, periods, actions, delivery rights and substitution powers covered before you sign.
