VAT payers who were registered on November 15 must report to the Finance Department their bank accounts by November 30. “Since the Financial Department has bank accounts that have been notified by tax entities or payment service providers, each VAT payer has received a pre-filled notification form in his mailbox within the personal Internet area on the Financial Department portalFS spokeswoman, Martina Rybanská. The form is available after logging in to the financial management portal in the personal Internet area in the catalog of forms in the Department of Taxes – VAT – Notification of accounts used for business. The bank accounts notification is given on another account that the financial report of the form will not be accepted.
An amendment to the VAT Law made the obligation to inform the Financial Department of the local and foreign bank account numbers used by business VAT payers. According to Rybanská, it will bring many benefits to customers, especially in the form of reducing the risk of potential liability for unpaid VAT. By posting the reported bank accounts on the Financial Management Portal, customers will be able to check whether they are paying for goods or services to an account that the supplier has reported as a business user account. The financial report will publish the list as of January 1, next, and it will be updated daily.
The requirements for the list are regulated by tax law, i.e. the name and surname of the natural person, the address of his permanent residence or place of business, if different from the address of permanent residence, the name of the legal entity, registered office, the tax identification number of the payer and the account number held with the payment service provider or Foreign Banking Service Provider.
Due to the protection of personal data, the data in the new information lists will be published only after the full value of the VAT identification number (IČ) is entered into the filter. This means that only the selected information list data will be displayed, corresponding to the value of the entered VAT ID. Viewing the entire list will be possible only with exports from online lists of information, which will be created daily and published on the financial management portal. In addition to the pre-filled form, the financial report has also prepared material for its clients that includes the most frequently asked questions about the notification obligation of value-added taxpayers. In case of doubt, they can also contact the Financial Department call center.
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