A notice, a request for an explanation, a notification of an audit or a penalty decision. We help you understand what the tax administrator is asking for, whether the figures in the letter are right and how to respond clearly and on time. The service is designed for a specific letter, not for ongoing representation or open-ended tax work.
In everyday speech, the word notice covers several different documents. They carry different weight and call for different responses.
| Document | What it means | How to respond |
|---|---|---|
| Request for an explanation or for documents | The tax administrator is checking whether you should have filed a return or whether the return you filed is correct. This is not yet an audit. | Respond within the deadline, factually and with evidence. At this stage an amended return still carries the lowest penalty. |
| Notice to file a tax return | The office has information about income or supplies with no matching return. Applies to income tax and VAT. | File the return within the deadline stated in the notice. |
| Notification of a tax audit | A formal audit of a specific tax for a specific period is starting. | Within 15 days of the notification you can still file an amended return with a lower penalty. |
| Decision assessing tax or a penalty | The office has assessed tax, a penalty or interest. | Where tax is assessed after an audit, the penalty drops to two thirds if you pay within 15 days. Otherwise consider an appeal within the deadline or a request to waive the penalty. |
| Suspicious message in the office’s name | An email, text or call asking for payment to an unknown account or for login details. | Do not respond. Verify directly with the office using the number on the tax authority’s website. |
How genuine documents arrive. Into your electronic mailbox on slovensko.sk, by registered post or into the personal online zone on the tax authority’s portal. A document in the electronic mailbox is generally deemed delivered 15 days after it is stored, even if you never open it. The response deadline can start running without you knowing about the letter.
The penalty on missing tax is calculated for each day, and its rate depends on the stage at which you correct the error. It is tied to the ECB main refinancing rate, and at today’s level the statutory minimums apply.
| When you correct the error | Penalty under the Tax Procedure Code |
|---|---|
| Amended return filed on your own, before an audit starts | 1× the ECB rate per year, at least 3% |
| Amended return within 15 days of an audit notification | 2× the ECB rate per year, at least 7% |
| The difference is found and assessed by an audit | 3× the ECB rate per year, at least 10% |
The penalty for not filing a return on time is €100 to €30,000 for breaches from 2026 onwards. Silence is the worst response: if a taxpayer does not cooperate, the tax administrator can estimate the tax from the information it holds. A more detailed analysis with a worked example is in the article The tax office and your crypto: notices, audits and amended returns.
A written explanation and the recommended course of action.
A response to the tax administrator or a corrective or amended return.
A tax audit, an appeal, a request to waive a penalty or longer communication.
If the review leads to further work, we deduct the €79 from its price. If transactions need to be processed first, for example from several exchanges or brokers, that work follows the transaction processing price list. We always quote the exact price in advance.
Cases are anonymised.
Yes. Disagreement also has to be stated in writing and within the deadline. If the office receives no response, it can proceed without your explanation and, as a last resort, estimate the tax.
An extension has to be requested before the deadline expires, with a reason. If it has already passed, write to us as soon as possible, there are still ways forward.
Yes. The tax advisor can represent you under a power of attorney, and the tax administrator then communicates with him.
Yes. Until a tax audit has started, the lowest penalty rate applies to an amended return.
Yes. Notices on income tax from employment, self-employment, rentals or dividends, and on VAT for freelancers and companies.
No. The review is a one-off service for a specific letter. A full tax audit or an appeal is handled as representation, priced by agreement.
A scan or photo of the letter and the delivery date are enough. We will tell you what it means and what a response will cost before any work starts.
We reply within 24 hours. Payment in EUR, USDC or BTC.