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Tax adviser

Tax advisory is a regulated profession under special laws in the Slovak Republic.

As to the regulated professions, the points of single contacts act as an intermediary towards the relevant authority, which has a power to grant an authorization to pursue regulated profession. After receipt of an application, the relevant authority communicates with the applicant directly and decides on granting of authorization within the deadlines set by the relevant legislation.

Conditions for granting of an authorization to provide tax advisory services

A tax advisor is an individual registered with the list of tax advisors (hereinafter the “List”) kept by the Slovak Chamber of Tax Advisors (hereinafter the “SCTA”). The List is available free of charge on-line on the website of the SCTA (here).

The SCTA shall register an individual who is the Slovak resident, if

  1. has full legal capacity;
  2. has clean criminal records;
  3. has a Slovak university diploma of a second grade (usually 5 years) in economics or law or has officially recognized a foreign university diploma of the same grade and specialization and has been practicing law or economy for at least five years or was a tax advisor trainee for at least three years;
  4. has passed a professional exam;
  5. has taken an oath to the President of the SCTA.

A person acquires unlimited legal capacity when he is full age at law. (The limit for full age at law is 18 years. Before that, an individual may become full age at law by a prior marriage.)

To pursue tax advisory services in the Slovak Republic, the relevant education and other conditions, such as professional training, must be acquired.

An individual who is resident of a member state of the European Union or a state of the European Economic Area (hereinafter the “Member State”) may be registered with the List and may have been granted an authorization to pursue tax advisory services in the Slovak Republic by the SCTA, if he is to pursue tax advisory services in the Slovak Republic on the permanent basis and he:

  1. has officially recognized a professional qualification and requests the SCTA for such recognition,
  2. evidenced an authorization to pursue tax advisory services in the Member State.

Tax advisory services may be provided by a legal entity, as well. The legal entity must be registered with the Commercial Register kept by the courts of the Slovak Republic and with the List kept by the STCA. The legal entity must have clear criminal records and tax advisory services must be included in the subject matter of its business. The SCTA shall register the legal entity only if its shareholders having at least 50 % votes or shares on the registered capital are tax advisors registered with the List.

Recognition of professional qualifications

The SCTA shall recognize professional qualification of an applicant based on the university diploma and fulfilment of other conditions required for performance of tax advisory services in the Slovak Republic. For this purpose, an applicant shall submit to the SCTA a written application, which contains name and surname, permanent or similar residence, designation of profession to be recognized, i.e. tax advisor and applicant´s signature. The annexes to the application are:

  1. copy of an identification card,
  2. certified copies of university diploma and diploma of a former level of education or an official recognition of the diploma required for performance of tax advisory services in the Slovak Republic, if it had been already issued;
  3. certificate proving the nature and length of professional training issued by the relevant authority in the Member State (e.g. an authorization, license or other document authorizing to pursue tax advisory services in the Member State),
  4. payment confirmation for an administrative fee, actually in the amount of 99,50 Euros.

In the proceedings on recognition of the education and qualification, the SCTA may impose a compensation measure, i.e. an aptitude test. The aptitude test is carried out by the examiners board, the same which carries out professional exams of national applicants.
The applicant from the Member State applies for the aptitude test in a written form. The annexes to the applications are:

  1. written application;
  2. document evidencing an insurance for professional risks of tax advisor applicable in the Slovak Republic;
  3. confirmation of payment of fee for aptitude test paid to the SCTA.

The annexes have to be officially translated into the official language of the Slovak Republic (i.e. Slovak). The aptitude test includes a written and oral examination and test on practice experience. The content is focused on professional skills necessary for the provision of tax services, such as knowledge of administrative law, tax law, civil and commercial law, financing, economics and accountancy, including application of the relevant law in practice.

The SCTA has to enable an applicant to do the aptitude test within 6 months as of the validity of the decision on the aptitude test. An application for the aptitude test may be filled directly with the SCTA, by post at the address of the seat of the SCTA (here) or via Central Portal of Public Services (www.slovensko.sk). It can also be submitted to a single point contact, either physically or on-line (link is here). If the application is submitted via a single point contact, the period for the aptitude test shall commence as of the delivery of such application to the SCTA.

The examination proceedings and composition of the examiners board is governed by the Examination Code of the SCTA, which issued in cooperation with the Ministry of Finance of the Slovak Republic.

After passing the aptitude test, the SCTA shall issue a certificate on completion of the aptitude test without undue delay.

The procedure for granting of an authorization to pursue tax advisory services

An individual with the certificate on completion of the aptitude test, if he is an applicant form the Member State, or of the professional exam, if he is a residential applicant, may request the SCTA for registration with the List within 6 months as of the date of the certificate. The SCTA shall confirm the delivery of such request without undue delay.

Individuals or legal entities are authorized to provide tax advisory services as of the day of registration with the List. The SCTA shall issue to the tax advisor a license for pursuing tax advisory services and a profession ID card on the day of registration with the List.

The tax advisor is obligated to adhere to the laws of the Slovak Republic and any internal measures issued by the SCTA while he is providing tax advisory services in the Slovak Republic.

Fees for an authorization to pursue tax advisory services

Exam/test fee (also for every re-take) ............................................................ EUR 330
Issuance of authorization ............................................................................. EUR 660
Annual membership fee ................................................................................ EUR 353

Additional information on tax advisory services

A tax advisor provides tax advisory services to individuals and legal entities (clients) in respect of taxes, duties and fees, tax proceedings before local financial authorities and municipalities, determination of tax base and tax duties, tax planning, including opinions and memoranda for application of tax laws.

A tax advisor may provide tax advisory services individually or jointly with other tax advisors. If tax consultancy services are provided jointly, the legal relations must be governed by a written contract between the advisors. Unless otherwise agreed, the advisors are liable to the client jointly and severally. A tax advisor, who is an individual, may employ an employee for provision of tax advisory services only if the tax advisor is neither employed nor in a similar employment relationship, or other money-paid activity, other than lecturing, academic and publishing activities.

A tax advisor - natural person is especially obligated to:

  1. notify the SCTA of his/her permanent residence and any changes;
  2. indicate, in all written documents, his/her first name and surname, permanent residence and the reference number of the authorization to provide tax advisory services;
  3. pay the membership fees;
  4. notify in writing any commencement and termination of employment relationship with a tax advisor or a trainee within 30 days;
  5. to attend obligatory courses of tax advisors.

A tax advisor – legal person is especially obliged to:

  1. notify the SCTA of its registered office and any changes, 
  2. indicate, in all written documents, the business name, registered office and the reference number of the certificate of authorization to provide tax advisory services;
  3. pay the membership fees;
  4. notify in writing any commencement and termination of employment relationship with a tax advisor or a trainee within 30 days.

Before the commencement of tax advisory services, a tax advisor must have a third-party liability insurance for any damages that may occur in connection with provision of this profession. This obligation shall be deemed to be fulfilled if the tax advisor evidenced that he has an insurance in the Member State. The STCA may, however, to request to provide additional insurance against risks, which it deems not appropriately covered by the original insurance. If the tax advisor is an individual, the insurance is not required if the tax advisory services are performed by the legal entity registered with the List, which is insured for such activities.

A tax advisor trainee is an individual registered with the list of trainees kept by the SCTA. Within 2 months, the SCTA shall register the applicant, if he has full legal capacity, clear criminal records, university diploma of second grade in economics or law in the Slovak Republic, or of the same grade and specialization at the foreign university. An exemption for required education may be granted by the SCTA to the applicant, if he has a university diploma other than in laws or economics, has 5 years of economic experience and a confirmation on employment contract to be concluded with a tax advisor. The STCA shall issue a confirmation on registration of the applicant with the list of trainees.

Solving disputes

If the SCTA did not register an applicant with the List, such decision may be reviewed and cancelled by the Slovak courts in the administrative court proceedings.

Any client or other tax advisor may complain about performance of tax advisory services to the SCTA, especially to its supervisory board or the disciplinary board. The proceedings are governed by the Disciplinary Code of the SCTA. Final decision of the SCTA may be reviewed and cancelled by the Slovak courts in the administrative court proceedings.

Any complains towards by the SCTA may be addressed to the Board of Directors of the SCTA, which is the supreme body of the SCTA between the General Meetings of the STCA, or to the General Meeting itself.
If an individual or legal entity provides tax advisory services in the Slovak Republic without the proper authorization, a tax authority may impose a penalty up to EUR 6.600 to the individual or EUR 33.000 to the legal entity.

Application forms: 

or applicant can send the application form directly to the competent organ.

 

Links

Related legislation:

  • Act No. 78/1992 Coll. on Tax Advisors and the Slovak Chamber of Tax Advisors, as amended
  • Act No. 40/1964 Coll., the Civil Code, as amended
  • Act No. 513/1991 Coll., the Commercial Code, as amended

Competent organ:

Slovenská komora daňových poradcov (Slovak Chamber of Tax Advisors)
Námestie SNP 7, P.O. Box 54
974 01 Banská Bystrica 
Phone No.: 048/ 412 43 93
Phone No./fax: 048/412 58 99
E-mail: komorag@mail.t-com.sk, bystrica.skdp@skdp.sk, tajomnik.skdp@skdp.sk