Tax advisor: Cross-border services provision
The cross-border freedom of services is performed under a professional authorization granted in the state where the provider is established. In the Slovak Republic, such services may be provided temporarily and occasionally and only by a provider form a member state of the EU or the EEC.
Notification with the List
The tax advisor may be established in the Slovak Republic if he is an individual form a member state of the European Union or the European Economic Area (hereinafter the “Member State”) registered with the list of tax advisors (hereinafter the “List”). The List is kept by the Slovak Chamber of Tax Advisors (hereinafter the “SCTA”) and is available on its website here.
The notification is a different process in comparison to the registration with the List. The registration is required for the permanent provision of tax advisory services in the Slovak Republic. It is necessary to meet various conditions for the registration with the List, e.g. proper education and training. These conditions are not required for a temporary provision of tax advisory services.
Conditions for provision of tax advisory services in the Slovak Republic
An individual may provide services as of the day of notification to the List. The SCTA shall enter such notification with the List without undue delay if the notifying person:
- is a resident of the Member State;
- desires to provide tax advisory services in the Slovak Republic temporarily and occasionally;
- submits a written declaration on a professional liability insurance against risks form provision of tax advisory services or other similar legal document to the SCTA before the first provision of tax advisory services; such declaration must be provided to the SCTA annually, if he desires to provide services during a calendar year.
In addition to the declaration mentioned above, before the first provision of tax advisory service, the notifying person from the Member State must submit to the SCTA also:
- a copy of identification card;
- a certified copy of a professional qualification;
- a document evidencing provision of tax advisory services in the Member State for at least one year during ten years’ period, if provision of tax advisory services is not a regulated profession in this Member State;
- a copy of an authorization for tax advisory services issued by the relevant authority in the Member State; and
- a document evidencing that he is not prevented or limited in provision of tax advisory services.
The tax advisor from the Member State must notify in writing and prove also any change of the issues mentioned above within eight (8) days.
Obligations of tax advisor from the Member State
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.
The tax advisor from the Member State is obligated to inform a client, to whom he provides tax advisory services. on the following issues:
- a list or register where he is registered, the registration number or another identification if he is registered with the commercial or any similar register,
- a title and registered seat of a professional association or another authority, which issues the authorization, if tax advisory services are subject to such authorization in the Member State,
- a professional title in the Member State or, if such title is not recognized in the Member State, the professional qualification and the Member State where such qualification was obtained.
If the SCTA did not enter the notification 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 fine up to EUR 6.600 to the individual or EUR 33.000 to the legal entity.
For more information about cross-border services provision od Tax advisor in Slovakia please see this page.