This measure applies to taxpayers registered under § 4 (standard VAT registration), who will be obliged from 15.11.2021 to notify the Financial Directorate of the Slovak Republic of the numbers of bank accounts they use to carry out their economic activity (for business within the meaning of the VAT Act). The Financial Directorate of the Slovak Republic will publish and update the list of these bank accounts on its website.
Source: emineopartners.sk