Slovakia

In principle, the Slovak definition is very close to the Directive. However, additionally, the intermediary is any person who knows based on their knowledge or could know that they directly or through the third person have provided aid, assistance or advice with respect to certain actions regarding the reportable cross-border arrangement except the person who proves that do not know or could not know that the report is applicable.

An intermediary is a person or special entity which:1. Meets at least one of the following conditions: a) be resident for tax purposes in a Member State; b) have a permanent establishment in a Member State through which the services with respect to the arrangement are provided; c) be incorporated in, or governed by the laws of, a Member State; d) be registered with a professional association related to legal, taxation or consultancy services in a Member State.2. Designs, markets, organizes or makes available for implementation or manages the implementation of a reportable cross-border arrangement;3. Knows or could be reasonably expected to know that provides, directly or by means of other persons, aid, assistance or advice with respect to designing, marketing, organizing, making available for implementation or managing the implementation of a reportable cross-border arrangement, except a person or special entity which proves that does not know or could have not known that was involved in the reportable cross-border arrangement.There is no differentiation between the corporate entity/advisor in terms of an intermediary.

Yes.

These actions are not defined.

There are no deviations from the Directive.

There are no deviations from the Directive.

The relevant taxpayer is obliged to report in cases if:1. The relevant taxpayer is resident for the tax purposes in Slovakia;2. The relevant taxpayer has a permanent establishment in Slovakia which one reach benefits from the notified measure;3. The relevant taxpayer has income from sources in Slovakia and is not a tax resident in Slovakia and has not a permanent establishment in Slovakia;4. Provide activities in Slovakia and is not a tax resident in Slovakia, has no permanent establishment in Slovakia, and has no income from sources in Slovakia nor other member states.

There are no other persons beside intermediaries (promoters and advisors) and users obliged to report.

There are no deviations from the Directive.

The intermediary is not required to submit information on the notified measure to the relevant authority in the Slovak republic if intermediary submits electronically a statement to Slovak tax authority confirming that the same information on the notified measure has already been submitted by the intermediary to the competent authority in another Member State.

There are no deviations from the Directive.

The relevant taxpayer is not required to submit information on the notified measure to the relevant authority in the Slovak republic if the relevant taxpayer submits electronically a statement confirming that the same information on the notified measure has already been submitted by the relevant taxpayer to the competent authority in another Member State.

Where is more than one relevant taxpayer, the relevant taxpayer that is to file information to the competent authority in the Slovak Republic in accordance with being the one that features first in the list below:1. The relevant taxpayer that agreed to the reportable cross-border arrangement with the intermediary;2. The relevant taxpayer that manages the implementation of the arrangement, if there is no other relevant taxpayer who agreed with intermediary on notified measure.Where more than one relevant taxpayer is required to submit information on the same notification such relevant taxpayers may agree on a joint representative who shall submit by electronically a joint declaration confirming that the same information on the notified measure has already been submitted by another relevant taxpayer.

Intermediaries or relevant taxpayer is not required to submit information on the notified measure to the relevant authority in the Slovak republic if the intermediary / relevant taxpayer submits electronically a statement confirming that the same information on the notified measure has already been submitted by other intermediaries / relevant taxpayer to the competent authority in another Member State.If several intermediaries or taxpayers are involved in one arrangement they may agree on a joint representative to submit a joint statement with information electronically. In the joint declaration, the representative shall indicate the identification data of all relevant taxpayers/intermediaries for whom the joint declaration has been submitted.Form of the joint declaration is available on the web page of the Tax Authority in an electronic format.

National tax arrangements are not subject to report.

There are no deviations from the Directive.

There are no deviations from the Directive.

There are no deviations from the Directive.

If the main purpose or one of the main purposes of the proposed measure was to obtain a tax advantage for the relevant taxpayer.

There is no explicit definition in the local legislation however the Guidance of the Financial Directorate refers to the definition in Commission Recommendation of 6 December 2012 on aggressive tax planning (2012/772/EU).

There are no deviations from the Directive.

No.

Slovak legislation covers all associated persons as defined in the Directive. There is a deviation from the definition of association based on family relationships where the Slovak legislation considers also the relationships between individual her or his spouse and his or her lineal ascendants or descendants as relationships between associated persons while the Directive does not explicitly mentions this kind of relationship under associated.

There is no specific guidance.

There is no specific guidance.

Guidance of the Financial directorate in the form of FAQ provides only for an example e.g. signing of a contract. However, no exhaustive list is provided.

There are no deviations from the Directive.

The DAC 6 report is filed in the XML format report (prepared based on a tool available on the web page of the Financial Directorate) and such XML report is attached to a prescribed DAC 6 form. Both are filed electronically and a reference number is assigned after filing the report.

In principle, the intermediary, as well as the relevant taxpayer, are obliged to provide the entire report, except for professional secrecy cases.

There are no deviations from the Directive and the option to extend the original deadlines by 6 months has been implemented.

The format of the 17 digits specific code of the arrangement is e.g. SKA20200708123456. A specific number is assigned to each arrangement by the tax authoritiesafter filing the report.

01.03.2021

01.02.2021

The arrangements have to be reported within 30 days from the event triggering the reporting.

Penalties are imposed in cases, if:1. The report or notification on exemption was not filed;2. The report or notification on exemption was filed late;3. the report was filed incomplete.

Discretionary up to EUR 30,000. May be imposed also repeatedly.

No distinction is made between intermediaries and relevant taxpayers.

There are no penalties for redundant reports.

The penalties do not differ based on the DAC 6 local law; however, the nature of the breach maybe reflected since the penalties are discretionary.

No.

No other disclosure regimes exist.

There are no other deviations from the Directive.

'Finančné riaditeľstvo SR - Oddelenie automatickej výmeny informácií (Financial directorate of SR - department of automatic exchange of information).

There are no other obligations.

The primary reporting obligation lies within the intermediary unless such intermediary (e.g. lawyers, tax consultants, auditors) is exempt from the obligation due to the professional secrecy. The exemption is guaranteed by the DAC 6 local law.

Yes.

There is a reference to duty of confidentiality.

The Slovak DAC 6 legislation only refers to professional secrecy.

e.g. lawyers, tax consultants and auditors.

The intermediary who has to keep professional secrecy (e.g. lawyers, tax consultants, auditors) is automatically exempt based on the DAC 6 local legislation from the obligation to report the information. There is no option in this respect.

The intermediary who is exempt from the obligation to report based on professional secrecy has the obligation to provide relevant taxpayers with the information for timely and correct reporting i.e. in fact provide the information that has to be reported to the taxpayer. The method of notification is not specified, however, proof of this notification by the intermediary to the taxpayer shall be presented in case of a tax inspection of the DAC 6 obligations.

The professional secrecy of a tax advisor may be waived based on a written declaration of the taxpayer. Professional secrecy of a lawyer may be waived based on the written consent of the taxpayer; however, the lawyer can reject the consent if he considers that the waiver would be against the interest of the taxpayer. Professional secrecy of a statutory auditor may be waived based on a decision of the taxpayer without any specific conditions or form of the waiver prescribed.