# Tax reliability index

> Find out how the Slovak Tax Authority rates a company tax reliability. The reliable, less reliable and unreliable grades are available by company ID through a REST API.

The tax reliability index is a public rating the Slovak Tax Authority assigns to taxpayers based on how they meet their obligations. It is not a credit score and says nothing about solvency – it describes the relationship between the company and the tax administrator.

## What the register contains
- The index grade as published by the Tax Authority
- A derived flag for whether the entity is not rated less reliable

## Fields we return

| Field | Meaning |
| --- | --- |
| `index` | Index grade: reliable, less reliable or unreliable. |
| `is_reliable` | Derived boolean; null when the entity is not rated. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=tax_reliability

{
  "tax_reliability": {
    "index": "spoľahlivý",
    "is_reliable": true
  }
}
```

## How often we update

Weekly. The Tax Authority reassesses the index continuously and publishes the list as a whole, so we import it once a week.

## What it is used for

Before signing a substantial contract, an unreliable grade is a signal worth a question. On its own it does not disqualify a counterparty, but combined with insurer debts it changes the picture.

In public procurement and supplier audits the index is one of the criteria, so reading it automatically saves a manual check on the Tax Authority website.

## Frequently asked questions

### What does a missing index mean?

That the entity is not on the published list. We then return is_reliable as null rather than false – not knowing and being unreliable are two different things.

### Is the index the same as creditworthiness?

No. The index rates compliance with tax obligations towards the tax administrator. It says nothing about whether the company will pay you – debtor lists and financial statements cover that.