# Tax Authority registers

> Eleven lists the Slovak Tax Authority publishes alongside the VAT payer register – excess deductions, the special scheme, R&D and investment deductions, notified bank accounts and more – available by company ID through a REST API.

The Slovak Tax Authority does not publish one list but a whole set of separate registers. Each has its own file, its own structure and its own publication rhythm. We merge them under one company ID and return them in a single block of the response.

## Why this is eleven lists and not one

The VAT payer register is only one of the datasets the Tax Authority publishes. Alongside it come lists of excess VAT deductions, the section 68d special scheme, VAT deregistration reasons, corporate income tax, income tax registration, taxpayer personal accounts, R&D and investment deductions, income exemptions and the register of regulated persons. Each is a separate file and none of them contains what the others do.

Downloading them yourself means eleven files in assorted formats, joined by company ID in some cases and by tax ID in others, with missing headers and byte-order marks to work around. We do that once and hand you a single object.

## What these lists actually tell you

Most of them are descriptive rather than a risk signal – they describe how a company handles its tax affairs. Excess deductions and R&D deductions suggest investment activity. VAT deregistration reasons, by contrast, are worth seeing before you sign anything.

Notified bank accounts are the most immediately useful of the group: paying a VAT payer on an account they have not notified to the Tax Authority makes the customer jointly liable for unpaid tax. Checking the account before you pay is concrete, quantifiable protection.

## Registers in this group
- Tax Authority – VAT payer bank accounts: Bank accounts a VAT payer has notified to the Slovak Tax Authority. Paying to an unnotified account creates joint liability for the tax. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/vat-payer-bank-accounts.md)
- Tax Authority – Excess VAT deductions: Entities granted an excess VAT deduction, including the tax period concerned. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/excess-vat-deductions.md)
- Tax Authority – Special VAT scheme: VAT payers applying the cash-accounting special scheme under section 68d of the Slovak VAT Act. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/special-vat-scheme.md)
- Tax Authority – VAT deregistration reasons: The reason a VAT registration was cancelled, with the date of cancellation. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/vat-deregistration-reasons.md)
- Tax Authority – Corporate income tax: Published corporate income tax data per tax period. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/corporate-income-tax.md)
- Tax Authority – Income tax registration: Record of the entity registration for income tax, including the registration date. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/income-tax-registration.md)
- Tax Authority – Taxpayer personal accounts: Personal taxpayer account numbers assigned by the Tax Authority for tax payments. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/taxpayer-personal-accounts.md)
- Tax Authority – R&D tax deduction: Entities claiming the research and development expense deduction under section 30c of the Income Tax Act. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/rnd-tax-deduction.md)
- Tax Authority – Investment tax deduction: Entities claiming the investment expense deduction under section 30e of the Income Tax Act. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/investment-tax-deduction.md)
- Tax Authority – Income tax exemption: Entities with income exempted under section 13 of the Income Tax Act. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/income-tax-exemption.md)
- Tax Authority – Regulated persons register: Persons subject to the special levy in regulated industries, maintained by the Tax Authority. (https://api.firmapi.sk/en/what-data-we-provide/tax-authority-registers/regulated-persons-register.md)