# Taxpayer personal accounts

> Personal taxpayer account numbers assigned by the Slovak Tax Authority for tax payments, including IBAN and the entity address details.

A personal taxpayer account is the number the Tax Authority assigns to an entity for settling its tax obligations. It is not an ordinary business account – it is an identifier on the tax administrator side.

## What the register contains
- IBAN of the personal taxpayer account
- Bank code of the holding bank
- Entity name and address details as held by the Tax Authority

## Fields we return

| Field | Meaning |
| --- | --- |
| `name` | Entity name per Tax Authority records. |
| `iban` | IBAN of the personal taxpayer account. |
| `bank_code` | Bank code. |
| `street` | Street and number per the record. |
| `city` | Municipality per the record. |
| `postal_code` | Postcode per the record. |
| `country` | Country per the record. |

## How to request the data

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

{
  "fs": {
    "dph_oud": [
      {
        "name": "...",
        "iban": "SK89 8180 0000 0070 0000 8100",
        "bank_code": "8180",
        "city": "Bratislava"
      }
    ]
  }
}
```

## How often we update

Daily, together with the other Tax Authority bulk exports.

## What it is used for

The address details here are useful as a second source alongside the Register of Legal Entities – a divergence between the registered seat and the tax administrator record is worth verifying.

For automated entity matching the personal account IBAN is an additional identifier that cannot be confused with an ordinary business account.

## Frequently asked questions

### Can I pay a supplier invoice to this account?

No. A personal taxpayer account is for settling tax obligations with the Tax Authority, not for paying invoices. Notified VAT payer bank accounts serve that purpose.

### Why are address details included?

Because the source contains them and they are useful as independent confirmation of the registered seat. We do not invent them – we return what is in the published file.