In brief

We return the statements a company has filed in the Register of Financial Statements: the period, the kind, and when each was filed and prepared.
The figures in the statements are not included. The answer says whether a company files, and how late.
A new filing by a watched company arrives as an event; so does a company that used to file and has not filed for the next period.

Publisher: Register of Financial Statements (Ministry of Finance of the Slovak Republic)
Coverage: Slovak accounting units; about 440,000 statements for one accounting period
Refresh: daily at 5:00 UTC, from the register's changes
Endpoint: /organizations/{cin}/financials
Source licence: CC0

What it answers

Which periods a company has filed, and when.
The kind of statement as the register states it (for example an ordinary one, „Riadna“).
How long after the period ends a company files — the dates show it directly.

A company's filed statements

curl https://api.apino.sk/api/v1/organizations/31333532/financials \
  -H "Authorization: Bearer $APINO_KEY"

{
  "cin": "31333532",
  "country_code": "SK",
  "count": 12,
  "statements": [
    {
      "type": "Riadna",
      "period_from": "2025-01",
      "period_to": "2025-12",
      "filed_on": "2026-06-30",
      "prepared_on": "2026-03-20"
    }
  ]
}

A missing statement

The financial_statement_missing event says only that a statement has not arrived. It does not say a company broke the law: a company may extend its filing deadline by notifying the tax office, and that notification is not public. So we wait nine months from the end of the period and report only companies that filed before.

Sources

Other data

Register of Legal Entities (RPO)Slovak commercial and trade register data from the Register of Legal Entities: search, company detail, officers and change history. Synced daily, register defects corrected.Slovak VAT payersVerify a Slovak VAT payer by company ID, tax number or VAT ID from the Financial Administration's lists: registered, erased, and those with grounds for cancellation. Read daily.Tax reliability indexThe tax reliability index from the Slovak Financial Administration's public list, by company ID or tax number, with rating changes tracked daily.E-invoicing (Peppol)Find out by company ID whether a Slovak company can receive an electronic invoice over Peppol. Checked against the network itself, not the directory; the whole register is walked every night.Company changesDaily monitoring of Slovak companies: address, officers, VAT, tax reliability, financial statements and e-invoicing. By cursor API, webhook or email.Czech company register (RES)Czech companies from the Register of Economic Subjects (Czech Statistical Office), in the same API and shape as Slovak ones: search by name and company ID, address, legal form, status.Czech VAT registerVerify a Czech VAT payer by company ID or tax number against the Czech Ministry of Finance's register: payer status, unreliable payer and published bank accounts. Asked live.