In brief

The Slovak Financial Administration rates tax subjects as highly reliable, reliable or less reliable, and publishes the list.
We return the rating by company ID, tax number or VAT ID, in the same answer as the VAT payer status.
When a watched company's rating changes, it arrives as an event in the change feed, by webhook or by email.

Publisher: Financial Administration of the Slovak Republic
Source list: tax reliability index (ds_iz_ran)
Coverage: about 650,000 subjects
Refresh: daily at 4:00 UTC
Endpoints: /vat/verify/{identifier}, /organizations/{cin}?include=vat

What the rating means

The Financial Administration assigns the index by how a subject meets its tax obligations. Three grades are published: highly reliable (vysoko spoľahlivý), reliable (spoľahlivý) and less reliable (menej spoľahlivý). A subject absent from the list has no rating — which is not the same as a poor one.

The rating in a verification answer

curl https://api.apino.sk/api/v1/vat/verify/35763469 \
  -H "Authorization: Bearer $APINO_KEY"

{
  "is_vat_payer": true,
  "ico": "35763469",
  "name": "Slovenská sporiteľňa, a.s.",
  "tax_reliability": "vysoko spoľahlivý"
}

Following changes

A change of rating is the tax_reliability type in the change feed, with the old and the new value. You keep the list of companies to watch in the application and receive the changes once a day.

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.Financial statements (RÚZ)Filed financial statements of Slovak companies from the Register of Financial Statements: period, kind and filing date. Daily, with an alert on a new filing and on a missing one.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.