In brief
- The answer is built from three lists of the Slovak Financial Administration: registered for VAT, erased from the register, and payers with grounds for cancellation of registration.
- A VAT ID does not make a VAT payer: a subject registered under § 7 or § 7a holds one and charges no domestic VAT. The is_vat_payer field tells them apart.
- An erasure carries the date the Financial Administration states, not the day we noticed it.
- All three lists are read daily.
- Publisher
- Financial Administration of the Slovak Republic
- Source lists
- registered for VAT (ds_dphs), erased (ds_dphv), grounds for cancellation (ds_dphz)
- Coverage
- over 300,000 registered subjects, over 43,000 erasures, about 3,800 subjects with grounds for cancellation
- Refresh
- daily at 4:00 UTC; erasures once more at 4:30 UTC
- Endpoint
- /vat/verify/{identifier}
What it answers
- Whether the subject is a VAT payer today — and since when.
- Which section it is registered under (§ 4, § 7, § 7a…).
- If it was erased: when, and on what grounds.
- Whether it is on the list of payers with grounds for cancellation. Such a subject is still a payer; it is a reason to look closer, not a verdict.
- The tax reliability index, where the subject has one.
curl https://api.apino.sk/api/v1/vat/verify/35763469 \
-H "Authorization: Bearer $APINO_KEY"
{
"is_vat_payer": true,
"ic_dph": "SK2020270780",
"ico": "35763469",
"name": "Slovenská sporiteľňa, a.s.",
"registration_type": "§4",
"vat_payer_from": "2004-05-01",
"deregistered_on": null,
"tax_reliability": "vysoko spoľahlivý",
"source": {
"publisher": "Finančná správa Slovenskej republiky",
"datasets": ["ds_dphs", "ds_dphv", "ds_dphz", "ds_iz_ran"],
"synced_at": "2026-09-23T04:31:07Z"
}
}What to watch for
- Decide on is_vat_payer, not on whether ic_dph is filled in.
- A typo in a tax number or VAT ID fails its checksum and answers 400, not "not registered".
- A company erased years ago and registered again is a payer. A history of erasures is not a status.
- The answer is an informational extract of public lists as of synced_at, not a confirmation issued by the Financial Administration.