In brief
- Check in the register that the company exists, is not in liquidation and who acts for it.
- Look at its VAT status including § 7a and erasure, its tax reliability index, and whether you pay to its published account.
- Check its financial statements in the register and insolvency in the Register of Bankrupts.
- For a long-term partner one check is not enough — the data changes.
Before the first order, contract or larger advance, a few minutes on the partner are worth it. Everything below is public and free — the question is only where to look and what to read from it.
1. Does the company exist, and who acts for it
Business name, registered office, company ID, date of incorporation, statutory body and shareholders are in the commercial register (orsr.sk), and for sole traders in the trade register. The Statistical Office's register of legal entities brings them together. Check whether the company is in liquidation, whether its director or address changed recently, and whether the details match the contract.
2. VAT: payer, § 7a, erasure
Find out whether the company is a VAT payer or only registered under § 7 or § 7a, and whether the Financial Administration struck it off the register for breaching its obligations. That decides whether an invoice may carry VAT and whether you can deduct it.
- Guide: Checking a company right in ChatGPT or Claude
- Guide: A Slovak VAT ID does not make a VAT payer
- Guide: Struck off the Slovak VAT register
- Guide: The tax reliability index
3. Tax reliability index
The Financial Administration rates businesses as highly reliable, reliable or less reliable. It is not a credit rating, but it is a public signal of how a company meets its obligations to the state — and a drop is worth a question.
4. Bank account
If the supplier is a VAT payer, pay to an account it has published in the Financial Administration's list of bank accounts. Paying elsewhere is, under the VAT Act, one of the grounds on which you can become liable for VAT the supplier did not pay.
5. Financial statements
The Register of Financial Statements (registeruz.sk) shows revenue, profit and equity where the company publishes them. Just as telling is a company that used to file and has stopped — although the deadline may legitimately move by up to six months if it extended its tax return deadline.
6. Insolvency and debts
Bankruptcy and restructuring are in the Register of Bankrupts (ru.justice.sk), liquidation notices and calls to creditors in the Commercial Bulletin. The Financial Administration also publishes a list of tax debtors. As of 23 September 2026 the Register of Bankrupts did not publish data in a form we can read automatically, so check it directly.
7. Will it receive an e-invoice?
From 1 January 2027 every company and business a Slovak VAT payer invoices must be able to receive an e-invoice over Peppol. If you will invoice the partner as a VAT payer, check it is registered on the network — otherwise the invoice will not arrive.
Checking once is not enough
Everything above changes: director, address, VAT status, index, statements. A check at signing tells you what the partner was that day. For a long-term partner, add it to a watchlist — we send changes in the register, VAT, the index, financial statements and Peppol registration in a morning email that arrives only when something actually changed.