In brief
- The tax reliability index rates businesses as highly reliable, reliable or less reliable.
- A new company receives one only after two years; after that it is assessed every half-year.
- It describes a company's relationship with the Financial Administration, not its creditworthiness.
- When checking a partner, the most useful part is a change — especially a drop.
The Slovak Financial Administration rates every business registered for income tax and publishes the result. When checking a partner, it is one of the few public signals of how a company meets its obligations to the state.
What the index is
The Tax Procedure Code defines it as a rating of a business registered for income tax, based on how it meets its obligations to the Financial Administration and on its economic indicators (§ 2(h)). The criteria are set by a Ministry of Finance decree, and the Financial Directorate publishes the details.
The index has three levels. In the Financial Administration's list as we loaded it on 20 September 2026 (649,016 subjects) they broke down as follows:
- highly reliable (vysoko spoľahlivý) — 207,204 subjects (32%),
- reliable (spoľahlivý) — 370,400 subjects (57%),
- less reliable (menej spoľahlivý) — 71,412 subjects (11%).
Who has one and how often it changes
A business first receives its index by the end of the month following two years from the end of the year it registered for income tax (§ 53d(1)). A new company therefore has none — and a missing index is no bad sign. After that it is assessed every calendar half-year; when the index changes, the tax office notifies the company, which may object within 15 days (§ 53d(2) and (3)).
What it means for the company itself
- For a highly reliable subject, the tax office issues a partial report when auditing an excess deduction claim and sets at least 15 days in audit requests (§ 53d(5)).
- For a less reliable subject, it sets only eight days to comply during an audit, assessment or local inquiry (§ 53d(6)).
How to read it when checking a partner
The index describes a company's relationship with the Financial Administration, not its creditworthiness or whether it will pay your invoice. A less reliable company can be fine and a highly reliable one can fail tomorrow. As one signal it is useful, though — especially a change: a drop from reliable to less reliable means something happened in the assessed half-year.
It makes sense read together with other facts: whether the company is a VAT payer or was struck off the VAT register, whether it files financial statements, and what the business register says about it.
We report an index change for the companies you watch in the morning email, by webhook or in the change feed through the API.