Starting in June 2016, the Slovak Republic Financial Directorate is publishing a more expansive list of tax debtors. While more than 5,200 taxpayers have appeared on the list in the past, new rules will raise that number to more than 80,000.
According to new provisions in force since 1 May 2016, the Slovak Republic Financial Directorate will be posting a list of tax debtors on a monthly basis. Updated lists will always be posted at the end of each calendar month subsequent to the month when the list is drafted. The first such list covering May 2016 was posted at the end of June 2016. Under the new criteria, the amount of tax arrears which would result in disclosure of tax debtors has also changed. The current thresholds of €17,000 for individuals and €170,000 for legal entities have dropped to a common threshold of €170.
