About the Central Register of Outstanding Receivables of the State

The Central Register of Outstanding Receivables of the State (hereinafter referred to as “the Register”) is an information system created on the basis of Act No. 374/2014 Coll. on State Receivables and on Amendments and Supplements to Certain Acts, as amended (hereinafter referred to as “the Act on State Receivables”) as public records of persons towards whom the administrator records outstanding receivables of the state which arose after 1 January 2014.

Natural persons, natural persons – entrepreneurs and legal entities towards whom the Slovak Republic has receivables are recorded in the Register (hereinafter referred to as “the obligor”). According to Section 3 (1) of the Act on State Receivables, administrators of state receivables are administrators of state property according to Act No. 278/1993 Coll. of the National Council of the Slovak Republic on the Administration of State Property, as amended, i.e. state budgetary organisation, state allowance organisation and state fund. An administrator is also a legal entity whose activities give rise to receivables the yield from which constitutes, according to special regulation, an income for the state budget or a state body without juridical subjectivity if it administers state receivables pursuant to special regulations.

The objective of the Register is to provide a comprehensive overview of obligors and outstanding receivables of the state in one place. The introduction of public records of outstanding state receivables will allow the state and the public to share information about the origin of single state receivables and the period during which the debt remains unpaid. The Register allows obligors to detect that they have financial debt towards the Slovak Republic and voluntary settle their debt without any risk of forced recovery, as well as an increase of the debt due to late payment.

The contents of the Register are of information nature. The Register, being an information system, is administered by the Ministry of Finance of the Slovak Republic. Administrators of state receivables are responsible for the correctness and up-to-datedness of the data in the Register.

The Register does not record obligors or state receivables from taxes or customs, receivables of health insurance companies, or receivables of the Social Insurance Company. The Register also does not contain state receivables which are excluded from the records due to their nature by virtue of the Act on State Receivables.

The Register contains data about obligors towards whom the administrator records a state receivable which arose after 1 January 2014. The Register contains the first name and surname of a natural person, permanent or temporary address of the natural person, business name and registered office or place of business, and identification number of legal entity or natural person – entrepreneur, the sum of principal, due date and legal title of origin of the state receivable (for instance, on the basis of a contract, administration proceedings or similar proceedings, due to compensation of damage, etc.).

The administrator of the state receivable is obliged to publish state receivables in the Register not later than within 30 days following the due date of the state receivable. The data in the Register shall be updated within 30 days following the day when the administrator learned of change in any facts (for instance, cessation of the state receivable by satisfaction, change of business name of the obligor, payment of part of the state receivable, etc.). No updates are made in relation to an increase of attribution of the state receivable, for instance, default interests, default fees, and penalties. The Register does not contain obligors with whom the administrator concluded an agreement on instalments of state receivable or an agreement on postponed payment of the state receivable, as the case may be.

The Register allows searching of obligors or state receivables according to various criteria. In the case of extended search, at least one data for correct searching needs to be completed or ticked. The search result is depicted in tabular form. Upon selecting the particular state receivable, one can display details of the receivable containing relevant information.