# Tax debtors

> The Slovak Financial Administration list of tax debtors, available by company ID through a REST API along with the amount in arrears.

The Financial Administration publishes a list of entities with tax arrears. This is debt on tax, not on contributions, so it is a different record from the Social Insurance Agency list – a company may appear on one and not the other.

## What the register contains
- Flag indicating whether the entity is recorded as a tax debtor
- Amount in arrears
- The date the list applies to

## Fields we return

| Field | Meaning |
| --- | --- |
| `is_debtor` | Whether the entity appears in any of the debtor lists. |
| `sources` | Array of debt records; for this register source is financna_sprava. |
| `debtor_name` | Entity name exactly as published in the list. |
| `debt_amount` | Amount owed in EUR. |
| `listed_since` | Date from which the entity has been on the list. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=debtor_status

{
  "debtor_status": {
    "is_debtor": true,
    "sources": [
      {
        "source": "financna_sprava",
        "debtor_name": "...",
        "debt_amount": "12480.55",
        "listed_since": "2026-07-01"
      }
    ]
  }
}
```

## How often we update

Monthly, on the first day of each month – the cadence at which the Tax Authority publishes the list.

## What it is used for

Like contributions, tax arrears signal payment difficulty, but they are more often the subject of a dispute with the authority. That is why we return them as a separate record rather than merging every debt into one figure.

Being free of debt towards the tax office is a condition of participation in public procurement and frequently a condition in commercial contracts too.

## Frequently asked questions

### Is this the same as arrears on contributions?

No. This is tax debt towards the Financial Administration. Contributions are owed to the Social Insurance Agency and health insurers and have their own lists.

### How do I get total indebtedness?

Walk the sources array – it contains one record per register the entity appears in. Do the addition yourself, so you know what it is made of.