# VAT payer bank accounts

> Check whether the IBAN on an invoice is among the accounts a VAT payer notified to the Slovak Tax Authority. Paying an unnotified account creates joint liability for the tax.

Every Slovak VAT payer must notify the Tax Authority of the bank accounts it uses for business. The list is public and has a direct legal consequence: if a customer pays into an account the supplier never notified, the customer becomes liable for the VAT the supplier fails to remit.

## What the register contains
- IBANs of the accounts a VAT payer notified to the Tax Authority
- Name of the bank holding the account
- Whether the account appears in the current published list

## Fields we return

| Field | Meaning |
| --- | --- |
| `iban` | IBAN in formatted form. |
| `bank_name` | Name of the bank. |
| `is_published` | Whether the account is in the current published Tax Authority list. |

## How to request the data

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

{
  "bank_accounts": [
    {
      "iban": "SK31 1200 0000 1987 4263 7541",
      "bank_name": "...",
      "is_published": true
    }
  ]
}
```

## How often we update

Daily. The list changes continuously as companies notify new accounts and close old ones, and because liability follows from it we pull it every day.

## What it is used for

Before paying a large invoice, compare the IBAN on it against the list. A mismatch means either the supplier never notified the account or the invoice is not theirs – both are worth a phone call.

In accounting or payment software the check can sit inside the approval step, so an unnotified account surfaces before the payment goes out rather than during a tax audit.

## Frequently asked questions

### What does it mean when an account is not on the list?

That the VAT payer has not notified it to the Tax Authority. It is not proof of fraud, but it is a reason to confirm the payment details with the supplier directly – liability for the tax shifts to you in that case.

### Do you return closed accounts?

We return accounts as they stand in the latest published list, each with an is_published flag, so an account that dropped off the list is distinguishable from one that was never on it.