The Financial Administration was established on 1st January, 2012 by merger of the customs administration and tax administration. Its establishment was preceded by the approved reform of the customs administration and tax administration, in order to unify collection of taxes, customs duties and insurance premiums according to the UNITAS Program that was initiated back in 2008 by adopting the Slovak Governmental Resolution No. 285/2008 dated 7th May, 2008 for the Concept of Reform of the tax administration and customs administration aiming at unification of tax, customs and insurance premiums collection.
The Financial Administration fulfills its tasks in accordance with the Act No. 333/2011 Coll. on governmental agencies for taxes, fees and customs, as amended (hereinafter referred to as the „Act No. 333/2011 Coll.“), the Act No. 479/2009 Coll. on governmental bodies collecting taxes and duties and on amendment to certain Acts, as amended, the Act No. 652/2004 Coll. on governmental bodies collecting customs duties and on amendment to certain Acts, as amended, and the other generally binding legal regulations, as well as the international agreements that are binding for the Slovak Republic.
The Financial Administration according to the Act No. 333/2011 Coll. consists of the Financial Directorate of SR, the customs offices, the tax offices and the Financial Administration Criminal Office. The Financial Directorate of SR is a budgetary organization, having jurisdiction on the whole territory of the Slovak Republic. The registered seat of the Financial Directorate of SR is Banská Bystrica. The customs offices, the tax offices and the Financial Administration Criminal Office are the advanced organizations linked to the budget of the Financial Directorate of SR.
The statutory body of the Financial Directorate of SR is the President. The President is appointed and recalled by the Minister of Finance of SR. The President manages the Financial Administration and is responsible for its activities and reports to the Minister of Finance of SR.
The main mission of the Financial Administration is the effective collection and management of customs duties and taxes, with the view of filling the income part of the state budget of the Slovak Republic and the budget of the European Union (hereinafter referred to as „EU“), protection of the economic interests of the state, and protection of the expense part of the state budget of the Slovak Republic.
The objectives of the Financial Administration are based on the objective of the Slovak Government, the Program Declaration of the Slovak Government, the strategic plans of the Ministry of Finance of SR and the priorities of the management of the Financial Administration.
- fulfills the tasks which arise from the main mission of the Financial Administration, including but not limited to prevention of violation of the customs and tax regulations,
- supervises the compliance with the generally binding legal regulations, the EU regulations, and international agreements, through which it ensures implementation of the business policy, the customs policy, the tax policy, and the common agricultural policy in circulation of goods in contact with third counties,
- performs customs supervision over the goods within the EU customs territory, indirect taxes, tax supervision over the goods subject to excise duties,
- provided mutual international aid and cooperation in administration of customs duties and taxes, and in enforcement of financial receivables,
- fulfills the tasks in respect of customs tariffs, customs rates, customs value, nomenclature classification of goods, origin of goods, statistics of trade with third countries, and trade between the EU member states,
- fulfills any other tasks stipulated by special regulations.