After a tax audit, the authority summarises its findings in a formal report — the protokol in Slovakia, the zpráva o daňové kontrole in the Czech Republic. Both systems let you comment before a decision is issued and both allow an appeal within 30 days, but the deadlines and the exact sequence differ — and so does whether an appeal suspends the duty to pay the assessed tax.
What is the tax audit report?
In Slovakia the audit ends with the protokol under Section 46 of the Tax Code (Act No. 563/2009): the audit is formally closed on the day the protokol is delivered. In the Czech Republic the equivalent is the zpráva o daňové kontrole under Section 88 of the Tax Code (Act No. 280/2009), and the audit ends when that report is discussed and signed.
In both cases the report sets out the inspector’s findings, the evidence and the legal assessment — that is, whether and by how much a tax difference was found.
How and when can you comment before the decision?
This is where the two systems diverge most. Slovakia grants a statutory period of at least 30 working days from delivery of the protokol to submit a written statement; this period cannot be extended and a missed deadline cannot be excused. The Czech Republic instead requires the authority to first acquaint you with the result of the audit findings and to set a “reasonable” period for comment, whose length depends on the scope and complexity of the case.
In both countries the statement is your key chance to challenge the facts and the legal reasoning and to submit evidence you could not present during the audit. A well-argued statement here often prevents a later dispute.
What happens after the report?
If a tax difference is found, an assessment decision follows: in Slovakia the assessment proceedings under Section 68 begin the day after the protokol is delivered and end with a decision (a payment assessment); in the Czech Republic the authority issues a supplementary payment assessment based on the audit report.
In both systems the decision must be reasoned and must address your statement. A failure to deal with your objections is a strong argument for the appeal.
How do you appeal the decision?
Both countries allow an appeal within 30 days of delivery of the decision — under Section 72 of the Slovak Tax Code and Section 109 of the Czech Tax Code. The appeal is filed with the same tax authority that issued the decision.
It must state which decision it targets, where you see the error and what you seek, ideally with supporting evidence. A superior body then decides — the Financial Directorate of the Slovak Republic, or the Appellate Financial Directorate in the Czech Republic — and may confirm, change or annul the decision.
Does an appeal suspend payment?
Here the two systems part ways. In the Czech Republic an appeal has no suspensive effect (Section 109(5) of the Tax Code), so the assessed tax becomes due regardless of the appeal, and non-payment can trigger late-payment interest and enforcement even if you ultimately win. In Slovakia a timely appeal does have suspensive effect (Section 72 of the Tax Code): it defers the finality and enforceability of the decision, so the assessed tax does not fall due until the appeal has been decided.
In practice a Czech taxpayer must weigh whether to pay and continue the dispute or bear the risk of penalties, while a Slovak taxpayer generally need not pay until the appeal is resolved — provided the appeal was filed properly and on time.
What if the appeal fails?
If the superior body rejects the appeal, the decision becomes final but not immune to challenge. In both countries you may bring an action before an administrative court, which reviews the legality of both the procedure and the decision.
Litigation is lengthy and evidence-intensive, so it pays to build strong arguments already in the statement to the report and in the appeal. The earlier a specialist is involved, the better the chance of documenting and reversing the authority’s error.
If you have received a tax audit report or an assessment, the outcome is decided in the coming weeks. We will help you prepare a statement and an appeal so that your arguments hold up.
FAQ
When does a tax audit formally end in Slovakia and the Czech Republic?
In Slovakia the audit ends on the day the protokol is delivered under Section 46 of the Tax Code. In the Czech Republic it ends when the zpráva o daňové kontrole is discussed and signed under Section 88; before that, the authority must acquaint you with the result of the findings and give you a reasonable period to comment.
How long do I have to appeal the assessment?
In both countries the appeal must be filed within 30 days of delivery of the decision — Section 72 in Slovakia, Section 109 in the Czech Republic — with the authority that issued it. A superior body then decides and may confirm, change or annul the decision.
Do I have to pay the assessed tax while I appeal?
It depends on the country. In the Czech Republic an appeal has no suspensive effect, so the assessed tax is due regardless of the appeal and non-payment can lead to interest and enforcement. In Slovakia a timely appeal has suspensive effect, which defers the finality of the decision, so the tax generally does not fall due until the appeal has been decided.