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Letter of authorization for foreign entities

What a letter of authorization is, what it is for, and why a foreign entity cannot register on its own today.

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  • #letter of authorization
  • #loa
  • #foreign entity
  • #electronic mailbox
  • #pfs
  • #power of attorney

Authority to act for an entity is proven during registration by a verification code from the Financial Administration Portal (PFS). Only the holder of a Slovak electronic mailbox can sign in to PFS. A foreign entity — typically holding a Slovak DIČ but no electronic mailbox — cannot prove its authority this way. A written letter of authorization from the statutory body serves as the substitute.

What the letter of authorization documents and what it does not

It documents who is authorized to act for the entity. It is a written authorization granted by the statutory body — not a form of our service, nor an official filing.

Self-service registration of a foreign entity is not possible yet

The registration form currently requires a Slovak IČO (8 digits) and DIČ (10 digits), so a foreign entity cannot get through it. No other route to creating an account is in place yet.

Submitting the letter of authorization

The procedure for submitting a signed letter of authorization is not published yet.

Letter of authorization template

The text below is a specimen. This page does not substitute for a legal review of the particular wording.

LETTER OF AUTHORIZATION / PLNOMOCENSTVO
for representation in matters of electronic invoicing in the Peppol network

PRINCIPAL (entity)
  Business name:            ______________________________
  Registered office:        ______________________________
  Registration number:      ______________________________
  VAT ID / IČ DPH:          ______________________________
  Country and register:     ______________________________

STATUTORY BODY
  Name and surname:         ______________________________
  Position:                 ______________________________

AUTHORIZED REPRESENTATIVE
  Business name:            SLOVAKODATA, a.s.
  Registration number:      31367763
  Capacity:                 delivery service provider (Peppol Access Point)

SCOPE OF AUTHORIZATION
  1. setting up and administering the principal's account in the ePostman service,
  2. sending and receiving electronic invoices in the Peppol network on the principal's behalf,
  3. registering the principal as a Peppol network participant (SMP/SML), amending and
     cancelling that registration,
  4. reporting invoice data (Tax Data Document) to the Slovak Financial Administration to
     the extent required by the laws of the Slovak Republic.

PERSONS AUTHORIZED TO ACT IN THE PORTAL
  Name / e-mail:            ______________________________

This authorization is granted for an indefinite period and may be revoked in writing at any time.

In ______________, on ____________

  ______________________________
  signature of the statutory body