Reporting and notification requirements EMI

Regular submission of reporting according to the Payment Services Act

Reports are adapted by NBS Measure no. 7/2023. The scope of reporting requirements is different for electronic money institutions and branches of foreign electronic money institutions. Reports are submitted electronically and via a statistical system Statistical collection portal.

Electronic money institutions and branches of foreign electronic money institutions provide the National Bank of Slovakia with statistical data on fraud related to payment operations according to NBS measure no. 11/2023, amending NBS measure no. 7/2021.

Your questions related to respective reports or reporting notification obligations are possible to send to the following email address:  dohladPlatobneSluzby@admin

	Submitting entity		Date of submission
	Payment institution	Branch of a foreign payment institution
Balance of assets and liabilities	✔	✔	Monthly by 25 calendar days since the day on which it is elaborated, except reporting elaborated according to the state of the last day of the respective calendar year*
Profit and loss statement	✔	✔
Report on own funds	✔	X
Report on the system of protection of funds	✔	X
Payment transaction report	✔	✔
Report on accounts, loans and electronic money	✔	✔
Report on Payment Initiation Services and Account Information Services	✔	X	Quarterly by 25 calendar days since the day on which it is elaborated
Report on the number of accesses to payment accounts and initiation of payment transactions	✔	X
AML/CFT reporting	✔	✔	Annually by 25 calendar days since the day on which it is elaborated
Report on complaints	✔	✔
Report on payment service provider	✔	✔
Report on transfers of payment accounts and cross-border establishment of payment accounts	✔	X

* Reports are submitted as follows:
a) preliminary reports based on preliminary data, by 31 January of the following calendar year, based on the preliminary data, known on the last day of the previous calendar year, adjusted to accounting cases charged on 1 January until 10 January of the following calendar year,
b) regular reports based on an extension of the term for the establishment of the regular accounting financial statements, by 30 calendar days after verification of the annual accounting financial statements by the auditor,
c) special report based on the extension of the term for the establishment of the regular accounting financial statements, by 25 April of the following calendar year, established according to the last day of the previous calendar year, known to 31 March of the following calendar year.

Regular reporting of other information according to the Payment Services Act

Electronic money institution regularly submits also information stated below.

Irregular information obligations

Depending on the scope of the authorization for the provision of activities, the electronic money institution shall also fulfil other information obligations, which are stated here.