Legal Q&A · Debt Recovery

A Slovak debtor keeps money in an account with a Czech bank. Can the account be blocked by a European order?

Law as at 12 September 2026

Short answer

Yes, if the account is maintained in Czechia. Regulation (EU) No. 655/2014 treats as cross-border any case in which the account to be preserved is in a Member State other than that of the court or of the creditor’s domicile, and the Member State of the account is determined by the IBAN. A Slovak creditor applies to a Slovak court and the order is enforced in Czechia without any separate recognition. The same works in reverse for a Czech creditor and an account in Slovakia.

The debtor is a Slovak company, the invoices were issued to a Slovak company and the dispute would be litigated in Slovakia. The debtor has, however, redirected customer payments to an account with a Czech bank, and there is nothing left to recover from the Slovak account. Many creditors in this position assume that the European instrument does not concern them because both companies are established in the same state. For a European Account Preservation Order, however, what matters is where the account is maintained, not where the parties are established.

When a case is cross-border

Regulation (EU) No. 655/2014 defines a cross-border case by reference to the location of the account:

For the purposes of this Regulation, a cross-border case is one in which the bank account or accounts to be preserved by the Preservation Order are maintained in a Member State other than: (a) the Member State of the court seised of the application for the Preservation Order pursuant to Article 6; or (b) the Member State in which the creditor is domiciled.

— Article 3(1) of Regulation (EU) No. 655/2014

The Member State in which the account is maintained is determined by the IBAN (Article 4(4)(a)). An account with an IBAN beginning CZ is therefore an account in Czechia, whoever owns the bank. The position on the date the application is lodged is decisive (Article 3(2)), so it is worth verifying the IBAN from the debtor’s most recent payments or invoices.

Where the application is lodged

If you do not yet have a judgment, jurisdiction lies with the courts of the Member State having jurisdiction on the substance of the matter (Article 6(1)). With a Slovak debtor these are, as a rule, the Slovak courts. If you already have a judgment, the application belongs to the courts of the Member State in which the judgment was given (Article 6(3)). In Slovakia, Act No. 54/2017 Coll. determines local jurisdiction in simple terms:

The general court of the person against whom the application for a preservation order is directed has jurisdiction over proceedings on the application for a preservation order.

— Section 2(1) of Act No. 54/2017 Coll. (unofficial English translation)

The court fee for an application for an order to be enforced in another Member State is EUR 50 under item 1(d) of the schedule of court fees.

How the order reaches the Czech bank

An order once issued is recognised in Czechia without any special procedure and no declaration of enforceability is required (Article 22). The Slovak court delivers to the creditor the forms for applying for enforcement (Section 5(3) of Act No. 54/2017 Coll.) and the creditor sends them to the competent authority of the Member State of enforcement (Article 23(3)). In Czechia, Obvodní soud pro Prahu 1 has local jurisdiction in all matters concerning European Account Preservation Orders. The translation of the order into Czech is arranged by the issuing court, which uses the Czech language version of the form (Article 23(4)). For other documents addressed to the court, the Czech Republic also accepts Slovak under Article 49(2), as stated on the European e-Justice Portal.

A debtor established in Slovakia is served with the order by the Slovak court that issued it, in accordance with Slovak rules (Article 28(2) of the Regulation and Section 9(1) of Act No. 54/2017 Coll.). The debtor learns of the application only after the account has been preserved, as no prior notice is given.

The reverse direction: a Czech creditor and an account in Slovakia

The rule applies equally to a Czech company whose Czech customer holds money in an account with a Slovak IBAN. The application is then lodged in Czechia, where Obvodní soud pro Prahu 1 decides matters concerning European Account Preservation Orders, and an order issued in another Member State is enforced in Slovakia by the Banská Bystrica District Court (Section 2(3)(b) of Act No. 54/2017 Coll.).

What to have ready

For the application you need documents evidencing the claim, evidence that the debtor is moving or diverting money, and as much information about the Czech account as possible: the IBAN, the bank and, if available, statements showing payments. We describe the conditions for issuing an order, the security and the time limit for bringing an action under the European Account Preservation Order service. If you are currently pursuing the claim by ordinary means between Slovakia and Czechia, cross-border debt recovery follows on. Send us your documents and whatever IBAN you know; we will assess whether the risk of money being diverted is sufficiently evidenced.

This answer provides general information on the law as at 12 September 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.

More legal questions

All questions and answers
  1. A Polish customer is not paying our invoices. Do we have to sue in Poland, or can we do so before a Slovak court? A Polish company may be sued in Poland unless you have agreed exclusively on another court. A Slovak court has jurisdiction where, under the contract, the goods were delivered or the services provided in Slovakia, or where you agreed a Slovak court in writing. What decides is therefore the contract and the delivery terms, not the creditor’s seat. A Slovak judgment is then enforced in Poland without any declaration of enforceability, although we recommend serving the action and related documents on the debtor together with a Polish translation.
  2. We have a Slovak judgment against a Polish company. How do we enforce it in Poland? A judgment of a Slovak court in a commercial matter is enforceable in Poland without any declaration of enforceability. You obtain from the Slovak court a certificate under Article 53 of the Brussels Ia Regulation and produce it, together with the judgment, to the Polish enforcement authority. The debtor may request a translation of the judgment into Polish and until then enforcement is limited to protective measures, so it is sensible to have the translation ready in advance. Enforcement may be refused only on narrowly defined grounds, not because the debtor disagrees with the judgment.
  3. An invoice between a Slovak and a Czech company is overdue. What default interest and what compensation for costs can we claim? The rate of default interest and the compensation for costs are determined by the law governing the contract, not by the debtor’s state or the court in which the claim is brought. Under Slovak law, between entrepreneurs, interest accrues at the ECB base rate increased by eight percentage points, together with fixed sum compensation of EUR 40. Under Czech law it is the Czech National Bank repo rate increased by eight percentage points, together with costs associated with asserting each claim of at least CZK 1 200. In the absence of a choice of law, the contract is as a rule governed by the law of the supplier’s state.
  4. Our Czech customer promises to pay and is proposing instalments. How do we make sure our claim does not become time-barred in the meantime? Have the customer sign a written acknowledgement of debt as to its ground and amount, with an instalment schedule providing for an agreed loss of the benefit of instalments. On a sale of goods between a Slovak and a Czech company, a new four-year period will then start to run under the Limitation Convention; where the obligation is governed by Czech law, an acknowledged debt becomes time-barred ten years after the acknowledgement. Negotiating instalments does not in itself stop time running, unless there is an express agreement on out-of-court negotiations under Czech law.

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Mgr. Patrik Tulinský, LL.M. Czech and Slovak attorney · SAK 300422 · ČAK 19654

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