Legal Q&A · Compliance, Registers & Licences

How do we give our accountant or lawyer access to the company's electronic mailbox?

Law as at 5 September 2026

Short answer

The statutory representative grants permission directly in the mailbox on slovensko.sk: after signing in, they add a person under Settings and Person Permissions, specify the scope (full or partial access) and its duration. The administrator processes electronic permission without delay; a paper application with a certified signature takes longer. Permission is not a power of attorney: it provides access to messages, not authority to act for the company. It can be changed or revoked at any time through the same process.

By law, only a legal entity’s statutory representative has automatic access to its electronic mailbox. If they are the only person in the company who can see the mailbox, every holiday is a risk: court documents may be deemed served even when unread. Yet access for other people can be set up in a few minutes, free of charge.

Who has automatic access and who needs permission

Under Section 13(4) of Act No. 305/2013 Coll., a legal entity’s statutory body or a member of that body is authorised to access and manage its mailbox. Everyone else — an accountant, assistant or lawyer — needs permission from the mailbox owner. Permission may be granted to an individual or a legal entity, including directly to a law firm.

How to grant permission

The process follows the central portal’s instructions and can be completed online: the statutory representative signs in to the mailbox using their electronic identity card and personal security code (BOK), opens “Nastavenia” (Settings) and “Oprávnenia osôb” (Person Permissions), adds an individual or legal entity (a company’s identification number, IČO, is sufficient), selects the permission type and start and end dates, and decides whether the person may delegate the permission. They confirm the application with their BOK code; confirmation arrives in a message titled “Potvrdenie zastupovania” (Confirmation of Representation).

You decide the scope, from full access to partial access restricted, for example, to reading messages. The law also makes clear what access does not confer:

Granting permission to access and manage an electronic mailbox does not confer authority to perform any other legal act in the name of, or on behalf of, the electronic mailbox owner.

Section 13(6) of Act No. 305/2013 Coll. (unofficial English translation)

Access permission is therefore not a power of attorney: it enables an accountant to read a request from the tax office, but a separate power of attorney is needed to file an appeal or represent the company in proceedings.

How quickly access takes effect and how to revoke it

The format matters. The administrator processes permission granted directly through the portal without delay; the paper route takes longer:

The administrator of the electronic mailbox module shall provide access to and management of the electronic mailbox within the scope of the permission granted under the first sentence without delay or, where granted by a paper document, within ten working days of its receipt.

Section 13(7) of Act No. 305/2013 Coll. (unofficial English translation)

Granted permissions appear in Settings, where you can change or revoke them at any time. Remember to do so when an employee leaves or you change accountants.

Why give a lawyer access to the mailbox

A lawyer’s mailbox access helps keep track of deadlines. When a law firm monitors the mailbox, court documents are accepted deliberately and with an understanding of the consequences, rather than being deemed served during a holiday. We explain the risks of a judgment being “served automatically” in our article on judgments in electronic mailboxes and deemed service.

How we can help

We set up permissions, select appropriate access for each role and monitor mailboxes as part of our external legal department service. If something unwelcome has already arrived, we can take over through our court representation service. When a managing director changes, we handle mailbox access alongside registration: see changes in the Commercial Register.

You can also book an initial consultation simply to establish, once and properly, who in the company can see what.

This answer provides general information on the law as at 5 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. When is a certified signature enough, and when do we need lawyer authorisation? These are different legal procedures. Official signature certification by a notary, municipality or district office confirms only that a particular person signed the document; its content is not reviewed. In authorisation, a lawyer drafts the contract, establishes the parties' identities, checks legality and bears liability for damage. The cadastre does not require certified signatures on such contracts. Since 17 August 2026, incorporation documents and business interest transfers require lawyer authorisation or a notarial deed. A qualified electronic signature with a timestamp replaces a handwritten signature and its certification, but not authorisation or a notarial deed.
  2. We want to operate a guarding service. What do we need for a private security licence? The regional Police Force directorate grants a guarding licence for ten years. For a company, it checks reliability and especially the people involved. Every statutory body member must be at least 21, of good character, reliable, medically fit and professionally qualified, with the required education and experience and a type P competence card after an Interior Ministry examination. Members with interests of 15% or more must be of good character and reliable. Attach personal documents, the founding deed and the fee. Unlicensed operation risks a fine and activity ban.
  3. What do we need for a road haulage operator authorisation for vehicles over 3.5 tonnes? The district office in the regional capital grants road transport operator authorisation for ten years if the undertaking proves four requirements under Regulation (EC) No. 1071/2009: an effective and stable establishment in Slovakia, good repute of statutory representatives and the transport manager, financial standing comprising equity of at least EUR 9,000 for the first vehicle and EUR 5,000 for each additional vehicle over 3.5 tonnes, and the appointed transport manager's professional competence verified by examination. Transport to other EU countries additionally requires a Community licence and evidence of it in every vehicle.
  4. Who is a beneficial owner, and how are they identified? A beneficial owner is always an individual, never a company. In a company, this particularly includes anyone with a direct or indirect interest of at least 25% in voting rights or registered capital, the right to appoint or remove statutory or supervisory bodies, control by other means, or entitlement to at least 25% of the economic benefit. If no such individual can be identified, senior management, meaning the statutory body, is treated as the beneficial owner.

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

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