Frequently asked questions

The registration forms are available for hauliers at all customer service points in 8 foreign languages – English, German, Russian, Polish, Hungarian, Slovak, Romanian and Turkish.

The operator of a vehicle exempt from toll but with the obligation to register has to ask for registration of the vehicle in the electronic tolling system before using specified road sections just by filling a registration form for exempt vehicles at a Contact Point. Contact Points are located in every regional city.

Toll exempt vehicles are defined in the Section 3 of the Act No. 474/2013 Coll. of toll collection for the use of specified road sections and on amendments and supplements to certain laws.

The toll shall not be paid for the use of specified road sections by the vehicles of:

a) the Ministry of Interior of the Slovak Republic and Police,
b) the Ministry of Defence of the Slovak Republic (hereinafter referred to as the “Ministry of Defence”),
c) the armed forces or civil units of dispatching country for the purpose of service duties fulfilment, 14)
d) the armed forces of the Slovak Republic and NATO,
e) the rescue units of the integrated rescue system, 15)
f) the Toll Collection Administrator,
g) maintaining the specified road sections,
h) used for the toll collection control by persons authorised for the toll collection control (hereinafter referred to as "person authorised for toll collection control”),
i) the Slovak Intelligence Service,
j) the Corps of Prison and Court Guard,
k) the Financial Administration, 16)
l) creating mobilisation reserves, at the fulfilment of duties according to a special regulation, 17)
m) the National Bank of Slovakia transporting money and other valuables, 18)

14) Treaty among states being the parties to the NATO and other states being the members of the Partnership for Peace relating to the statute of armed forces (notification by the Ministry of Foreign Affairs of the Slovak Republic No. 324/1997 Coll.).
Treaty among states being the parties to the NATO relating to the status of armed forces (Notification by the Ministry of Foreign Affairs of the Slovak Republic No. 566/2004 Coll.).
15) Section 7 (a) and (b) of the Act No. 129/2002 Coll. of integrated rescue system as amended.
16) Section 2 Subsection 2 of the Act No. 333/2011 Coll. on governmental agencies for taxes, fees and customs as amended.
17) Section 11 Subsections 2 and 6 of the Act No. 372/2012 Coll. on state material reserves and on amending the Act No. 25/2007 Coll. of electronic toll collection for the use of specified road sections and on amendments and supplements to certain laws as amended by the Act No. 218/2013 Coll.
18) Section 17 Subsection 1 and Section 35a Subsection 1 of the Act of the National Council of the Slovak Republic No. 566/1992 Coll. of National Bank of Slovakia as amended.

The kits for fixed installation of the On-Board Unit can be ordered by customers at www.motoexpert.sk, or you can visit one of the stores in Bratislava, Banská Bystrica, Nové Zámky or Košice, where they should also have the kits available (we recommend calling in advance to check availability at the store before visiting) - www.motoexpert.sk. Installation of the fixed kit can be arranged by a vehicle operator at its authorised vehicle service centre.

The obligation involves operators of motor vehicles with the total vehicle weight over 3.5 tons or tractor-trailers with the total weight of over 3.5 tons designated for the transport of goods and motor vehicles capable of transporting over 9 persons including a driver. Details regarding the exemption from toll payment are regulated by Act No. 25/2007 Coll. on electronic toll collection.

Each case of an undelivered On-Board Unit with the hauliers that registered through fleet card issuers is examined and solved individually .

The Vehicle Operator can obtain a detailed statement of toll transactions (routes driven on specified road sections) divided according to individual vehicles free of charge within the self-serve zone on the web portal www.emyto.sk. On the basis thereof, SkyToll, a.s. issues an invoice for the Vehicle Operator on behalf of Národná diaľničná spoločnosť, a.s.

SkyToll, a.s. provides information for the Fleet Card Issuers (List of accepted Fleet Cards) about the actually driven tolls through batch processing. On the basis of the received data, the Fleet Card Issuer sends the Payment Demand to its clients (individual Vehicle Operators with which it has a contract concluded), which the Vehicle Operator is obliged to pay within the deadlines according to the contract concluded with the corresponding Fleet Card Issuer. The payment demand by Fleet Card Issuers is not a tax document. It includes only the total informative amount of driven tolls.

It is necessary to point out that the invoicing period of NDS, a.s. for the customers registered under the postpaid toll regime through the Fleet Card Issuers is always at the end of a corresponding calendar month and can be different from the period of sending the Payment Demands from the relevant Fleet Card Issuer.

The On-Board Unit records toll events and within the intervals established it sends them into the central information system for processing via the mobile telecommunication network. In practice, a case may occur when the On-Board Unit does not forward all of the recorded toll events regarding the specified road sections driven by the vehicle. The records regarding these specified road sections driven remain saved in the On-Board Unit, which forwards them for processing in the course of the following established interval.
For the above-mentioned reason a detailed statement of toll transactions (detailed statement) may include data regarding the specified road sections driven from the previous billing periods. Any multiple billing of the toll payment for the specified road sections driven is ruled out.

SkyToll, a.s. will issue for the Vehicle Operator a Confirmation of payment receipt (invoice), which has all the essentials of a tax document pursuant to Act No. 222/2004 Coll. on VAT as amended.

It is a tax document that SkyToll, a.s. issues for the Vehicle Operator on behalf of NDS, a.s. for the “future“ use of specified road sections. Each such invoice in accordance with Act No. 222/2004 Coll. on VAT as amended includes all the essentials of a tax document. Pursuant to Section 71(2) of the act in question, an invoice includes the following data:

a) the name and address of the registered office of the payer delivering the service and its VAT ID number,
b) the name and address of the registered office, place of business, possibly business premises or the residence of the service recipient and its Tax ID number, if it is has such assigned and stated it upon the registration,
c) the invoice serial number,
d) the date when the service was delivered (stated in the section “Date of service delivery“),
e) the date of invoice issuance,
f) the scope and type of delivered service,
g) the tax base, unit price excluding tax,
h) the tax rate,
i) the total amount of tax in euros.

A detailed statement of toll transactions (routes driven on specified road sections) can be obtained by the Vehicle Operator within the self-serve zone on the web portal free of charge or at a customer service point. The price of issuance of a detailed statement of toll transactions at a customer service point is subject to charges pursuant to an up-to-date list of charges, which forms an inseparable part of the Contract on the Use of Specified Road Sections.

A detailed statement of toll transactions is not a mandatory part of the invoice.

Collateral payment confirmation

The On-Board Unit as an inseparable part of the complex service of electronic toll collection is in the ownership of SkyToll, a.s., which provides the On-Board Unit for the Vehicle Operator based on the concluded Contract on the Provision of the On-Board Unit.

Because of this, it is not possible to issue a regular invoice as a tax document for the provision of the On-Board Unit. SkyToll, a.s. will issue a confirmation for the Vehicle Operator proving the receipt of the collateral for the On-Board Unit.

The collateral for the On-Board Unit is not subject to value added tax because it does not involve a delivery of goods or provision of a service. The Vehicle Operator will book the stated amount in its books as a receivable from SkyToll, a.s., whereby the receivable will be settled at the moment of the return of the On-Board Unit and termination of the relevant toll account.

It involves a nominal amount that the Vehicle Operator, a client of the Fleet Card Issuer, is obliged to pay to the Fleet Card Issuer’s account. The given demand does not have the character of an invoice; it is only a request for payment. An invoice for tolls, which at the same time serves for the purpose of bookkeeping pursuant to Act No. 222/2004 on VAT as amended, is issued and sent to the Vehicle Operator by SkyToll, a.s.. The financial relations between the Vehicle Operator and the Fleet Card Issuer are governed exclusively by the contractual relation concluded between these two entities. The Fleet Card Issuer is in this case not entitled to issue an invoice (tax document) for the Vehicle Operator for the use of specified road sections.

It is a tax document issued by SkyToll, a.s. for the vehicle operator on behalf of NDS, a.s. for the use of specified road sections. One invoice documents all the uses (transits) of specified road sections by vehicles registered on one toll account in the relevant invoicing period. In compliance with the Act No. 222/2004 Coll. on value added tax as amended, every such invoice includes particulars of a tax document. According to the Section 71 Subsection 2 of the law, the invoice comprises the following data:

a) name and address of the seat of the payer providing the service, its ID for value added tax,
b) name and address of the seat, place of business and/or operation or residence of the service recipient and is ID for tax – if assigned – and if provided at the registration,
c) invoice serial no.,
d) date when the service was delivered (stated in the part „Date of service providing“),
e) date of invoice issuing,
f) scope and type of service provided,
g) tax base, unit price excl. the tax,
h) tax rate,
i) total amount of tax in EUR.

The invoices of Národná diaľničná spoločnosť for the toll – i.e. invoices for the use of specified road sections on the territory of the Slovak Republic issued for vehicle operators under the post-paid toll regime in addition to the data indicated above also includes data such as e.g. number of the vehicle operator, toll account No. and information about the position of the vehicle operator’s toll account.

If the vehicle operator is registered by means of the fleet card issuer the invoice is paid on behalf of the vehicle operator by the fleet card issuer to NDS, a.s. The vehicle operator does not pay this invoice (the payment is made by means of the fleet card issuer based on the request for payment). The invoice serves for the vehicle operator for tax purposes and comprises the following notice: „Do not pay this invoice; it does not serve as a request for payment. The invoice is paid by means of a fleet card issuer.“

A detailed statement of toll transactions (transits of specified road sections) may be obtained by the vehicle operator within a self-service zone on the web portal free or charge or at the customer service point. The price for providing a detailed statement of toll transactions at the customer service point is charged according to the current Tariff of Fees forming an inseparable part of the Contract on the Use of Specified Road Sections.

A detailed statement of toll transactions is not an obligatory part of an invoice.

Request for payment sent to the fleet card issuer

It is a nominal amount the vehicle operator – a client of the fleet card issuer – is obliged to pay to the account of the fleet card issuer. This request is not made in the form of an invoice, it is only a request for payment. The invoice for the toll serving also for accounting purposes according to the Act No. 222/2004 on value added tax as amended is issued and sent to the vehicle operator by SkyToll, a.s. The financial relations between the vehicle operator and the fleet card issuer are governed solely by the contract made between these two entities. In this instance, the fleet card issuer is not entitled to issue an invoice (tax document) for the use of specified road sections to the vehicle operator.

Document on deposit payment

The On-Board Unit as an inseparable part of the complex service of the electronic toll collection is the property of SkyToll, a.s. providing it to the vehicle operator according to the signed Contract on the Provision of On-Board Unit.

For this reason, it is not possible to issue an invoice as a tax document for providing the On-Board Unit. SkyToll, a.s. will issue a confirmation of deposit receipt for the On-Board Unit to the vehicle operator.
The deposit for the OBUs is not subject to the value added tax, because this does not represent a delivery of goods or services. The vehicle operator will account for the stated amount in its bookkeeping as a receivable from SkyToll, a.s. The receivable is satisfied at the moment of OBU return and closing the appropriate toll account.

An invoice issued by SkyToll, a.s. for the vehicle operator on behalf of NDS, a.s. represents the toll in respect to really driven distance.

It is a tax document issued by SkyToll, a.s. for the vehicle operator on behalf of NDS, a.s. for the use of specified road sections. One invoice documents all the uses (transits) of specified road sections by vehicles registered on one toll account in the relevant invoicing period. In compliance with the Act No. 222/2004 Coll. on value added tax as amended, every such invoice includes particulars of a tax document. According to the Section 71 Subsection 2 of the law, the invoice comprises the following data:

a) name and address of the seat of the payer providing the service, its ID for value added tax,
b) name and address of the seat, place of business and/or operation or residence of the service recipient and is ID for tax – if assigned – and if provided at the registration,
c) invoice serial no.,
d) date when the service was delivered (stated in the part „Date of service providing“),
e) date of invoice issuing,
f) scope and type of service provided,
g) tax base, unit price excl. the tax,
h) tax rate,
i) total amount of tax in EUR.

The invoices of Národná diaľničná spoločnosť for the toll – i.e. invoices for the use of specified road sections on the territory of the Slovak Republic issued for vehicle operators under the post-paid toll regime in addition to the data indicated above also includes data such as e.g. number of the vehicle operator, toll account No. and information about the position of the vehicle operator’s toll account.

If the vehicle operator is registered under the post-paid toll regime with the securing of the toll payment liability by means of a bank guarantee or cash deposit, the invoice for the use of specified road sections is paid directly b the vehicle operator and it is liable to pay it within the due date.

A detailed statement of toll transactions (transits of specified road sections) may be obtained by the vehicle operator within a self-service zone on the web portal free or charge or at the customer service point. The price for providing a detailed statement of toll transactions at the customer service point is charged according to the current Tariff of Fees forming an inseparable part of the Contract on the Use of Specified Road Sections.

A detailed statement of toll transactions is not an obligatory part of an invoice.

Document on deposit payment

The On-Board Unit as an inseparable part of the complex service of the electronic toll collection is the property of SkyToll, a.s. providing it to the vehicle operator according to the signed Contract on the Provision of On-Board Unit.

For this reason, it is not possible to issue an invoice as a tax document for providing the On-Board Unit. SkyToll, a.s. will issue a confirmation of deposit receipt for the On-Board Unit to the vehicle operator.
The deposit for the OBUs is not subject to the value added tax, because this does not represent a delivery of goods or services. The vehicle operator will account for the stated amount in its bookkeeping as a receivable from SkyToll, a.s. The receivable is satisfied at the moment of OBU return and closing the appropriate toll account.

A detailed statement of toll transactions (routes driven on specified road sections) divided according to individual vehicles can be obtained by the Vehicle Operator within the self-serve zone on the web portal www.emyto.sk. A detailed statement of toll transactions is not a mandatory part of the invoice.

In accordance with effective legislation, the invoice includes the following data:

a) the name and address of the payer delivering the service and its VAT ID number,
b) the name and address of the registered office, the location of the business, possibly the business premises or residence of the service recipient and its Tax ID number, as long as it has such number assigned and stated it upon the registration,
c) the invoice serial number,
d) the date when the service was delivered (stating in the section “Date of service delivery“),
e) the date of the invoice issuance,
f) the scope and type of the service delivered,
g) the tax base, the unit price excluding tax,
h) the tax rate,
i) the total amount of tax in euros
 

The On-Board Unit as an inseparable component of the Complex Service of Electronic Toll Collection is in the ownership of SkyToll, a.s., which provides the On-Board Unit for the Vehicle Operator free of charge on the basis of the concluded Contract on the Provision of the On-Board Unit.

The collateral for the On-Board Unit, as a legal institute regulated by the Toll Order securing its proper return on the part of the Vehicle Operator/Vehicle Driver, is according to the Slovak legislation not subject to value added tax because it does not involve a delivery of goods or provision of a service. Precisely because of this, it is not possible to issue a regular invoice as a tax document for the provision of the On-Board Unit.

The Vehicle Operator will book the stated amount in its books as a receivable from SkyToll, a.s., whereby the receivable will be settled at the moment of the return of the On-Board Unit and termination of the relevant toll account.

SkyToll, a.s. issues an invoice on behalf of NDS, a.s. for a relevant invoicing period. The relevant Fleet Card Issuer issued the payment demand and is responsible for its formal content. (List of Fleet Card Issuers)

Increasing the credit under the prepaid toll regime can be paid for in cash, by bank cards and fleet cards that are accepted by NDS. Their exact list is available for hauliers on www.emyto.sk and this information is also provided by the customer service line +421 2 35 111 111. The cash collateral for the On-Board Unit can be paid in cash or by a bank card.

It ensues from the contracts signed between the toll system operator and fleet card issuers.

In case of any inconsistencies, hauliers can directly turn to the claims department of SkyToll. They can do so through the web portal www.emyto.sk, on the customer service line 02/35 111 111, or in person at Contact and Distribution Points. In accordance with the claims order, they will receive an answer. It is important for a haulier to state all the necessary information in the form (its contact details, time and date of journey, exact route driven) to enable complex evaluation of its complaint.

In the toll system with charging tolls for specified road sections, the current toll rates apply in accordance with the legislation in force, namely as of the moment of launching the toll system, i.e. from 1 January 2010, regardless of the fact when a haulier receives the OBU.