The ETCB manages the financial transactions of persons in the prepayment account located in the accounting system of the ETCB. Every person has one prepayment account with a unique personal reference number for performing the obligations indicated in subsection 6 of § 105 of the Taxation Act. A prepayment account is created automatically for all persons at the time of registration in the register of taxable persons.
The prepayment account balance and transactions on the prepayment account can be viewed in the e-services environment e-MTA by selecting “Accounting” and “Prepayment account balances” or “Prepayment account statements” from the menu.
Pay money to prepayment account
The prepayment account balance is increased by:
- amounts paid to the bank account of the ETCB or in cash to the ETCB;
- claims for refund according to VAT returns, natural person’s income tax returns or other claims for refund;
- the money released by the reduction of paid obligations;
- money transferred from another person’s prepayment account.
The prepayment account balance is reduced by:
- payment of obligations;
- fulfilling claims for refund, i.e. returning money to the bank accounts requested by the person;
- transferring money to another person’s prepayment account.
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If the taxpayer pays taxes before the due date, the tax amount will remain in his or her prepayment account until the due date of tax payment. The amount is transferred to cover the tax automatically in the early hours of the day following the due date. The claims with the same due date for payment will be covered in the order set out in the subsection 6 of § 105 of the Taxation Act.
For example, if the due date for paying land tax is 31 March, but the taxpayer pays the tax on 1 March, the amount will remain in his or her prepayment account until the early hours of 1 April.
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If the due date for payment of a claim has passedб an amount received to the prepayment account is also not transferred immediately to cover the claim. Amounts are transferred to cover claims automatically three times a day – at 01:00, 10:30 and 18:30. If several claims are unpaid, the claim with the earliest due date will be covered first.
For example, if the due date for paying land tax is 31 March, but the taxpayer pays the land tax on 5 April at 12:00, the amount received on the prepayment account will be transferred to cover the land tax on 5 April at 18:30.
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If the source document for determining a claim has a specific reference number for payment (e.g. interest claim, tax decision, fine decision, etc.), the paid amount is transferred to cover the claim immediately after the money is received on the prepayment account.
If there are available funds on the prepayment account that the account owner does not wish to cover future tax liabilities from, it is possible to apply for:
- a refund of the money to the bank account of oneself or another person,
- transferring money to another person’s prepayment account.
Submitting application
- For applying in the ETCB's e-services environment:
- enter the e-services environment e-MTA
- select the represented person on whose behalf you would like to submit the application
- select Accounting – Applications for refund and rewriting from the menu
- click New application
- if you would like the money to be refunded to a bank account, select Application for refund of the available funds of the prepayment account. If you wish to transfer the money to another person’s prepayment account, select Application for rewriting of the available funds of the prepayment account.
NB! If the applicant has not submitted necessary declarations during the current and two previous years, then it is not possible to submit applications for refund and rewriting.
- The application can also be submitted at the nearest service bureau of the ETCB or sent digitally signed and in free form by e-mail at [email protected].
- If you want to transfer money to your other prepayment account (state fee and security account), please send a digitally signed free-form application in the e-services environment e-MTA by selecting Communication – Correspondence from the menu.
Refund and rewriting of money
If there are enough available funds in the prepayment account for refund or rewriting, the system automatically prepares and confirms a decision about it.
Once the decision is confirmed, the funds will be returned to the bank account designated by the applicant within 3 working days.
The transfer of money to another prepayment account will be received immediately.
When money is refunded to a bank account or transferred to another person's prepayment account, the financial obligations due are set off from the amount before transfer.
If a bailiff has seized the applicant's funds, the ETCB is obliged to withhold the seized amount and transfer it to the bailiff.
If you pay a state fee (e.g. for the actions at the commercial register, land register, for court cases, etc.) or a security, you will be created a state fee and security account in addition to the prepayment account. In this account, you will see the financial transactions related to your state fees and securities.
Please note that if a reference number is indicated on the document underlying the payment of the state fee and security, this reference number must be indicated on the payment order. The amounts paid to the state fee and security account with the reference number of the document will be immediately transferred to cover the claim with the same reference number upon receipt of the transferred amount.
If the reference number has not been indicated on the payment order, then in order for the money to be transferred to cover the correct claim, you must send a digitally signed application to the ETCB in the e-services environment e-MTA by selecting Communication – Correspondence from the menu.
If a reference number is not indicated in the document for payment of the state fee or securities, information concerning the claim must be written in the explanation of the payment order. Based on the explanation, money is transferred to cover the correct claim by court officials or officials of the ETCB.
A digitally signed application for the refund of the available funds in the state fee and security account must be submitted to the court or authority where the acts for which a state fee is charged were carried out. Refund applications cannot be submitted in the e-services environment e-MTA.
A guarantees account records the financial operations related to deposit guarantees. An amount received in the guarantees account is booked, after which the deposit guarantee is registered in the system of guarantees.
When a guarantee is paid using a guarantee claim reference number (beginning with “321”), the amount paid is linked to the guarantee claim immediately after the registration of the deposit guarantee.
Amounts that are received in the guarantees account are amounts that are:
- transferred to the bank account intended for the payment of guarantees*;
- transferred to the bank account intended for the payment of taxes if the payment order bears the reference number of a guarantee claim (beginning with “321”).
*Please note that if you make a transfer to a bank account that is intended for the payment of guarantees but you enter the reference number of another payment document (e.g. customs declaration) to the payment order, the received payment will not be transferred to the guarantees’ account. The amount received is transferred to cover the claim with the indicated reference number immediately after the money has been received in the prepayment account. If the claim with this reference number has already been paid, the received amount will remain in the prepayment account of the payer.
Payment of deposit and return or transfer of the remaining balance of the deposit
Last updated: 27.03.2026
