Data models

Key concepts

RÚZ responses are built around two concepts that explain almost everything:

Hierarchy: everything links back to an accounting unit — see Data access.
Codes: most categorical values use official classification codes — see Codelists.

Type hierarchy

Four main entity types make up the register. An Accounting unit is always the starting point. Financial statements and annual reports link from it, and financial reports link from those. Each arrow is a field on the parent containing an array of child IDs. You call the child’s detail endpoint with those IDs to go one level deeper. Dotted lines indicate supporting objects that belong to a parent but are not navigated to via a separate endpoint.

A financial report can belong to both a financial statement and an annual report simultaneously.

Embedded types

object

The cover page of a financial report, embedded in UctovnyVykaz.obsah. Captures entity identification details as they appeared at time of filing — these may differ from current values on UctovnaJednotka.

Codelist-backed fields here use the same codes as on UctovnaJednotka. See Codelists.

Show properties

string

Entity name at time of filing.

string

IČO at time of filing.

string

DIČ at time of filing.

string

SID at time of filing.

Adresa

Registered address at time of filing.

Adresa

Principal place of business, if different from the registered address.

string

Legal form code from /api/pravne-formy.

string

Economic activity code from /api/sk-nace.

string

Statement type — mirrors UctovnaZavierka.typ.

string

Accounting entity type code.

boolean

true for consolidated statements.

string

Commercial register reference.

string

Fund manager name. Present for fund statements.

string

Legal Entity Identifier (LEI), 20 characters.

string

Accounting period start (YYYY-MM).

string

Accounting period end (YYYY-MM).

string

Prior period start (YYYY-MM). Used for comparative columns.

string

Prior period end (YYYY-MM). Used for comparative columns.

object

A postal address. Appears embedded in TitulnaStrana as both adresa (registered address) and miestoPodnikania (principal place of business).

Show properties

string

Street name and number.

string

Postal code.

string

Municipality name.

object

A file attachment on a financial report or annual report. Download the binary via /domain/financialreport/attachment/{id}.

When an attachment is deleted, the parent datumPoslednejUpravy is bumped — but fetching the attachment directly returns HTTP 404. Always handle 404 when downloading.

Show properties

integer

required

Attachment identifier. Use in the download URL.

string

Original filename.

string

MIME type, e.g. image/tiff or application/pdf.

integer

File size in bytes.

integer

Page count. Present for paginated formats like TIFF and PDF.

string

SHA-256 hex digest for integrity verification.

string

Language code of the attachment.

object

A single table section within UctovnyVykaz.obsah.tabulky. Contains a localised name and a flat array of row values whose positions are defined by the corresponding Sablona.

Show properties

object

Localised section name. Keys are language codes ("sk", "en"), values are label strings. Always access .nazov.sk or .nazov.en — never .nazov directly, as it is an object, not a string.

string[]

Row values in positional order, as defined by the corresponding Sablona.tabulky[i].riadky. Values are numeric strings — the unit is set by UctovnyVykaz.mena.

Entity types

object

The root entity — an accounting unit from which all financial statements and annual reports hang. Every other entity type links back here via idUJ.

When an entity is deleted, only id, datumPoslednejUpravy, and stav are returned. Always check for stav: "ZMAZANÉ" before accessing any other field.

Show properties

integer

required

Unique identifier.

string

Company registration number (IČO), 8 characters.

string

Tax identification number (DIČ), 10 characters.

string

Statistical identifier (SID), up to 5 characters.

string

Legal name, up to 500 characters.

string

Registered address — street.

string

Registered address — municipality.

string

Registered address — postal code.

string

Date of incorporation (YYYY-MM-DD).

string

Date of dissolution (YYYY-MM-DD). Absent if still active.

string

Legal form code from /api/pravne-formy.

string

Economic activity code from /api/sk-nace.

string

Organisation size code from /api/velkosti-organizacie.

string

Ownership type code from /api/druhy-vlastnictva.

string

Region code from /api/kraje.

string

District code from /api/okresy.

string

Municipality code from /api/sidla.

boolean

true if the entity has at least one consolidated financial statement.

integer[]

IDs of all associated financial statements.

integer[]

IDs of all associated annual reports.

string

Source system code. See Data sources.

string

Last modification date (YYYY-MM-DD), scoped strictly to this record. Does not update when linked statements or reports change — see Local storage.

string

Present only on deleted entities. Always "ZMAZANÉ".

object

A financial closing statement linked to an accounting unit. Groups one or more UctovnyVykaz records covering the same accounting period.

Show properties

integer

required

Unique identifier.

integer

required

ID of the parent accounting unit.

string

Accounting period start (YYYY-MM).

string

Accounting period end (YYYY-MM).

string

One of "Riadna", "Mimoriadna", "Priebežná", or "Kombinovaná".

boolean

true for consolidated statements.

boolean

true for central state administration consolidated statements.

boolean

true for public administration aggregate statements.

string

Date of submission (YYYY-MM-DD).

string

Date of preparation (YYYY-MM-DD).

string

Date as-of which the statement was prepared (YYYY-MM-DD).

string

Date of approval (YYYY-MM-DD).

string

Date the auditor’s report was attached (YYYY-MM-DD).

string

Fund name. Present when the statement belongs to a fund.

string

Legal Entity Identifier (LEI), 20 characters.

integer[]

IDs of the financial reports within this statement.

string

Source system code. See Codelists (Data sources table).

string

Last modification date (YYYY-MM-DD).

object

An annual report linked to an accounting unit. May contain financial reports, file attachments, or both.

Show properties

integer

required

Unique identifier.

integer

required

ID of the parent accounting unit.

string

Name of the accounting entity at time of filing, up to 500 characters.

string

One of "Ročná finančná správa", "Individuálna výročná správa", "Konsolidovaná výročná správa", or "Súhrnná výročná správa SR".

string

Reporting period start (YYYY-MM).

string

Reporting period end (YYYY-MM).

string

Date of submission (YYYY-MM-DD).

string

Date as-of which the report was prepared (YYYY-MM-DD).

string

One of "Verejné" or "Neverejné".

string

Fund name. Present when the report belongs to a fund.

string

Legal Entity Identifier (LEI), 20 characters.

integer[]

IDs of the financial reports within this annual report.

Priloha[]

File attachments.

string

Source system code. See Codelists (Data sources table).

string

Last modification date (YYYY-MM-DD).

object

A single financial report — the leaf node of the hierarchy. Contains structured tabular data in obsah and any file attachments in prilohy. May belong to a financial statement, an annual report, or both.

obsah is only present when pristupnostDat is "Verejné". Always check the access level before reading report content.

Show properties

integer

required

Unique identifier.

integer

ID of the parent financial statement. Absent if the report belongs to an annual report only.

integer

ID of the parent annual report. Absent if the report belongs to a financial statement only.

integer

ID of the template defining the structure of obsah.tabulky. See Get report template.

string

Currency unit applied to all values in obsah.tabulky, e.g. whole euros or thousands. See Get report template.

string

Tax office code.

string

One of "Verejné", "Verejné prílohy", or "Neverejné".

object

Report content — titulnaStrana and tabulky. See Get report template.

Priloha[]

File attachments.

string

Source system code. See Codelists (Data sources table).

string

Last modification date (YYYY-MM-DD). Updated when attachments are deleted.

Reference types

object

A report template that defines the row and column structure of UctovnyVykaz.obsah.tabulky. See Get report template for how to use it to interpret financial data.

Show properties

integer

required

Unique identifier. Stable — templates are never deleted.

string

Template name, e.g. "Úč FO 1-01".

string

Ministry of Finance regulation reference.

string

Effective from (YYYY-MM-DD).

string

Effective to (YYYY-MM-DD). Absent if still in use.

object[]

Table definitions, each with a localised nazov, a hlavicka array for the header layout, and a riadky array of row definitions whose order corresponds positionally to Tabulka.data. See Get report template.

Deleted entities

When an entity is deleted, its detail endpoint returns a stripped response rather than HTTP 404, so that sync consumers can detect and handle deletions.

{
  "id": 336953,
  "ico": "00603481",
  "nazovUJ": "Hlavné mesto Slovenskej republiky Bratislava",
  "datumPoslednejUpravy": "2012-11-14"
}

{
  "id": 316853,
  "datumPoslednejUpravy": "2013-08-21",
  "stav": "ZMAZANÉ"
}

The deleted entity’s id still appears in zmenene-od change lists so that sync consumers can discover it. Cascading behaviour:

Deleting an UctovnaJednotka deletes all its child records.
Deleting a VyrocnaSprava or UctovnaZavierka does not bump datumPoslednejUpravy on the parent UctovnaJednotka.
Deleting an attachment bumps datumPoslednejUpravy on the parent UctovnyVykaz, but the attachment itself returns HTTP 404.
In exceptional cases an entity may disappear from the public register without a trace.

Getting started

Concepts

API Reference

Key concepts

Type hierarchy

Embedded types

Entity types

Reference types

Deleted entities

​Key concepts

​Type hierarchy

​Embedded types

​Entity types

​Reference types

​Deleted entities

Key concepts

Type hierarchy

Embedded types

Entity types

Reference types

Deleted entities