52. Must reports from political parties and/or candidates reveal the identity of donors?

(5) A party is obliged to publish by 31 March each year on its website a list of persons who contributed to its activities in the previous calendar year with a monetary gift or membership fee, the amount of which is more than twice the minimum wage of an employee remunerated monthly. a non-monetary gift or other gratuitous performance, the value of which is higher than twice the minimum wage of the employee remunerated by the monthly wage valid at the time of their acceptance (hereinafter referred to as the "list"). In the list, the party shall state the amount of the monetary gift or membership fee, the subject and value of the non-monetary gift or other gratuitous performance, as well as identification data on the person who contributed to the party's activities, including name, surname and permanent residence address. it is a natural person - entrepreneur, also the trade name and identification number and, in the case of a legal person, the name or trade name, the identification number and the address of the registered office. If a party has not received contributions under the first sentence in the previous calendar year, it shall publish a notice to that effect on its website by 31 March.
Source: § 22 (5), Law No. 85 on Political Parties and Movements, 2005 (amended 2019)

Source: Law No. 181 on the election campaign and amendments to Law No. 85 on political parties and movements, 2014 (amended 2019)

The MoI provided online reporting templates both for candidates and third parties, consistent with the itemisation provided by the law. The template required outlining expenses for opinion polls, paid advertisement, billboards and travel, and other expenses for advertising. With regard to incomes, the template required reporting on received in-kind donations and gratuitous services, but did not entail aggregated information about received financial donations.
Source: OSCE/ODIHR (2019) Slovak Republic, Presidential Election, 16 and 30 March 2019. OSCE/ODIHR Election Assessment Mission, Final Report. OSCE/ODIHR, Warsaw

Reports from political parties must reveal the identity of donors. There is no similar obligation for candidates participating in presidential election.