In order to become a VAT payer in Slovakia, individuals or businesses are required to submit an application to the Tax Authority for registration. Section 4 of the VAT Act stipulates that the Tax Authority must complete the registration process within 21 days of the application submission date for residents.
For non-residents, the process must be completed within 7 days of application submission. As part of the registration process, taxpayers must provide the Tax Authority with information on all foreign and Slovak bank accounts that are utilized for business purposes.
Read all about VAT registration in Slovakia in our comprehensive guide.
A “non-established business” refers to a business entity without a permanent establishment or business location within Slovakia. Given that there’s no specific registration threshold for such businesses, the Slovak tax authority necessitates them to register for VAT prior to undertaking specific business operations within Slovakia.
Taxable Persons include:
Slovak VAT Act defines a taxable person as an individual or legal entity that conducts any type of economic activity independently, regardless of its purpose or outcome. This includes activities such as producing, trading, and providing goods and services that generate income, as well as using tangible or intangible assets to generate income.
Typically, an individual or entity conducting economic activities and meeting the turnover threshold for VAT registration must register for Slovak VAT within 20 days following the end of the calendar month in which the threshold was reached. However, as mentioned previously, some individuals or entities must register within 10 days of becoming taxable persons.
Individuals or entities may choose to register for Slovak VAT voluntarily, even if not obligated to do so, to be able to reclaim input VAT. In Slovakia, individuals or entities that are not required to register for VAT can still register voluntarily by submitting an application to the Tax Authority, provided they either conduct a business that intends to make taxable supplies or already make taxable supplies.
Individuals or entities who are not obligated to register for VAT in Slovakia include the following:
In Slovakia, group registration for VAT purposes is only available to distinct legal entities that satisfy the requirements for VAT grouping. Under the Slovak VAT Act, multiple companies or individuals who share financial, economic, and organizational ties can form a VAT group (i.e., be regarded as a single VAT payer) if one entity has control over the others or if all entities are under common control and have their seats or permanent establishments (PEs) located in Slovakia.
A non-resident taxable person refers to a taxable person who does not have a registered office, business premises, fixed establishment, permanent address, or usual residence in Slovakia and conducts business activities outside of Slovakia. A fixed establishment is a permanent place of business where all the necessary equipment and property required for business activities are located. According to the Slovak VAT Act, a non-resident taxable person must usually submit a VAT registration application to the Tax Authority before starting to provide taxable supplies in Slovakia.
In Slovakia, non-resident taxable persons who import goods and are not registered under the VAT Act may appoint a representative to apply for VAT exemption for the imported goods and for subsequent intra-Community transactions.
If a non-resident taxable person who is an importer authorizes an import VAT representative, they are not required to file a tax registration application as a non-resident taxable person in Slovakia.
The import VAT representative has the same duties and rights as the importer when acting on behalf of the importer in relation to the importation of goods and their subsequent supply to other Member States.
As of 1 July 2021, non-Slovakian e-commerce sellers within the EU who ship goods to Slovakia are required to charge local VAT on their sales. This is in compliance with the EU ecommerce VAT package reforms. For imported distance sales not exceeding €150, Slovak sales VAT must be charged with the option to return via IOSS (Import One Stop Shop).
Last updated: 13/11/2023
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax