VAT Registration in Slovakia for Foreign Entrepreneurs: §4, §5, §7 and §7a Explained

That distinction matters because Slovak law contains several different registrations. A Slovak s.r.o. can become a full VAT payer under Section 4. A genuinely foreign taxable person can become a full payer under Section 5. A non-payer may receive an IČ DPH only for intra-EU goods under Section 7 or for defined cross-border EU services under Section 7a. The last two registrations do not turn the business into an ordinary VAT payer and do not create a general input-VAT deduction.

This guide translates those rules into a practical decision process for foreign founders, directors, parent companies, e-commerce businesses and buyers of Slovak ready-made companies.

This article provides general information, not a transaction-specific tax opinion. Place-of-supply rules, exemptions, fixed establishments, agency relationships, stock movements and contractual terms can change the result. Review the intended transaction before issuing the first invoice or moving goods.

The short answer

A Slovak company does not automatically receive full VAT-payer status when it is incorporated. A domestic taxable person generally enters the Section 4 system because it voluntarily registers, exceeds the relevant calendar-year turnover threshold, or another statutory event makes it a payer. In 2026, exceeding €50,000 creates an application duty and normally payer status from 1 January of the following year; exceeding €62,500 creates payer status from the supply that crosses that higher threshold.

A foreign-owned Slovak s.r.o. is still a Slovak legal person. It normally analyses Section 4, Section 7 and Section 7a in its own name. Section 5 is instead for a taxable person that has no seat, place of business, fixed establishment, domicile or habitual residence in Slovakia. Under the current Section 5 rules, a foreign person generally becomes a payer when it makes a relevant Slovak taxable supply, receives an advance for it or makes a taxable intra-Community acquisition in Slovakia, unless a statutory exception applies. It then applies to Bratislava Tax Office within five working days.

Section 7 applies mainly to a non-payer acquiring goods from other EU Member States when the relevant acquisitions reach €14,000 in a calendar year. Section 7a applies before the first qualifying B2B service received from or supplied to another EU Member State; it has no monetary threshold. Neither registration makes the business a full VAT payer.

The practical first step is therefore not “apply for VAT”. It is: identify the legal person making the transaction, map the goods or service flow, determine the place of supply and customer status, then select the correct registration or exception. If direct portal access is inconvenient for a foreign director, a properly authorised Slovak tax adviser or other representative can usually handle the filing and ongoing electronic compliance.

What does VAT registration in Slovakia mean?

VAT registration is not a single legal status. It can mean either full payer registration or a limited identification for defined cross-border transactions.

A full payer registered under Section 4 or Section 5 generally charges Slovak VAT when required, submits VAT returns, may have control-statement and recapitulative-statement obligations, keeps statutory VAT records and can deduct input VAT when the deduction conditions are met. Slovakia's current standard VAT rate is 23%, with reduced rates of 19% and 5% for specified supplies. The correct rate depends on the exact goods or service, not on the registration route.

A person registered under Section 7 or Section 7a receives a Slovak VAT identification number, commonly called IČ DPH, but does not become a full VAT payer. That person accounts for VAT only in the situations covered by the particular section and cannot deduct that VAT merely because it holds the number.

Four identifiers foreign entrepreneurs should not confuse

An IČ DPH should be checked in the EU VIES system, but a VIES result should be read together with the underlying Slovak registration status and the transaction concerned.

The first question: which business are we talking about?

Before analysing a threshold, determine which entity makes the supply or acquisition.

A foreign-owned Slovak s.r.o.

If a Polish individual, Dutch B.V., UAE company or US corporation owns a Slovak s.r.o., the s.r.o. remains a separate Slovak legal person. The nationality or residence of its shareholder and managing director does not turn the s.r.o. into a “foreign person” for Section 5. The s.r.o. normally considers Section 4 for full payer status and Sections 7 or 7a while it is a non-payer.

The foreign parent or entrepreneur itself

If the foreign company makes the transaction directly—without using the Slovak subsidiary as contracting party—the foreign company's VAT position must be tested separately. If it has no relevant establishment in Slovakia, Section 5, reverse charge, OSS/IOSS, the cross-border SME scheme and VAT-refund rules may be relevant.

A Slovak branch or fixed establishment

A registered branch is not automatically the same as a VAT fixed establishment, and a VAT fixed establishment can exist only if the EU-law factual conditions are met. If the foreign business has a relevant Slovak fixed establishment involved in the transaction, the domestic registration analysis may change.

The company named on the contract and invoice is not the only fact that matters, but it is the correct starting point. Never combine the turnover or transactions of a foreign parent and its Slovak subsidiary without a legal reason.

The four main Slovak VAT registration routes

The Slovak Financial Administration's current registration guidance expressly separates payer registrations under Sections 4 and 5 from registrations under Sections 7 and 7a that do not create payer status.

VAT registration under Section 4

Section 4 primarily applies to a taxable person with a seat, place of business or fixed establishment in Slovakia—or, where none exists, domicile or habitual residence in Slovakia. For foreign founders, the most common example is their Slovak s.r.o.

The €50,000 calendar-year threshold

If the taxable person's turnover exceeds €50,000 during a calendar year, it must submit the registration application within five working days of exceeding the threshold. Unless an earlier statutory event occurs or the person opts into earlier payer status under the available rule, it becomes a VAT payer on the first day of the following calendar year.

The critical 2026 point is the measurement period. Since 1 January 2025, Slovak turnover for this test is accumulated from 1 January within each calendar year. It is not the former rolling 12-consecutive-month calculation. The counter resets at the beginning of a new calendar year, subject to the detailed turnover rules in the Act.

The €62,500 immediate threshold

If a supply takes the taxable person's relevant calendar-year turnover above €62,500, it becomes a payer from that supply. Where no earlier application has been filed, the application is due within five working days of crossing the threshold. If an application following the €50,000 threshold has already been filed and the person later crosses €62,500, the later event must be notified to the tax office without delay.

The date is commercially important: the supply that crosses €62,500 is already made in payer status. Pricing, invoices and accounting therefore need to anticipate the crossing rather than wait for the registration decision.

Other events that can create payer status

Section 4 also contains triggers unrelated to ordinary turnover, including specified legal succession, acquisition of a business or qualifying part of a business, certain demerger events and special real-estate-related situations. These are transaction-specific. A share purchase of an existing s.r.o. is not the same as acquiring a business as an asset deal: in a share purchase the same company continues to exist.

What counts as turnover?

Turnover is a statutory VAT concept, not simply total money received or accounting revenue. The place of supply, exemptions and the detailed inclusion rules matter. A foreign-market sale can still enter Slovak turnover where the place of supply rules and the VAT Act include it; some transactions are excluded or treated differently. Have the turnover schedule reviewed when the business has exports, exempt transactions, advance payments, real estate, agency arrangements or mixed supplies.

Does a newly incorporated Slovak company automatically receive a VAT number?

No. Incorporation gives a Slovak company an IČO and tax registration processes can produce a DIČ, but full VAT registration is separate. A new s.r.o. becomes a full VAT payer only when a statutory trigger applies or the tax office registers it on a valid voluntary application.

The company may nonetheless need a Section 7a registration before its first qualifying EU service—for example, before buying qualifying advertising or software services from an EU supplier—even if it has no sales and no domestic turnover.

Voluntary VAT registration in Slovakia

A domestic taxable person can apply under Section 4 before exceeding €50,000. The decisive condition is that the applicant is a taxable person carrying on, or credibly preparing to carry on, independent economic activity. A shell with no demonstrable economic plan is not automatically entitled to payer status merely because its owner prefers a VAT number.

The current statutory decision period is up to 21 days from receipt of the voluntary application. The applicant becomes a payer on the date stated in the registration decision; it must not charge Slovak VAT as a payer merely because the application was submitted.

What should a voluntary-registration file demonstrate?

• There is no single universal statutory checklist for every business model. A coherent file commonly includes:

• a current Commercial Register extract and accurate company details;

• a clear description of the intended taxable activity and transaction flow;

• executed contracts, purchase orders, accepted proposals or serious negotiations;

• supplier and customer information, including countries and VAT status;

• evidence of premises, equipment, personnel, website, licences or professional capacity where relevant;

• issued or received invoices and bank evidence where activity has started;

• forecasts that reconcile with the described business model;

• explanation of why full payer status is operationally relevant;

• authorised representation documents where a representative files the application.

• The file should prove the real economic activity. Artificial “evidence” created only for registration can create wider tax and compliance risks.

Is voluntary registration guaranteed?

Registration is not granted to a person that is not a taxable person. The tax office may request explanations and test whether the facts show genuine independent economic activity. However, the current rule is not accurately described as an unlimited discretionary favour: when the statutory conditions are met, Section 4 provides for registration within the statutory period. The practical risk is evidencing those conditions, not satisfying an invented minimum-revenue rule.

For assistance with the evidence strategy and filing, see ADVISON's VAT registration service in Slovakia.

VAT registration under Section 5 for foreign taxable persons

Section 5 applies to a foreign person: a taxable person that has no seat, place of business, fixed establishment, domicile or habitual residence in Slovakia for the statutory VAT definition.

An overseas shareholder is not registered under Section 5 merely because it owns a Slovak subsidiary. The foreign shareholder and the Slovak s.r.o. are separate taxable persons. Section 5 is analysed only when the foreign person itself makes the relevant transaction.

Current Section 5 trigger and timing

Under the rules effective in 2026, a foreign person generally becomes a Slovak VAT payer when it:

supplies goods or services that are subject to Slovak VAT, unless the supply falls within a statutory Section 5 exception;

receives an advance payment for such a supply; or

makes a taxable intra-Community acquisition of goods in Slovakia, subject to the statutory exclusions and the foreign-small-enterprise regime.

The application is filed electronically with Bratislava Tax Office within five working days after the foreign person becomes a payer. Bratislava Tax Office registers the person and issues the decision within ten days after receiving the application. The IČ DPH is valid from the date on which the foreign person became a payer, not merely from the later date of the decision.

This legal timing differs from legacy English guidance that still says every foreign person must apply before starting the activity or uses a seven-day deadline. Advance analysis remains prudent because the first relevant event may already carry Slovak VAT consequences, but the current statutory filing trigger must be described correctly.

When Section 5 registration may not arise

A foreign person does not become a payer if it supplies only transactions listed in the statutory exceptions. Important examples include:

• supplies for which the Slovak recipient is liable for VAT under the specified reverse-charge rules;

• qualifying exempt transport and related services;

• particular gas, electricity, heat or cooling supplies where the recipient accounts for VAT;

• qualifying triangular transactions where the foreign person acts as the first customer;

• supplies correctly reported under an applicable OSS/IOSS special scheme;

• supplies exempt under the listed VAT provisions; and

• supplies covered by the cross-border small-enterprise exemption under Section 68f.

These are legal categories, not labels the parties can choose. A contract saying “reverse charge” does not make the rule apply if the statutory customer, establishment or place-of-supply conditions are absent.

Reverse charge: the practical screen

For many B2B services supplied by a foreign business to an established Slovak taxable customer, the customer accounts for Slovak VAT. For certain goods or installation transactions, the Section 69 rules may likewise shift liability to the Slovak recipient. If every Slovak supply falls within an exception, local Section 5 registration may not be required.

The screen should ask:

1. Where is the place of supply?

2. Is the recipient a taxable person and, where required, identified for VAT?

3. Is the recipient established in Slovakia for the transaction?

4. Is the foreign supplier's Slovak fixed establishment involved?

5. Does the exact reverse-charge paragraph cover this supply?

6. Are there other Slovak transactions that fall outside the exception?

Cross-border SME exemption from 2025

Since 2025, an eligible EU small enterprise can opt to apply VAT exemption in another Member State through the EU cross-border SME scheme. The business must satisfy both the EU annual-turnover ceiling of €100,000 and the national conditions in the Member State where exemption is claimed, complete the home-state procedure and use the issued EX identification suffix as required.

This is not automatic and is not available to every non-EU business. A foreign EU business should assess the official EU SME scheme before assuming either compulsory Section 5 registration or a right to invoice exempt in Slovakia.

Representation and foreign documents

A foreign person can appoint a representative under the Slovak Tax Code. The power of attorney does not generally need notarisation merely to be effective toward the tax administrator; its scope and delivery still matter. If documents are in a foreign language, the tax administrator may request an officially certified Slovak translation.

A non-EU tax subject with a Slovak registration duty must appoint a Slovak-resident or Slovak-seated representative for service of documents. This should not be loosely marketed as a universal “fiscal representative” with automatic joint liability. Slovak VAT law also has special tax-representative regimes for particular transactions, such as the Section 69a import structure; those are different concepts.

Input VAT for a Section 5 payer

A Section 5 payer is a full payer, but the method of recovering Slovak input VAT can depend on its activities. Where the foreign person meets the conditions for the EU or third-country VAT refund procedure, Section 49(9) can restrict deduction through a Slovak return except for specified supplies and reverse-charge VAT. Do not promise that every Slovak cost will be deducted in the local return merely because the foreign business has a Section 5 number.

Fixed establishment: why it matters

The VAT concept of a fixed establishment is autonomous and transaction-specific. Under EU Implementing Regulation 282/2011, it generally requires sufficient permanence and a suitable structure of human and technical resources to receive and use services for its own needs or to make supplies, depending on the rule being applied.

A Slovak VAT number alone is not enough. Neither is a registered office, postal address, bank account, warehouse service or subsidiary automatically decisive.

The Court of Justice's Berlin Chemie judgment confirms that a subsidiary serving a parent is not automatically the parent's fixed establishment. The contractual and operational reality—control over people and technical resources, permanence and how supplies are made or received—must be assessed.

Questions to test before treating a foreign parent as established in Slovakia

1. Does the foreign company have people in Slovakia under its control?

2. What technical resources are continuously available to it?

3. Can those resources make the relevant supplies or receive and use the relevant services?

4. Are the same resources supposedly both supplying a service to the parent and constituting the parent's establishment for receiving that same service?

5. Is the Slovak subsidiary acting independently under its own contracts, risks and management?

6. Which establishment is most directly concerned with the particular transaction?

Fixed-establishment analysis can change place of supply, reverse charge, invoicing and registration. It should be documented before the parties adopt a VAT treatment.

VAT registration under Section 7

Section 7 primarily applies to a taxable person that is not a full payer and to certain non-taxable legal persons when they acquire goods in Slovakia from another EU Member State.

The €14,000 acquisition threshold

The application must be filed before the acquisition that causes the relevant total to reach €14,000 in a calendar year. The value is calculated without VAT paid or payable in the Member State of departure. Acquisitions of new means of transport and excise goods are not included in the €14,000 threshold calculation because special rules apply to them.

A person may elect Section 7 registration below the threshold. That election changes the VAT treatment of subsequent acquisitions and should not be made simply to obtain an “EU VAT number” without modelling the cost.

What Section 7 status means

The Section 7 registrant gives its Slovak IČ DPH to the EU supplier for covered acquisitions. The supplier generally invoices without its domestic VAT and the Slovak acquirer self-assesses Slovak VAT. The acquirer submits a Slovak VAT return and pays the tax by the 25th day after the month in which the tax liability arose.

Crucially, the Section 7 registrant is not a full payer and cannot deduct that self-assessed VAT. Slovak VAT is therefore normally a cost.

If the business already has Section 7a status

A person already registered under Section 7a does not submit a new Section 7 application when the acquisition threshold is reached; it uses the same IČ DPH and accounts for the acquisition. Below €14,000, giving the Section 7a number to a goods supplier can amount to choosing Slovak acquisition taxation and can affect later acquisitions. Coordinate purchase processes so employees do not use the number casually.

Example

A Slovak non-VAT s.r.o. buys office equipment and trading stock from Czech and Polish VAT-identified suppliers. Its covered acquisitions total €13,000, and a planned €2,000 purchase will bring the calendar-year total to €15,000. It should apply under Section 7 before that purchase. It then self-assesses Slovak VAT and cannot deduct it unless it separately becomes a full payer.

VAT registration under Section 7a

Section 7a addresses a domestic taxable person that is not a full payer and receives or supplies defined cross-border B2B services involving another EU Member State.

No monetary threshold

Registration is required before the first qualifying service, regardless of value. It commonly applies where the place of supply follows the general B2B rule in Section 15(1): at the customer's establishment.

Typical examples can include advertising, consulting, legal, accounting, engineering, translation, electronically supplied services, licences, software subscriptions and certain transport-related services. The supplier or customer must be in another EU Member State and the specific service must fall within the relevant place-of-supply and liability rule. A service from the United States, United Kingdom or UAE is not a Section 7a registration event merely because it is cross-border, although Slovak reverse-charge and return obligations can still arise under other provisions.

Receiving an EU service

After registration, the Slovak non-payer gives its IČ DPH to the qualifying EU supplier. The supplier generally invoices without its local VAT under reverse charge. The Slovak recipient self-assesses Slovak VAT, files a VAT return and pays the tax by the 25th day after the month in which the tax liability arose. It has no deduction right under Section 7a, so the VAT is normally a cost.

If the recipient failed to register before receiving the service, the tax liability does not disappear. It should correct the registration and reporting promptly.

Supplying an EU service

For a qualifying B2B service supplied to a VAT-identified business in another EU Member State, the Slovak supplier generally invoices without Slovak VAT, includes the required reverse-charge wording and reports the service in a quarterly recapitulative statement by the 25th day after the quarter. The service is not included in an ordinary Slovak VAT return solely for this Section 7a supply.

Google Ads, Meta Ads and SaaS

A Slovak non-payer buying advertising or software from an EU-established supplier often needs Section 7a registration before the first service. But the supplier entity and invoice must be checked. Large groups invoice from different jurisdictions, and a non-EU supplier does not create Section 7a registration on that fact alone. The accounting system should capture supplier country, VAT number, invoice date, tax point and reverse-charge treatment.

Section 4 vs Section 7 vs Section 7a

Section 5 is the non-resident full-payer route and belongs beside Section 4 in the full comparison matrix later in this package.

Is VAT registration required before the first transaction?

It depends on the route.

Section 4 voluntary registration: apply in advance, but payer status starts only on the date stated in the decision.

Section 4 at €50,000: apply within five working days after exceeding the threshold; normal payer status starts on 1 January of the next year unless an earlier rule applies.

Section 4 at €62,500: payer status starts with the crossing supply; file within five working days or notify the tax office without delay if an application is already pending.

Section 5: current law generally makes the foreign person a payer on the relevant taxable event and requires the application within five working days, subject to exceptions. Analyse before the event because the VAT treatment starts then.

Section 7: apply before the acquisition that brings relevant EU goods acquisitions to €14,000.

Section 7a: apply before the first qualifying EU service, irrespective of value.

The safest operational rule is to review VAT before signing the first material contract, accepting an advance, moving stock or enabling an EU advertising/SaaS account.

How to apply for VAT registration in Slovakia

VAT registration applications are submitted through the Slovak Financial Administration portal. The current electronic form is REGDPv24 – Application for registration, notification of changes and application for cancellation of registration for income tax, value added tax and insurance tax. The authoritative version should always be selected from the current Financial Administration form catalogue rather than copied from an old guide.

Practical filing workflow

1. Identify the applicant and registration route.

2. Confirm the relevant trigger date and filing deadline.

3. Register the user on the Financial Administration portal if necessary.

4. Establish the user's authorisation to act for the tax subject.

5. Open the current registration form in the Personal Internet Zone.

6. Complete the correct VAT annex and state the legal reason and date.

7. Attach the supporting file appropriate to the business and route.

8. Authorise and submit the electronic filing.

9. Save the submission receipt and monitor electronic communications.

10. Answer any request for evidence within the stated period.

11. On registration, record the effective date and IČ DPH—not only the decision-delivery date.

12. Update invoicing, accounting, bank-account notifications and filing calendars.

The Financial Administration confirms that Slovak companies registered in the Commercial Register must file the registration form electronically. A foreign applicant may be represented; the filing representative's portal registration and authorisation must be established before the deadline.

What documents may be required?

The evidence depends on whether registration is mandatory or voluntary, whether the applicant is Slovak or foreign and what transaction caused the registration.

Slovak company

Common supporting materials include:

• Commercial Register extract and identification data;

• contracts, orders, invoices and bank statements supporting turnover or economic activity;

• turnover calculation by calendar year, with explanation of included and excluded transactions;

• description of goods, services, customer types and countries;

• evidence of premises, staff, equipment, suppliers or licences where relevant;

• transaction document proving legal succession, business acquisition or another special trigger;

• portal authorisation or power of attorney for the filing person;

• voluntary-registration business plan and evidence of genuine preparatory activity.

Foreign company without a Slovak subsidiary

Common materials include:

• current foreign register extract or equivalent proof of existence;

• constitutional documents where authority is not clear from the extract;

• identification of directors, signatories and ultimate beneficial owners when requested for the process;

• home-country VAT/tax registration evidence;

• contracts, orders, invoices, transport and warehouse documents mapping the Slovak transaction;

• explanation of the place of supply and why Section 5 applies or an exception does not;

• evidence of whether a Slovak fixed establishment exists and is involved;

• power of attorney and portal authorisation;

• Slovak service-of-documents representative for a non-EU tax subject where required;

• officially certified Slovak translations if requested by the tax administrator.

Do not apostille, legalise or translate a large document set before the tax adviser confirms what is actually needed. The tax administrator can request certified translations, but unnecessary authentication increases cost and delay.

Does the foreign director need access to the Financial Administration portal?

The company must have a reliable person authorised to use the portal; the foreign director does not always need to operate it personally.

The Financial Administration's Personal Internet Zone (OIZ) is separate from the company's Slovensko.sk electronic mailbox. A user first has an individual portal account and then needs authorisation to the relevant tax subject. Several users can be authorised for one company, with general or agenda-limited rights.

The current portal supports login by identifier and password or through Slovensko.sk. The Slovensko.sk route can use Slovak eID, a chip residence card, the Slovensko v mobile application or a supported EU-issued login means. Authentication proves who the user is; portal authorisation determines which company the user may act for.

A foreign director without a practical login method can appoint a tax adviser or another representative and establish that person's authorisation. Do not share the director's personal login credentials. Formal authorisation creates a safer access trail and can be withdrawn when the engagement ends.

Financial Administration portal vs Slovensko.sk mailbox

Access to one does not automatically grant every right in the other. For the separate government-mailbox workflow, use ADVISON's related Slovensko.sk guide once published.

Can the registration be completed remotely?

Usually yes, if the applicant and representative have the necessary portal access, authorisations and evidence. The tax registration form is electronic, and a properly authorised Slovak tax adviser can file and communicate with the authority.

Remote completion is not an absolute promise. A foreign director may need to solve identity or portal registration, sign a power of attorney, provide certified translations, or respond to a tax-office request. The Financial Administration's current guidance says a user without eID, a chip residence card, Slovensko v mobile or an EU-issued login means may need to attend a tax office to complete user registration. Using an already registered professional representative can often avoid making the director the operational filer.

The VAT process should also be separated from company formation, banking and customs. A VAT registration can be handled remotely even where a bank requires a personal visit. Conversely, remote company acquisition does not itself create portal authorisation.

For the corporate side, see ADVISON's guide to buying a Slovak company remotely and the foreign-director requirements guide.

How long does VAT registration take?

The statutory period depends on the route and starts when the tax authority receives the application; it does not include the applicant's preparation time.

• Section 4 mandatory registration: generally up to 10 days.

• Section 4 voluntary registration before €50,000: up to 21 days.

• Section 5 foreign-person registration: up to 10 days.

• Section 7 registration: without delay, no later than 10 days.

• Section 7a registration: no later than 10 days.

These are statutory authority periods, not guaranteed end-to-end commercial timelines. An incomplete filing, mismatched portal authorisation, request for evidence or translation issue can extend the practical process. Full payer status also begins on the date determined by the applicable legal rule or decision, not simply when the applicant receives a number.

ADVISON's existing VAT service page and some older indexed content still contain legacy thresholds and broad timing claims. They should be updated to align with this article before publication.

What happens after registration?

Registration is the start of the VAT operating process, not its end.

Full payer under Section 4 or Section 5

The business should immediately:

• confirm the effective date and exact registration route;

• validate the IČ DPH in VIES where relevant;

• update invoice templates, contracts, prices and tax codes;

• determine the first tax period and filing dates;

• configure VAT ledgers and evidence for domestic, EU and third-country transactions;

• notify all business bank accounts to the Financial Directorate without delay;

• determine whether VAT returns, control statements and recapitulative statements apply;

• assign portal and official-mailbox monitoring;

• review pre-registration assets and possible Section 55 deduction;

• train sales and purchasing staff not to apply one VAT treatment to every transaction.

The basic VAT period is a calendar month. A payer may change to quarterly filing only when the statutory time and turnover conditions are met. It should not assume quarterly filing from the start.

Section 7 registrant

The business should configure procurement to track EU goods acquisitions, self-assess and pay Slovak VAT, submit the required return by the 25th after the relevant month and prevent the IČ DPH from being used for unrelated transactions.

Section 7a registrant

The business should identify qualifying incoming and outgoing EU services, self-assess VAT on received services, file and pay by the 25th after the relevant month, issue correct reverse-charge invoices for qualifying outgoing services and submit quarterly recapitulative statements by the 25th after the quarter.

When can the business start charging Slovak VAT?

A business should charge Slovak VAT only when the VAT Act makes it liable to do so and from the correct effective date.

A voluntary Section 4 applicant starts as a payer on the date stated in the decision. A domestic person crossing €62,500 can be a payer from the crossing supply even before the decision arrives. A Section 5 foreign person can likewise have payer status from the triggering event. Section 7 and Section 7a registrants do not start adding Slovak VAT to ordinary domestic sales merely because they obtained an IČ DPH.

If a contract states a VAT-exclusive fixed price, delayed registration can create a commercial dispute about whether VAT may be added. Contracts and quotes should address VAT status, reverse charge and change-of-law or status events before invoicing.

Can VAT incurred before registration be deducted?

Sometimes, but not as a blanket refund of every pre-registration cost.

Under Section 55, a taxable person that becomes a full payer can potentially deduct VAT on qualifying tangible and intangible assets acquired as a taxable person before registration, subject to Sections 49 to 51 and the specific restrictions. For depreciable assets, the deductible amount is reduced by the portion corresponding to depreciation. Inventory is treated differently from already consumed costs, and previous tax-expense treatment can matter.

The claim is normally addressed in the first relevant VAT return and must be supported by valid invoices, ownership, business use and the other deduction conditions. Section 7 and Section 7a registrations do not create this deduction right because the person has not become a payer.

Before registration becomes effective, preserve a schedule of assets, inventory, invoice dates, supplier VAT numbers, tax amounts, business use and accounting treatment. The Financial Administration's deduction guidance should be applied transaction by transaction.

VAT registration and e-commerce

E-commerce VAT depends on where goods are located and transported, whether the customer is a business or consumer, where the seller is established and whether OSS or IOSS is used.

Cross-border B2C sales within the EU

The EU OSS scheme can allow a seller to report VAT due on eligible intra-EU distance sales of goods and cross-border B2C services through one Member State. The EU framework uses a €10,000 Union-wide threshold for specified cross-border B2C transactions by eligible EU-established suppliers. Above it—or upon election—VAT is generally due in the customer's Member State and can be reported through OSS.

OSS is a reporting simplification, not a universal exemption from local VAT registration. The European Commission's OSS portal should be used to test the exact transaction.

Stock stored in Slovakia

Holding inventory in a Slovak warehouse or fulfilment centre can create Slovak VAT transactions, including transfers of own goods, local supplies or intra-Community movements. OSS does not ordinarily report every stock movement or domestic Slovak sale. A seller that stores goods in Slovakia should complete a local registration analysis before the first movement, even if an online marketplace handles consumer sales.

Non-EU e-commerce

IOSS may simplify VAT on qualifying imported consignments not exceeding €150, but customs, importer-of-record and platform-deemed-supplier rules must also be analysed. A non-EU seller may need an intermediary for IOSS and may separately need EORI. None of those registrations is interchangeable with ordinary Slovak VAT registration.

VAT registration and construction or installation work

Construction, installation and assembly transactions require special attention because the place of supply and reverse-charge rules differ between services, goods with installation and domestic construction work.

A foreign supplier should establish:

1. whether the contract is a service connected with Slovak immovable property, a supply of goods with installation, or several supplies;

2. which entity supplies and which establishment is involved;

3. whether the Slovak customer is a payer or another person covered by the applicable reverse-charge rule;

4. whether the supplier makes any local transactions outside reverse charge;

5. whether equipment or materials move into Slovakia as an intra-Community acquisition or import;

6. whether a fixed establishment is created or involved.

Do not assume that all work physically performed in Slovakia requires Section 5 registration, or that all B2B work is reverse charged. The exact Section 69 rule and contract structure must be matched.

Is EORI the same as VAT registration?

No. EORI is a customs identifier used for interactions with EU customs authorities. VAT registration determines VAT status and reporting. A business importing or exporting goods can need both, one or neither depending on its role.

EORI numbers and Slovak VAT identifiers can look similar in certain cases, but they arise from different systems. An EORI check does not prove VAT-payer status, and VIES does not establish customs registration. See the European Commission's EORI guidance.

VAT registration vs corporate income tax registration

VAT and corporate income tax are separate taxes with different triggers, identifiers, returns and calculation bases. A Slovak s.r.o. may have a DIČ for corporate income tax while remaining a non-payer for VAT. Conversely, a foreign person can have a Slovak VAT registration without becoming a Slovak corporate-income-tax resident.

A VAT fixed establishment is also not automatically identical to a permanent establishment for corporate income tax. The definitions, treaty rules and functions differ. A warehouse or local representative should therefore be reviewed separately for VAT, customs and direct-tax purposes.

Buying a ready-made VAT company

A ready-made VAT company is an existing Slovak legal person that already holds full VAT-payer status. Buying its shares is different from applying for a new VAT number: the legal person continues, including its tax history, contracts, accounting records, portal relationships and official correspondence.

For available companies, see ADVISON's Slovak VAT-registered ready-made companies and the explanation of how buying a ready-made company works.

What happens to VAT registration when you buy a Slovak ready-made VAT company?

In a share acquisition, the company itself does not change. Its IČO, DIČ and IČ DPH therefore normally continue, subject to any tax-office decision, cancellation ground or status change. The new shareholder does not personally acquire the VAT number; it remains the company's identifier.

The practical handover should verify more than a VIES result:

• current VAT-payer status and effective registration route;

• filed VAT returns, control statements and recapitulative statements;

• zero-return history and any corrections;

• VAT ledgers and accounting records;

• tax-office communications, audits, enquiries and deadlines;

• current Financial Administration portal authorisations;

• Slovensko.sk mailbox access and unread messages;

• all bank accounts notified for VAT purposes;

• invoices, contracts and whether any trading has occurred;

• outstanding tax balances, refunds, securities or enforcement indicators;

• cancellation applications or tax-office proceedings;

• current director, shareholder and UBO records.

Former directors or advisers should not retain unnecessary portal or mailbox access. New operational users should be authorised, notifications updated and the first filing owner named in writing.

Buying a Slovak VAT-ready company? The handover must cover VAT status, portal authorisations, accounting, notified bank accounts and government correspondence—not only the Commercial Register and bank account.

Ready-made VAT company vs new VAT registration

Neither route is universally better. Compare total transaction cost, desired company identity, banking, required start date, VAT deduction profile, customer expectations and due-diligence comfort. SetupMART's related comparison, voluntary VAT registration vs a ready-made s.r.o., should be updated alongside this guide where it overstates discretion or contains legacy references.

VAT Checklist After Buying a Slovak Ready-Made Company

Verify the company in the Commercial Register and confirm that the share/director changes were filed.

• Verify the IČ DPH in VIES and the Slovak Financial Administration's taxpayer lists.

• Obtain the VAT registration decision and confirm the effective date and route.

• Obtain all VAT returns, control statements and recapitulative statements since registration.

• Reconcile VAT ledgers to accounting and bank records.

• Confirm whether the company ever traded, employed people, held assets or signed contracts.

• Review open tax-office messages, audits, enquiries, deadlines and refunds.

• Review and remove obsolete Financial Administration portal authorisations.

• Arrange new director/adviser portal access and test it.

• Review Slovensko.sk mailbox access and unread messages.

• Confirm every business bank account notified for VAT and update changes without delay.

• Update invoice templates, legal name, address, bank details and contacts.

• Agree the first filing period and accountant responsibility in writing.

• Preserve the full handover file and audit trail.

Common registration risks

Applying under the wrong section

A foreign owner sees “foreign company” and selects Section 5 for its Slovak s.r.o., or a non-payer assumes Section 7a is full payer registration. Start with the contracting legal person and intended transaction.

Using the old turnover test

Current domestic turnover is measured for the calendar year. A spreadsheet still using €49,790 or rolling 12 months can cause both late and premature conclusions.

Waiting for €50,000 before reviewing EU services

Section 7a has no value threshold. A €20 qualifying service can create the advance registration obligation.

Assuming every foreign first sale requires registration

Reverse charge, exemption, OSS, triangular trade and the cross-border SME scheme can change the result. The exception must be proved; it should not be assumed.

Treating an IČ DPH as proof of full payer status

Section 7 and Section 7a numbers do not permit general input deduction or ordinary domestic VAT charging.

Charging VAT from the application date

A voluntary applicant becomes a payer on the date in the decision. Other routes can have earlier statutory effective dates. The application date is not a universal answer.

Ignoring portal authorisation

Registration may be legally due while no one can submit for the company. Establish the user, representative and authorisation before the deadline.

Assuming OSS covers Slovak stock

OSS covers specified consumer supplies, not every local transaction or movement of own goods. Warehouse flows need separate analysis.

Buying a ready-made VAT company without tax handover

VIES validity is only one check. The buyer acquires the same legal person's history and must inspect filings, records, accounts and communications.

What can happen if registration is late?

Late registration can result in a penalty under the Slovak Tax Code, but the more immediate issue is reconstruction of the correct VAT treatment from the date the law applied.

Depending on the route, the business may need to:

• submit the overdue registration application;

• determine the correct effective payer or identification date;

• reconstruct transactions by tax period;

• file overdue or corrective VAT returns, control statements or recapitulative statements;

• pay VAT and possible interest;

• correct invoices and customer reporting;

• assess input deduction available under the specific late-registration rules;

• respond to a tax-office request and preserve evidence of the correction.

The absence of an issued IČ DPH at the time of the transaction does not necessarily eliminate the underlying tax liability. Neither does a supplier's incorrect foreign VAT charge automatically remove Slovak reverse-charge liability.

What should I do if I have already started trading without the correct VAT registration?

Do not wait for an annual accountant review. Use this sequence:

• Stop issuing new invoices under an unverified treatment if practical.

• Identify the legal person and every relevant establishment.

• Export sales, purchases, advances, stock movements and invoices from the start date.

• Classify transactions by country, goods/service, B2B/B2C, place of supply and customer VAT status.

• Determine the correct Section 4, 5, 7 or 7a trigger and effective date.

• Check whether reverse charge, OSS/IOSS, exemption or the SME scheme applies.

• File the registration or notification without further delay.

• Calculate returns, statements, VAT and interest period by period.

• Correct invoices only after the legal treatment is confirmed.

• Notify customers or suppliers where their reporting is affected.

• Ask a Slovak tax adviser to assess penalties, disclosure strategy and any procedural remedy.

• Document why the error occurred and change the control that failed.

Do not assume that a late-registration penalty or deadline will automatically be waived. Relief and procedural remedies depend on the facts and current law.

Practical scenarios

Scenario 1 – Polish entrepreneur forms a Slovak s.r.o.

The Polish owner and director incorporates a Slovak s.r.o. that will sell consulting services. The s.r.o., not the individual owner, is the taxable person. It considers voluntary Section 4 registration or the calendar-year thresholds. If it supplies qualifying B2B services to Polish VAT-identified clients while still a non-payer, it registers under Section 7a before the first service and submits quarterly recapitulative statements. Polish ownership does not make the s.r.o. a Section 5 foreign person.

Scenario 2 – Slovak non-VAT company buys goods from Poland

The s.r.o. is not a full payer. Its relevant EU goods acquisitions total €12,500, and a €2,000 purchase is planned. It registers under Section 7 before the new acquisition, gives its IČ DPH to the supplier, self-assesses Slovak VAT and cannot deduct it. If it already holds a Section 7a number, it normally uses that number without a separate Section 7 application when the threshold is reached.

Scenario 3 – Slovak non-VAT company buys Meta or Google advertising

Before the first invoice, the company checks which group entity supplies the service. If the supplier is established and VAT-identified in another EU Member State and the general B2B place-of-supply rule applies, the Slovak company registers under Section 7a before receiving the service. It self-assesses Slovak VAT without deduction. A non-EU supplier changes the registration analysis even though Slovak reverse-charge liability may remain.

Scenario 4 – Dutch consultancy supplies services to a Slovak business

The Dutch company has no Slovak establishment and supplies ordinary B2B consulting to a Slovak taxable customer. The general place-of-supply and reverse-charge rules will commonly make the Slovak customer liable, so the Dutch supplier may fall within a Section 5 exception if it makes only such Slovak supplies. It should verify customer status, which establishment receives the service and whether it has any other Slovak transactions. If eligible, its use of the EU SME scheme should be analysed separately; it is not needed where reverse charge already controls the supply.

Scenario 5 – UAE company stores goods in Slovakia

The UAE company imports or moves stock into a Slovak warehouse and sells from that stock. It has no automatic exemption merely because sales are online. Imports, own-goods transfers, local supplies, marketplace rules, OSS/IOSS and importer status must be mapped. Section 5 registration may arise from the relevant Slovak taxable event. As a non-EU tax subject with a Slovak registration duty, it must also arrange a Slovak representative for service of documents. EORI may be required in addition to VAT.

Scenario 6 – Foreign buyer acquires a Slovak ready-made VAT company

The buyer acquires shares in an existing s.r.o. The company and its IČ DPH continue; the shareholder does not obtain a personal VAT number. Before trading, the buyer verifies VIES and Slovak status, receives the full VAT/accounting file, reviews portal and Slovensko.sk access, removes obsolete users, updates notified bank accounts and assigns responsibility for the next return. For the acquisition process, see ADVISON's VAT-ready company offer.

Which Slovak VAT registration route may apply?

Is the business a Slovak company or a foreign business?

If a Slovak s.r.o. makes the transaction, start with Sections 4, 7 and 7a. If the foreign parent or entrepreneur makes it directly and lacks a relevant Slovak establishment, test Section 5 and its exceptions.

Has it reached the applicable domestic turnover threshold?

For a domestic taxable person, calculate current calendar-year turnover. Above €50,000, file within five working days and plan for payer status from the next 1 January unless an earlier rule applies. A supply crossing €62,500 creates immediate payer status.

Does it acquire goods from another EU Member State?

If it is not a full payer, track the €14,000 Section 7 acquisition threshold and register before the acquisition that reaches it. Check new vehicles, excise goods and voluntary use separately.

Does it receive or provide relevant cross-border EU services?

If it is a domestic non-payer, Section 7a normally applies before the first qualifying service, with no monetary threshold.

Does it make a taxable supply with the place of supply in Slovakia?

If a genuinely foreign person makes that supply, test Section 5 and the date of the taxable event.

Is reverse charge available?

If the Slovak recipient is legally liable under the relevant Section 69 rule and all Slovak supplies fall within the Section 5 exception, non-resident registration may not be needed. Verify rather than assume.

Does it hold stock or operate a fixed establishment in Slovakia?

Local stock can create registrations outside OSS. A fixed establishment can change the foreign-person analysis, but a subsidiary, address or VAT number alone is insufficient.

Foreign Entrepreneur’s Slovak VAT Checklist

• Identify the exact legal person making each transaction.

• Separate the Slovak s.r.o. from its foreign shareholder or parent.

• Map goods, services, stock locations, customer countries and B2B/B2C status.

• Test place of supply, reverse charge, exemption, OSS/IOSS and SME scheme.

• Calculate domestic turnover from 1 January, using €50,000 and €62,500.

• Track EU goods acquisitions against the €14,000 Section 7 threshold.

• Review qualifying EU services before the first invoice for Section 7a.

• Assess fixed-establishment facts, not labels.

• Select the correct registration route and trigger date.

• Arrange Financial Administration portal registration and company authorisation.

• Prepare transaction-specific supporting evidence.

• Submit the current electronic form and save the receipt.

• Monitor tax-office and Slovensko.sk communications.

• Confirm the effective date before changing invoice treatment.

• Notify business bank accounts and build the filing calendar.

• Document the accountant/adviser's role and escalation deadlines.

Need to determine whether your business must register for VAT in Slovakia?

Tell ADVISON:

1. which legal person will trade—the Slovak company or the foreign business;

2. its country of establishment and any Slovak premises, staff or stock;

3. what goods or services it buys and sells;

4. supplier and customer countries and whether customers are businesses or consumers;

5. expected Slovak calendar-year turnover;

6. planned EU goods acquisitions and cross-border services;

7. whether transactions have already started;

8. whether you need full payer status or only the legally required identification;

9. whether you want direct portal control or professional representation.

ADVISON can then assess the practical route, supporting file and filing workflow. See the VAT registration service or contact ADVISON.

Do you need a Slovak company that is already registered for VAT?

A VAT-registered ready-made s.r.o. can be appropriate where an existing payer status is commercially necessary and the buyer accepts a share acquisition after proper legal, tax and accounting review.

Before choosing this route, confirm the intended activity, country and director profile, banking needs, launch date and required VAT history. Review ADVISON's current VAT-registered ready-made companies, non-VAT ready-made companies and the step-by-step acquisition process.