EU VAT REGISTRATION - VAT SLOVAKIA

EU VAT registration in Slovakia

Details:

The Slovak Republic introduced its value added tax system in 1993. Locally it is known as “Daň z pridanej hodnoty” (DPH).

After succession in the European Union in 2004, the Slovak Republic approved the VAT Act, which contains most of the guidelines for foreign companies that must register and complete local VAT declarations. The Ministry of Finance, which manages the VAT system, issues documents confirming decrees and orders regarding further insight into the Act.

Since joining the EU in May 2004, Slovakia has fully integrated EU VAT directives (laws) with its own regulations. This includes processes regarding Slovak VAT registrations, compliance, VAT rates, returns and related declarations.

VAT registration in Slovakia for companies:

Foreign companies can register for VAT purposes in Slovakia without having to set up a local company, i.e. you can register as a non-resident. There is no VAT threshold for registration of foreign entrepreneurs in Slovakia. However, an application for a VAT number must be received by the appropriate department no later than 30 days from the first taxable supply. This also applies when foreign companies make intra-Community supplies of goods. If you know that you need to register VAT in Slovakia, do not hesitate and contact us and we will help you.

When is VAT registration in Slovakia required?

imported goods sent to the European Union via Slovakia;

purchase and sale of products in Slovakia;

warehousing goods in Slovakia;

sale of goods from Slovakia to other EU countries;

sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Slovakia;

⇒ own delivery of goods.

How can I register VAT in Slovakia?

An application for VAT registration should be completed via the public administration page in Slovakia (Financial Administration Slovak Republic). Foreign taxpayers who do not have a permanent residence or permanent establishment in Slovakia receive an Slovakian VAT number only if they apply for it separately and if they provide goods or services on the territory of Slovakia.

What documents do we need to register VAT?

In order to register a foreign company for VAT purposes in Slovakia, we need the necessary documents to do so. These are usually documents such as:

a questionnaire on the occasion of which a taxpayer registration number will be issued (Form 416);

copy of an excerpt from the commercial register (KRS) in certified translation into Slovak;

scan of ID or passport;

If you need help with the registration, please do not hesitate and contact us.

Do you have any questions about VAT registration in Slovakia?
Do you have any questions about the Slovakian VAT registration for your company? Not sure if your company must be registered for VAT in Slovakia? If so, contact us via our contact form.
Registration-vat-slovakia
Country Slovakia
Country Code SK
Local VAT no. SK + 10 characters
Mail order threshold 35 000 € netto yearly
Submission of VAT returns monthly and quarterly
Annual declaration No
Waiting time for registrations Up to 2 months
Standard VAT rate 20%
Reduced VAT rate 10%
European Union Member State yes, since 2004