Slovakian VAT registration
What are the Slovakian VAT registration thresholds?
For foreign businesses trading in Slovakia that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
For EU VAT registered companies selling goods over the internet to consumers in Slovakia, the VAT registration threshold (distance selling) is €35,000 per annum.
What information is required to get a Slovakian VAT number and registration
The Slovakian tax office will require the appropriate forms to be completed (in Slovak), and submitted with the following documentation:
- VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
- An original extract (either notarized or stamped by a court) from the company’s national trade register translated in Slovak by an official translator.
- Passport of representative of the company.
Non-resident businesses should submit the registration form and supporting documentation to the Slovakian tax authorities in Bratislava before the start of any taxable activity.
What is the format of a Slovakian VAT number
Once the registration has been granted, usually within three weeks of submitting the application form, a unique Slovakian VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Slovakia, it includes 10 digits and the prefix SK.
Slovakian Number Format
| Country Code | SK |
|---|---|
| Format | 1234567890 |
| Characters | 10 characters |
| Notes |
What next?
Once a business has its VAT number, it is free to commence trading, and charging Slovakian VAT. It must comply with the Slovakian VAT compliance rules, and file regular returns (see Slovakian VAT Returns briefing).
Latest Slovakian news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
November 04, 2018
The Slovakian VAT rate for hotels and similar accommodation services is to be reduced from the standard VAT rate...
November 19, 2017
From 1 Jan 2018, non-resident Slovakian businesses may avoid the obligation to VAT register for intra-community transactions and distance sales from Slovakia. Currently, foreign companies...