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

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

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.

EU e-book VAT rate cuts

December 28, 2018

Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...