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Slovakia VAT registration simplification

  • Nov 18, 2017 | Richard Asquith

Slovakia VAT registration simplification

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 must apply for a Slovakian VAT registration if they are acquired or dispatch goods on a B2B basis through Slovakia. Or if they make distance sales from Slovakia where the place of taxation is the country of arrival.

This obligation is to be removed in 2018; the company will instead by obliged to appoint a ‘e-commerce tax representative’.

Where there is a taxable supply made in Slovakia by the non-resident then the new simplification cannot be applied.


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Researching Slovakian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.