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Slovak Republic - VAT registration guide

Updated by Pavol Schwartz, PKF Slovakia (PKF TAX, s.r.o.)

VAT registration threshold – local establishment	€49,790

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	Voluntary VAT registration in the Slovak Republic can be requested by any entity, but the applicant must prove to the tax authority that it will make taxable supplies and that it is fit to perform the declared activity. �� The tax authority will usually request evidence such as the following: • Preliminary contracts (orders) with future customers. • Ownership of property necessary for the performance of the activity. • Proof of authorisation to perform the business activity. • Other non-specified documents.

How to register for VAT	The Slovak VAT registration application can be submitted electronically via the Slovak Republic Financial Administration's online portal at: www.financnasprava.sk/en/registration-index �� Legal entities registered in the commercial register of the Slovak Republic, individuals and entrepreneurs registered in the Slovak Republic for income tax, and tax advisers and lawyers acting on behalf of a tax subject must all use the online portal. They are also obliged to