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 CodeSK
Format1234567890
Characters10 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).

Need help with your UK VAT compliance?

Researching U.K. VAT legislation is the first step to understanding your VAT obligations. Avalara can help your business comply with U.K. VAT requirements and manage your obligations, regardless of your business size or type.

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