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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.
The Slovakian tax office will require the appropriate forms to be completed (in Slovak), and submitted with the following documentation:
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.
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.
Country Code | SK |
---|---|
Format | 1234567890 |
Characters | 10 characters |
Notes |
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).
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