Slovakia Late VAT Registration Guidelines | 2025 Compliance Explained

April 18, 2025

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The Slovak Financial Directorate published guidelines for domestic taxable persons who exceeded the VAT registration threshold of EUR 49,790 in 12 consecutive months before January 1, 2025, and failed to submit a VAT registration application on time.

In addition to helpful information, the guidelines include several examples and scenarios to help taxable persons better understand necessary steps toward compliance with VAT registration requirements.

Procedure for Late VAT Registration

The guidelines provided two relevant cases regarding VAT registration. The first refers to a domestic taxable person who exceeded the threshold in mid-2024 but did not submit a VAT registration application on time, but did so on January 10, 2025. The second case refers to a situation when the threshold was exceeded in December 2024, but the VAT registration application was submitted in March 2025.

The application deadline is 20 days after the VAT registration threshold is exceeded. In the presented cases, taxable persons should use the old registration form, and the Tax Authority will register those persons under the rules in effect until December 31, 2024.

Once registered for VAT, taxable persons must determine the period during which they were supposed to be taxable. This period starts on the 22nd day after the person was required to apply for VAT registration at the latest, and ends on the day preceding the day of registration as a taxable person.

In the first case, the registration was due on March 20, 2024, making June 11, 2024, the 22nd day. Consequently, the period during which the individual or business was supposed to be a taxable person started on June 11. Taxable persons must file a VAT return for each calendar month during this period. A zero tax return must be filed if a taxable person did not have any transactions in a month.

Taxable persons may claim input VAT deductions on the VAT return corresponding to the month the right to deduct tax arose. Furthermore, taxable persons must submit VAT control statements for each calendar month within this period.

Conclusion

Although the guidelines primarily provide crucial information for domestic taxable persons who filed late VAT registration, they may also offer some helpful information for foreign taxable persons.

Nevertheless, Slovak taxable persons should analyze if and when they exceeded the VAT registration threshold and consider the applicable VAT rules and regulations in their situations. Other taxable persons should monitor if they will exceed the threshold, and keep the VAT registration deadlines in mind.

Source: Financial Directorate of the Slovak Republic

What is the VAT registration threshold in Slovakia for 2025?

The VAT registration threshold in Slovakia is EUR 49,790 in any 12 consecutive months prior to January 1, 2025.

What happens if a taxable person misses the VAT registration deadline in Slovakia?

If the VAT registration deadline is missed, the person must still register using the previous form and comply with retroactive tax obligations, including VAT returns and control statements.

When does the taxable period begin after a missed VAT registration deadline?

The taxable period starts on the 22nd day after the person was required to apply for VAT registration and ends the day before official registration.

Is a VAT return required for months with no transactions?

Yes, taxable persons must file a zero VAT return for any month during the taxable period in which no taxable transactions occurred.

Can input VAT be deducted after late registration?

Yes, taxable persons can claim input VAT in the return for the month in which the right to deduct VAT arose, even if the registration was late.

Do foreign businesses need to follow these late registration guidelines in Slovakia?

While the guidelines primarily apply to domestic entities, foreign taxable persons may also find them useful and should consult Slovak VAT laws to ensure compliance.

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