On August 7, 2026, the Slovak Financial Administration released an announcement concerning the automatic registration of businesses as part of the preparatory steps for the introduction of mandatory e-invoicing, which will begin on January 1, 2027. With this announcement, the Financial Administration clarified the meaning and impact of assigning VAT numbers to nearly 58,000 businesses.

What the VAT Number Assignment Means

By the end of October 2026, the Financial Administration expects that businesses already listed in the Register of Legal Entities, Entrepreneurs and Public Authorities (RPO) but without a VAT number will receive one.

Importantly, receiving a VAT number does not automatically mean the business must pay tax or submit a tax return. The registration and assignment of a VAT number is purely an administrative measure and does not create a tax liability where none otherwise exists.

More specifically, the assignment of a VAT number is an administrative measure to prepare businesses for the mandatory e-invoicing system, which begins at the start of 2027. The new e-invoicing rules will apply not only to domestic B2B and B2G transactions but also to a broader range of businesses

Businesses that earn only non-taxable income will continue to have the same tax treatment as before, despite receiving a VAT number. Notably, these businesses must still be able to receive e-invoices from suppliers, including providers of telecommunications, electricity, and banking services. Therefore, assigning a VAT number and providing access to the Financial Administration's electronic services are necessary practical steps to ensure that businesses can participate in the new e-invoicing system from 2027.

Conclusion

Businesses notified of their VAT number assignment will have to use this number from January 1, 2027, when fulfilling the identification requirements under the VAT Law for the sending and receiving of e-invoices. To use e-invoicing, the businesses’ statutory representative or an authorized person must also have access to the Financial Administration’s electronic services.