Slovakia’s Late VAT Registration Guidelines: Compliance and Procedures Explained

April 16, 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 happens if a business in Slovakia exceeds the VAT registration threshold but fails to register on time?

If a business exceeds the EUR 49,790 threshold and misses the registration deadline, it must follow specific procedures outlined by the Slovak Financial Directorate to ensure compliance.

What is the deadline for VAT registration in Slovakia after exceeding the threshold?

The VAT registration deadline is 20 days after exceeding the EUR 49,790 threshold. If missed, businesses must apply the old registration form and comply with previous rules.

How does the VAT registration process work for late applicants in Slovakia?

Late VAT registrants must determine the period they should have been registered, starting 22 days after the registration deadline, and file VAT returns for each calendar month within that period.

Can businesses claim input VAT deductions if they register late for VAT in Slovakia?

Yes, businesses can claim input VAT deductions on VAT returns for the month when the right to deduct tax arose, even if they register late.

What VAT returns and statements are required after late registration in Slovakia?

Businesses must file VAT returns for each calendar month during the taxable period, even if there were no transactions. They must also submit VAT control statements for each month.

How can foreign taxable persons benefit from Slovakia's VAT registration guidelines?

While the guidelines primarily address domestic taxable persons, foreign taxable persons can gain helpful insights into VAT registration procedures and compliance requirements if they plan to do business in Slovakia.

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