Compulsory VAT registration in Slovakia – conditions and procedure.

Last updated on: 19.02.2026

Domestic taxable persons are obliged under the VAT Act to register as value added tax (“VAT”) payers pursuant to §4, §7 and §7(a) of Act No. 222/2004 Coll. (hereinafter referred to as the “VAT Act”) – the so-called mandatory VAT registration.

In this article, we will explain in more detail:

• a short definition of voluntary VAT registration,
• what mandatory VAT registration under §4 is,
• what conditions you must meet for the obligation to register for VAT to arise,
• definition of a taxable person for the purposes of mandatory VAT registration,
• various examples of exceeding turnover for the purposes of mandatory VAT registration,
• definition of turnover and mandatory VAT registration,
• how long the registration process takes and its procedure.

 

A few words on voluntary VAT registration without exceeding turnover

If you have not exceeded the turnover threshold for mandatory VAT registration of €50,000 or €62,500 and still wish to become a VAT payer, the law allows you to submit an application for registration for tax under §4(7) of the VAT Act. In plain language, you have the right to apply for VAT registration even if you have not exceeded the turnover for mandatory registration. However, this does not mean you have a legal entitlement to be registered as a VAT payer. You must first meet the statutory conditions for voluntary registration.

We have written a detailed article on voluntary registration, which you can read here: Voluntary VAT registration. Conditions and procedure in 2026.

 

Mandatory VAT registration after exceeding turnover

According to §4 of the VAT Act, there are two types of VAT registration:
(i) the so-called mandatory VAT registration, including after exceeding turnover, and
(ii) the so-called voluntary VAT registration without exceeding turnover.

 

The obligation to submit an application for registration as a VAT payer due to exceeding turnover arises in these two cases:

1. Exceeding turnover of €50,000 – according to §4(2)(a) of the VAT Act, if you, as a domestic taxable person within the meaning of §4(1)(a) of the VAT Act, have exceeded in a calendar year the turnover from the supply of goods or services amounting to €50,000. You become a VAT payer only on the first day of the following calendar year, after the year in which you exceeded the turnover. The tax office will register you, assign a tax identification number, and issue a decision on registration for tax no later than ten days from the date of receipt of the application, with the tax identification number becoming valid on the first day of the calendar year following the year in which the turnover of €50,000 was exceeded. Or:
2. Exceeding turnover of €62,500 – if you, as a domestic taxable person, were not yet obliged to submit an application for registration for tax due to exceeding €50,000 turnover, and subsequently, with a single supply of goods or services, you exceed €50,000 and at the same time €62,500. Then you are obliged to submit an application for registration for tax to the tax office within five working days from the day on which the turnover of €62,500 was exceeded. The tax office will register you, assign you a tax identification number, and issue a decision on registration for tax no later than ten days from the date of receipt of the application, with the tax identification number becoming valid on the date of supply of goods or services that caused the turnover of €62,500 to be exceeded.

 

What are the cumulative conditions for the obligation to register for VAT?

Mandatory VAT registration occurs if the following cumulative (simultaneous) conditions are met:

• You must be a taxable person – an important condition for the obligation to register for VAT is that you meet the definition of a “taxable person” within the meaning of §3 of the VAT Act. For the purposes of the VAT Act, a taxable person is any person who independently carries out any economic activity, regardless of the purpose and results of that activity. The term economic activity mainly refers to continuous activity from which income is generated and includes the activities of manufacturers, traders, and service providers.
• You must achieve turnover – the most important condition for the obligation to register for VAT is achieving a turnover of €50,000 per calendar year, or €62,500 in the case of a single supply.
• You must have a registered office, place of business, or establishment in Slovakia, or have residence or usually stay here – “domestic” means the territory of the Slovak Republic.

In the next parts of the article, we will analyse each condition separately and provide practical examples.

 

Definition of a taxable person for the purpose of the obligation to register for VAT

A taxable person for the purposes of the VAT Act is a natural or legal person who independently carries out any economic activity (in other words, “business”), regardless of the purpose or results of such activity.

Economic activity (business) means any activity from which income is generated and which includes the activities of manufacturers, traders, and service providers, including mining, construction, and agricultural activities; activities carried out as a liberal profession (e.g., doctor, lawyer, tax advisor, or expert); intellectual creative activity; and sports activity.

Economic activity, and thus business, also includes the use of tangible and intangible assets for the purpose of generating income from such assets. This includes, for example, renting property, machinery, etc. (tangible assets) or renting a computer program (intangible assets).

The VAT Act and the definition of a taxable person generally do not apply to state authorities and their budgetary organisations, and public authorities (e.g., state funds, local government bodies, and their budgetary organisations).

Employees are also not considered taxable persons, as employment is not considered the performance of independent activity. Employees are obliged to follow instructions or orders, creating a relationship of subordination. This means they do not meet the condition of independence.

 

Examples of exceeding turnover for the purpose of the obligation to register for VAT

As we have said, the most important condition for mandatory registration as a VAT payer is exceeding a turnover of €50,000 per calendar year or €62,500 in a single supply. From 1 January 2025, turnover for the purposes of mandatory registration is calculated differently than it was until 31 December 2024. It is no longer calculated on a rolling 12-month basis but summed for the months of the calendar year starting from 1 January each year from zero.

 

Example of exceeding turnover of €50,000 per calendar year

The company SetupMART s.r.o. was extremely successful, and clients “bothered” it 24/7, and on 1.10.2026 it achieved a turnover of €111,111 (thus more than €50,000) for the period from 01.01.2026 to 31.12.2026. Therefore, it achieved turnover in one calendar year and is obliged to register for VAT. SetupMART is therefore obliged by 6.10.2026 (within 5 working days) to submit an application for registration pursuant to §4(2)(a) of the VAT Act by completing the form “Application for registration, notification of changes, and application for cancellation of registration”.

 

Example of exceeding turnover of €62,500 – single supply

The company SetupMART s.r.o. was again successful and obtained a client to whom it provided an analysis of their business worth €78,123, which it delivered on 1.10.2026. This means that SetupMART s.r.o., by selling services, exceeded as of 1.10.2026 turnover of €50,000 and at the same time turnover of €62,500. It becomes a VAT payer on the day of supply, i.e., on 1.10.2026.

SetupMART s.r.o. is obliged to submit an application for VAT registration pursuant to §4(2)(b) of the VAT Act by 6.10.2026 (within five working days from the day the turnover was exceeded). (If the deadline falls on a Saturday, Sunday, or public holiday, the last day of the deadline is the next working day.) The application for registration is submitted via the form “Application for registration, notification of changes, and application for cancellation of registration”.

 

Definition of turnover for the purpose of the obligation to register for VAT

For the purposes of the obligation to register for VAT, turnover means the value excluding VAT of goods and services supplied domestically, excluding goods and services exempt from tax.

Goods and services exempt from tax that are not included in turnover include:

• postal services,
• provision of healthcare,
• social assistance services,
• educational services,
• services provided to members of political parties and movements, churches and religious societies, civic associations, and professional chambers, etc.,
• sports or physical education services (under certain conditions),
• cultural services (state institutions only),
• public television and radio services,
• sale of postage stamps and tax stamps,
• operation of lotteries and similar games,
• insurance and financial services if provided as ancillary services,
• occasional supply of tangible and intangible property except for inventory.

This definition means that for taxable persons, goods and services are included in turnover only for the calendar month in which the goods or services are supplied. Turnover from the supply of goods and services is included in the month in which the supply actually took place.

 

Definition of turnover states that only goods and services supplied domestically are counted

Only the value of goods and services supplied domestically is counted for the purpose of assessing the obligation to register for VAT. “Domestically” means the territory of the Slovak Republic.

Example: If SetupMART s.r.o., as a non-VAT payer, supplied its services (tax consultancy, registered offices, or sale of ready-made companies) to EU countries, these services would not be included in turnover for the purposes of mandatory VAT registration, because the place of supply of these services is not domestic – the territory of the Slovak Republic, but the EU countries.

 

Example of supply of goods transported from Slovakia abroad:

If our company SetupMART s.r.o. sold goods, for example surfboards to Finland, it would be a supply of goods involving transport from domestic (Slovakia) abroad (Finland). In this case, the place of supply is determined by where the goods are located when transport begins. Since the surfboard to Finland would be dispatched from Slovakia (domestic), revenue from the sale of surfboards would be included in turnover for the purpose of the obligation to register for VAT.

 

What is the procedure and where to submit an application for VAT registration?

If you are a taxable person and have met all the conditions explained in this article, you are obliged to submit an application for registration as a VAT payer to the tax office no later than five working days from the date of exceeding the turnover.

Mandatory VAT registration requires submitting an application via the Financial Administration portal. If you are an entrepreneur, the application can only be submitted electronically. In the catalogue of electronic forms in the “Register” section, fill in “Application for registration, notification of changes, application for cancellation of registration for income tax, value added tax, and insurance tax”. Send the duly completed application to the tax office, which will assess it. Ideally, attach documents proving that you meet the conditions for mandatory VAT registration, i.e., all documents proving the performance of economic activity at the required turnover and your status as a taxable person (bank statements, bank account agreement, issued invoices, etc.).

The tax office employee will check your application and may request additional documents to examine whether you should have been obliged to register for VAT earlier. If the tax office assesses from the documents provided that you have met the conditions for mandatory VAT registration, it will register you as a taxable person obliged to submit an application for registration for tax under paragraph 2(a), assign you a tax identification number, and issue a decision on registration for tax no later than ten days from the date of receipt of the application, with the tax identification number becoming valid:

• on the first day of the calendar year following the calendar year in which turnover of €50,000 was exceeded, or
• on the day of supply of goods or services by which turnover of €62,500 was exceeded.

 

Conclusion

Mandatory VAT registration is a binding step that concerns every taxable person doing business domestically. As we have shown, registration occurs automatically after meeting the statutory conditions, in particular exceeding turnover of €50,000 or €62,500 in a single transaction. The decisive factor is not only the amount of turnover but also whether it is a taxable person with real economic activity in the territory of the Slovak Republic.

To avoid a fine, refusal of registration, or retroactive registration, it is essential to monitor your turnover, document your business activities, and submit the application within the statutory period. The electronic application must be duly completed and accompanied by relevant documents proving the entitlement to registration.

We recommend that entrepreneurs, in case of doubts or specific situations, consult the entire process with a tax advisor or VAT specialist. This will ensure that registration proceeds smoothly and in accordance with current legislation.

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