Domestic supplies (Slovak Republic)
Any natural or legal person seated or having a place of business or VAT fixed establishment in the Slovak Republic that makes taxable supplies of goods or services in the Slovak Republic may have an obligation to register and account for VAT.
VAT registration can be effected by either natural or legal persons (for example, individuals, partnerships, pension schemes, trusts, charities and companies).
Corporate bodies under common control may register for VAT as a VAT group and, as such, are treated for VAT purposes as if the combined
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Web page updated on 17 Mar 2025 17:18