A taxable person not having a seat, place of business, fixed establishment, domicile or habitual residence within the Slovak Republic must file an application for VAT registration at the Bratislava tax office before commencing an activity that is subject to VAT in the Slovak Republic.
The tax office is required to register the taxable person and assign a tax identification number to them within seven days of receipt of the VAT registration application. The foreign person becomes a taxpayer in the Slovak Republic on the day stated in the registration decision – which will be no later than 31 days after receipt
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Web page updated on 17 Mar 2025 16:15