A foreign person is defined in the Slovak VAT Act as a taxable person who does not have a registered office, branch, residence or habitual abode in Slovakia. The registration of a foreign person in the Slovak Republic is regulated in Section 5 of the Slovak VAT Act.
When must a foreign entrepreneur register for VAT in Slovakia?
An entrepreneur who is not a resident of Slovakia, i.e. who does not have a registered office, place of business, branch, domicile or habitual residence in Slovakia, is obliged to submit an application for VAT registration to the Bratislava Tax Office before commencing taxable activities. No specific turnover or other limit applies to the foreign person for registration in Slovakia.
The Bratislava Tax Office is obliged to register a foreign person for VAT immediately, at the latest within seven days after the delivery of the application for VAT registration, and to assign a VAT number (VAT No.) to the foreign person. On the date specified in the VAT registration certificate, the foreign person becomes a VAT payer; this date may not be later than the 31st day after receipt of the application for VAT registration.
The application for VAT registration is submitted to the tax office in person, by post or electronically. The application form must be completed in Slovak and all attached documents must be translated into Slovak if they are written in a foreign language.
For more information about the VAT ID Number in the Czech Republic or Slovakia please see our blog.
When must a foreign trader cancel VAT registration?
A foreign entrepreneur is obliged to apply for cancellation of VAT registration when it terminates its entrepreneurial activity, regardless of the duration of the tax liability and the amount of turnover generated.
The VAT de-registration is effective as of the day on which the VAT identification number expires.
The entrepreneur whose VAT registration has been cancelled is obliged to submit a tax return within 25 days of the end of the last tax period and to settle their own tax liability within the same period.
For more information about the VAT registration in the Czech Republic please see our blog.