FAQ
Slovakia - VAT

Yes, the forms that our accountants will prepare for you are accepted by the Financial Administration of the Slovak Republic. Our accountants will file the VAT forms to the tax office on your behalf. After filing, we will send you a confirmation of filing.

We will prepare and file these VAT forms:

• VAT registration,
• registration before receipt or supply of services within the EU,
• VAT returns,
• control report,
• summary report.

We will prepare a VAT registration form for you and then file it to the tax office.

After filing the VAT registration form, we will send you a confirmation of filing directly from the Financial Administration of the Slovak Republic.

In addition to registering for VAT, you are required to register all accounts used for business. If the VAT payer does not file a notification of bank accounts used for business, the tax office will:

• impose a fine of up to €10 000,
• will not refund the overpaid VAT.

The obligation to register bank accounts applies to every new VAT taxpayer immediately after VAT registration.

Yes, if you have accepted a service from the EU, you are obliged to become an identified person.

In the months when you have received a service from abroad, you have to file your VAT return electronically to the tax office. A summary report is not filed.

Yes, in the months in which a service / good is received / provided from abroad, the person liable for VAT is obliged to file a VAT return. The deadline for filing the return is the 25th day of the month following the month in which the supply took place.

If you have supplied / received goods / services from abroad in August, you must file your VAT return by 25th of September.

You are obliged to file your VAT return by the 25th day of the month following the month in which the transaction took place.

If the purchase of goods / sales of services took place in August, you must file your VAT return by 25th of September.

We will send you the VAT payment details including account number, variable symbol and QR code in a PDF file by e‑mail after you file your VAT return.