Slovakia’s VAT Registration Guidelines: Late Compliance Procedures and Key Steps for Taxable Persons Categories Most Used

• Slovak Financial Directorate issued guidelines for late VAT registration for domestic taxable persons.
• Guidelines target those who exceeded the EUR 49,790 threshold before January 1, 2025, but failed to register on time.
• Two cases are highlighted: one exceeding the threshold in mid-2024, registering in January 2025; another in December 2024, registering in March 2025.
• Application deadline is 20 days after exceeding the threshold; old registration form is used.
• Taxable period starts 22 days after the registration deadline and ends before official registration.
• VAT returns must be filed monthly during the taxable period; zero returns if no transactions occurred.
• Input VAT deductions can be claimed for the month the right arose; VAT control statements are required monthly.
• Guidelines are mainly for domestic persons but may help foreign taxable persons.
• Taxable persons should assess if they exceeded the threshold and adhere to VAT rules.
• Monitoring the threshold and registration deadlines is crucial for compliance.

Source: vatabout.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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