Slovak Tax Authorities Issue Updated Guidelines for Late VAT Registration Procedures Effective April 2025

• Slovak Tax Authorities released updated guidelines on late VAT registration for domestic taxpayers on 1 April 2025
• The guidelines include practical examples for various scenarios
• Targeted at taxpayers who exceeded the EUR 49790 turnover threshold in the 12 months before January 2025
• Applies to those who did not submit VAT registration within the required 20-day period
• Tax office will register VAT based on rules valid until 31 December 2024
• Effective date for becoming a VAT payer will be determined by the tax office

Source: marosavat.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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