Slovakia’s New VAT Reverse Charge Rules: Effective January 2025, Guidance Issued May 2025

This guidance is intended for all VAT payers established in Slovakia who registered after December 31, 2024, as well as for other VAT payers who supply goods or services to such entities within Slovakia.

What Changed as of January 1, 2025?

The Slovak VAT Act (No. 222/2004 Coll.) introduces a new term in §5a:
“Taxable person assigned a tax identification number under §4, §4b or §5.”

This term is used only in specific provisions (§6, §69(9–16), §77(2), §79(2)). In all other provisions, the term “taxable person” remains.

Example:
Under §69(12)(j), for construction services, the reverse charge mechanism applies only if both parties (supplier and recipient) meet the definition of “taxable person assigned a tax identification number under §4, §4b or §5.”

Definition under §5a

A taxable person assigned a tax identification number under §4, §4b or §5 is:

• a) A person who became a VAT payer after receiving the registration decision under §4, effective from that date (or January 1 of the following year if notification obligations were missed).
• b) A person who became a VAT payer before receiving the registration decision under §4 or §5, effective from the date of receipt of that decision.
• c) A VAT group, effective from the date the tax authority registers the group.

Practical Impact

• Reverse charge for construction services applies only if both supplier and customer have the status defined in §5a.
• If the customer is “just” a VAT payer (without assigned tax ID under §4, §4b or §5), the supplier invoices with VAT in the usual way.

Examples

The article provides several scenarios illustrating:

• When a business becomes a VAT payer versus when it becomes a “taxable person assigned a tax ID.”
• How this affects invoicing (standard VAT vs. reverse charge).
• Cases of voluntary registration, late registration, and advance payments.

Important Note

The Financial Administration’s public VAT register now shows:

• “Date of registration” – when the entity became a VAT payer.
• “VAT payer since” – when the entity became a taxable person assigned a tax ID under §4, §4b or §5.

Suppliers must check this register before applying reverse charge. If the customer does not have the required status at the time of supply, VAT must be charged normally.

Source Financnasprava.sk