Guidance for Late VAT Registration in Slovakia: Compliance Steps and Obligations for 2025

• Guidance issued for businesses missing VAT registration deadline after exceeding EUR 49,790 threshold before January 2025
• Applies to taxpayers who reached threshold before January 2025 and registered late in 2025
• Late applicants must use old registration form REGDPv21
• Tax Office processes applications under pre-2025 rules
• Treated as VAT taxpayer from 22nd day after missed registration until actual registration
• Obligations include filing VAT returns monthly, submitting zero returns if no transactions, and filing within 25 days after month-end
• Claim input VAT deductions if applicable
• File VAT Control Statements monthly unless zero return submitted
• Issue corrective invoices to adjust sale prices and include VAT
• Retroactive filing obligations for older months
• Guidance includes examples for correct application
• Next steps include filing retroactive returns and Control Statements, adjusting invoices, using pre-2025 registration process, and acting quickly to reduce penalties

Source: fintua.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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