- Entrepreneurs using the e-kasa client cash register who become VAT payers under Slovak law must notify the Financial Directorate of the Slovak Republic before issuing their first receipt as a VAT payer.
- This notification obligation does not apply to those who become VAT payers through voluntary registration before exceeding turnover thresholds of 50,000 or 62,500 euros, or at the start of the year following the year the threshold was exceeded.
- For all other cases, notification must be made in the e-kasa zone before the first VAT receipt is issued.
- Although not mandatory in some cases, the Financial Directorate recommends notification to ensure correct VAT breakdown on receipts.
- The information is intended for entrepreneurs using e-kasa client systems as per relevant Slovak legislation.
Source: financnasprava.sk
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.
Latest Posts in "Slovakia"
- Slovakia to Introduce Mandatory E-Invoicing for All VAT Payers from January 2027
- VAT Registration in Slovakia: Key Differences Between § 4, § 7, and § 7a Explained
- Slovakia’s 2027 Mandatory e-Invoicing: Scope, Timeline, and Key FAQs for VAT Payers
- Slovakia Mandates E-Invoicing for VAT Payers from 2027; FAQ Released for Businesses
- Fiscalization and VAT Treatment of EV Chargers in Slovakia: Overview and Legal Framework
