Compulsory VAT Group Registration by Tax Authority: New Rules Effective from January 2026 in Slovakia

Registration of VAT group by tax authorities (from the 1^st of January 2026)

• Ex Officio Registration: From January 1, 2026, tax authorities can ex officio (on their own initiative) register economically interconnected entities as a single VAT group to prevent tax evasion, even if they are formally independent.
• Consequences of Registration: Upon registration, the group receives a new VAT identification number, and the individual VAT numbers of its members become invalid; members of special VAT schemes in other EU Member States will have their individual “EX” VAT numbers withdrawn.
• Representative’s Obligations: The group’s representative must report any registration changes, with failure to do so potentially incurring a penalty of up to EUR 10,000.

Source Accace

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Compulsory VAT Group Registration by Tax Authority: New Rules Effective from January 2026 in Slovakia

• From January 1, 2026, Slovakia will introduce new VAT group registration rules to combat tax evasion and avoidance.
• Tax authorities can register multiple related businesses as a single VAT payer if their structure is mainly to avoid VAT obligations.
• The process includes official notification, appointment of a group representative, opportunity for response, and the right to appeal.
• Once registered, the group acts as one VAT entity with a single VAT ID; internal transactions are not subject to VAT.
• The group bears joint responsibility for all VAT obligations, aiming to improve tax compliance and enforcement.

Source: emineopartners.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.

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