Slovakia Releases Rules for Late VAT Registration
Slovakia published updated guidelines on the procedure applicable to domestic taxable persons in the event of late VAT registration.
On 1 April 2025, the Slovak Tax Authorities published updated guidelines on the procedure applicable to domestic taxable persons in the event of late VAT registration. The document includes practical examples illustrating various scenarios.
This new guidance is intended for domestic taxpayers who exceeded the EUR 49,790 turnover threshold in the 12 months leading up to January 2025, but failed to submit their VAT registration within the required 20-day period.
In such cases, the tax office will proceed with VAT registration in accordance with rules applicable until 31 December 2024, determining the effective date on which the taxpayer becomes a VAT payer. Find here the official guide.
How Is the Taxpayer’s Situation Regularized?
When a taxpayer registers after the legal deadline, they are required to submit VAT returns for the period in which they should have been registered, in line with applicable legislation. This applies until the date the registration is formally completed.
The VAT due is calculated retroactively, based on the payments received for goods delivered or services rendered during the period under review. The VAT rates in effect at the time the tax liability arose are applied.
Taxpayers are also entitled to recover input VAT, which can be claimed in the VAT return for the calendar month in which the right to deduct was established.
In addition, the taxpayer must submit the control statement (ledger report) required under Article 78a, paragraph 14 of the VAT Act for each period in which they should have been registered. However, if nil returns (returns with no activity) are submitted for a given period, this obligation does not apply.
Learn more about the VAT rate changes by 2025 in Slovakia.
How Can Marosa Help You?
At Marosa, we specialize in European VAT compliance and provide end-to-end services across all EU countries, including Slovakia. Our expert team can:
- Guide you through the late registration procedure,
- Ensure all reporting obligations are correctly fulfilled with VATify, and
- Handle your ongoing VAT returns and control statements in Slovakia.
Let us help you stay compliant with local VAT rules while minimizing risks and administrative burdens.