Slovak VAT number (IČ DPH): when foreign companies must register

When a foreign company needs a Slovak VAT number

The trigger is not your country of establishment; it is the place of taxation. If the transaction is taxable in Slovakia and your company remains liable for VAT, local registration under Slovak VAT rules is required.

Transactions that commonly trigger registration

For French and other foreign businesses, the usual triggers are operational rather than purely administrative:

• Services connected with Slovak real estate: construction work, technical supervision or other immovable-property services performed for a final customer, a private individual or a non-taxable person.
• Events held physically in Slovakia: cultural, sporting, educational or entertainment events where the place of supply is Slovakia.
• Short-term vehicle rental: when the vehicle is handed over in Slovakia.
• Supplies of goods with installation or assembly: goods sold with installation work carried out in Slovakia.
• Supplies from Slovak stock: deliveries made from a warehouse or stock located in Slovakia.
• Imports through Slovakia: goods imported from a third country when your company acts as importer of record.
• B2C distance sales: online sales to Slovak consumers above the EU EUR 10,000 threshold when you do not use the OSS scheme.

Section 5 vs Section 7a: two routes, two outcomes

Slovak VAT law distinguishes full VAT payer registration from limited VAT identification. This is the most common source of costly errors for foreign companies.

Reverse charge and OSS: when local registration is not required

You do not need a Slovak VAT number for every Slovak transaction. The exemption depends on the exact VAT mechanism, not on commercial convenience.

• B2B reverse charge: you supply services to a Slovak VAT-taxable business and the customer accounts for VAT locally.
• OSS: you sell B2C to Slovak consumers and report those supplies through the One Stop Shop in your Member State of establishment.
• Import fiscal representation: a Slovak fiscal representative assumes the VAT obligations for the import flow.
• Triangulation: you are the first purchaser in a triangular transaction and VAT liability is transferred to the final customer.
• Certain exempt transactions: for example exempt international transport or goods placed under a suspensive customs procedure.

How to obtain a Slovak VAT number through Tax Office Bratislava

Foreign entities file their Slovak VAT registration with Tax Office Bratislava, the office handling non-established taxpayers. The procedure is digital through the Slovak financial administration portal, Financna sprava.

Documents usually requested

The final list depends on the transaction, but the file generally includes:

• Recent commercial register extract from your country of establishment.
• VAT certificate or evidence of the VAT number held in your home country.
• Proof of activity in Slovakia: contracts, purchase orders, mission confirmations or logistics documents.
• Power of attorney if a tax adviser, accountant, lawyer or other authorised representative handles the procedure.
• Slovak translation of foreign documents when requested by the administration.

Non-EU companies must also appoint a fiscal representative in Slovakia with a local address for official correspondence. Without that representative, tax office correspondence can be deemed notified even if your company never physically receives it.

Official timelines: 5 working days to file, 10 days to receive the number

Two deadlines matter once the Slovak VAT obligation arises:

1. 5 working days to file the Section 5 VAT registration application after the obligation arises.
2. 10 days for Tax Office Bratislava to process a complete file, allocate the IČ DPH and issue the decision.

The Slovak VAT number takes effect from the date on which the VAT obligation arose, not merely from the date of allocation. The interim period is covered through an extraordinary VAT return.

What changes after Slovak VAT registration

Obtaining the IČ DPH is only the start. Section 5 registration creates recurring reporting, payment and administrative obligations.

Bank account notification

VAT payers must notify the Slovak tax administration of the bank accounts used for Slovak activity. This matters operationally because refunds, checks and payment matching can be affected when accounts are missing or inconsistent.

Monthly VAT returns and control statement

A Section 5 VAT payer normally files on a monthly basis and must align the VAT return with the Slovak control statement. See our guide on EC Sales List in Slovakia.

• Default tax period: monthly.
• Quarterly filing: possible only after more than 12 months of registration and turnover below EUR 100,000 over the previous 12 months.
• Filing and payment deadline: 25 days after the end of the tax period.
• Control statement: transaction-level reporting that must be consistent with the VAT return and supporting invoices.

Slovakia's financial transaction tax: what foreign companies should check

Since April 2025, Slovakia applies a financial transaction tax (FTT) to certain payments. It is separate from VAT, but it can affect foreign companies carrying out business in Slovakia. See our guide on invoicing in Slovakia.

• 0.4% capped at EUR 40 per transaction: debit transactions on a bank account.
• 0.8% with no cap: cash withdrawals from ATMs or branches.
• EUR 2 per card per year: payment cards linked to an account in scope.

Need help with Slovak VAT registration?

Eurofiscalis handles the full Slovak VAT registration process for French and international companies: obligation analysis, document file, filing with Tax Office Bratislava, follow-up until the IČ DPH is issued, and setup of monthly VAT returns. Learn how to claim a VAT refund in Slovakia.

For related Slovak operations, see our guides on the Slovak VAT return, Slovak VAT refund, invoicing a client in Slovakia, and selling DDP in Slovakia.