At present, foreign businesses have to apply for a VAT registration if they are picked up or dispatch goods on a B2B basis through Slovak Republic or if they make sales from Slovakia where the place of taxation is the country of arrival. This obligation will be withdrawn from January 1, 2018. From January 1, 2018, non-resident Slovakian businesses may escape the obligation to VAT register in case of intra-community transactions.
Related Posts

Slovak Republic issues guidance on advance pricing agreement procedures
The Slovak Republic’s tax authorities have issued guidance under No. 4/MZ/2026/MU on 23 September 2026 (the Slovak
Read More
Slovak Republic issues 2026 corporate, individual tax return forms and filing instructions
The Slovak Republic’s Ministry of Finance has issued a series of notifications on tax return forms and related
Read More
Slovak Republic, Rwanda discuss finalisation of income tax treaty
The Slovak Republic’s Ministry of Foreign and European Affairs announced that the Slovak Republic and Rwanda have
Read More
Slovak Republic approves construction law amendment with Income Tax Act changes
The Slovak Parliament approved on 15 September 2026 a bill amending the Construction Law and related legislation,
Read More
Slovak Republic: MoF proposes Pillar Two tax amendments, expanded safe harbours
The Slovak Republic Ministry of Finance has proposed a draft amendment, on 18 August 2026, to Act No. 507/2023 Coll.
Read More
Slovak Republic clarifies e-invoicing, Peppol and VAT coding rules ahead of 2027 mandate in updated FAQ
The Slovak Republic’s Financial Directorate updated its eFaktúra FAQ in August 2026, providing businesses and
Read More