VAT Registration for an LLC in Slovakia

A limited liability company (s.r.o.) in Slovakia has the right to voluntarily register as a VAT payer (DPH) immediately after its registration in the Commercial Register. This can be beneficial for businesses working with other VAT payers or planning to export. However, in certain cases, VAT registration becomes mandatory by law, and this requirement cannot be ignored.

The obligation to register as a VAT payer arises if the company’s annual turnover exceeds €50,000 during a calendar year. In this case, the application for VAT registration must be submitted within 5 working days after the end of the month in which this threshold was reached. “Turnover” means all issued invoices for goods and services, regardless of whether actual payment has been received. Advance invoices are not included in the turnover calculation.
 

Once the company reaches the €50,000 threshold, it must apply to the tax office to obtain a VAT identification number (DPH number). However, in this case, the registration is considered conditionally “inactive” until January 1 of the following year, meaning the company is not yet required to charge or pay VAT before that date.
 

Registration becomes immediate, without any waiting period, if:

• the s.r.o.’s turnover reaches €62,500 during the year;
• the company sells real estate or land worth €62,500 or more (even if the transaction is VAT-exempt);
• a company merger or consolidation takes place;
• the company acquires another business.

In these situations, the LLC must issue invoices including VAT from the moment the obligation arises.
 

Planning business activities in Slovakia? We can help with the entire registration and administrative process. Phone: +421951909019, email: info@emigrant.help.