The following documents should be submitted to Tax Authority Bratislava by the non-established person for VAT registration:
• A completed application for VAT registration (submitted electronically).
• An original extract from the Commercial Register or a notarized copy thereof.
• An official translation of the extract from the Commercial Register into the Slovak language (not required for the Czech language)
The details are as follows.
Registering branch offices of foreign companies in Slovakia
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Slovakia
Author: Kristina Dosen
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Fiscal subject related
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Content accuracy validation date:
04.04.2022
Content accuracy validation time:
08:04h
If the person has appointed a representative, a power of attorney that does not need to be notarized but which if executed in any language other than Slovak or Czech languages, must be accompanied by an official translation.
The documents may be delivered by the applicant in the form of attachments to the application for registration or they may be submitted for review directly at the Tax Authority Bratislava. The documents may be delivered in hardcopy. In a case where the foreign entity appoints a tax advisor or advocate for this purpose, the documents must be submitted electronically (tax advisors and tax advocates are obliged to communicate with Slovak tax authorities only by electronic means).
VAT payers that cease to conduct economic activities (i.e., activities subject to VAT in the Slovak Republic, as well as in another EU Member State) are obliged to apply to deregister. The Slovak tax authorities may deregister a VAT-registered person in response to an application or at their discretion if the VAT-registered person repeatedly fails to comply with administrative duties (e.g., filing of VAT returns, VAT ledgers, payment of VAT or tax audit-related duties).
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