Fiscal subject related
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).
Other news from Slovakia
Slovakia introduces E-Invoicing and Tax Reporting overhaul ahead of the EU ViDA rollout.

Slovakia has opened a public consultation on draft legislation to mandate structured e-invoicing and near real-time VAT reporting from January 2027, aligning with the EU’s ViDA initiative. The phased reform will adopt a 5-corner Peppol model and culminate in the full replacement of Control Statements and EC Sales Lists by mid-2030, supported by a unified tax engine to streamline compliance. ... Read more
Slovakia Launches "Hot Summer 4" Tax inspection campaign

Slovakia’s Financial Administration launched the “Hot Summer 4” campaign to promote proper sales registration in the eKasa system, focusing on education and preventive checks in seasonal and high-risk sectors. With the motto “Better education than a fine,” the initiative encourages both business compliance and public involvement to reduce VAT losses and support fair market practices. The Slovak Fi... Read more
Cashless Payment Revolution Coming in Slovakia

Slovakia is launching a new QR code-based instant payment system that allows customers to pay directly via mobile banking, reducing reliance on card terminals and cutting merchant costs. Developed through a state-university partnership, the system enhances transparency and supports tax compliance by instantly registering transactions at the point of sale. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginSlovakia plans to develop a state-controlled QR payment system for merchants.

Slovakia is developing a fully state-controlled QR payment system in partnership with the Slovak University of Technology, aiming to lower merchant costs and reduce reliance on private payment providers. The system will support real-time tax monitoring and transparency, with expected savings ranging from hundreds to millions of euros annually for businesses, while likely becoming a mandatory payme... Read more
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: 289-2008 Coll Act for cash registers (english translate)

This regulation represents a main fiscal regulation for fiscalization requirements in Slovakia. Read more