Fiscal subject related
Key Changes for Domestic Taxable Persons:
- The mandatory VAT registration threshold is now set at an annual turnover of EUR 50,000 from the previous year or EUR 62,500 in the current year.
- The turnover calculation period has shifted from 12 consecutive months to the calendar year.
- VAT registration must be applied for within five working days after surpassing the turnover threshold.
- VAT imposition becomes mandatory from the start of the new calendar year or from the first taxable supply, depending on the turnover threshold reached.
Regulations for Foreign Taxable Persons:
- No registration threshold exists for foreign taxable persons making taxable supplies in Slovakia.
- VAT registration applications must be submitted within five working days of making a taxable supply, starting from January 1, 2025.
Other news from Slovakia
New document was uploaded: Modern payment media in Slovakia
Slovakia
Author: Nikolina Basić
The purpose of this document is to present rules regarding payment methods used in Slovakia, with the focus on modern payment media from the fiscalization perspective. Read more
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Already subscriber? LoginCashless payments to become mandatory in Slovakia from May 1, 2026
Slovakia
Author: Nikolina Basić
From May 1, 2026, Slovakia will require all sellers registered in the eKasa system to offer at least one cashless payment option for transactions above €1, aiming to enhance transparency and consumer convenience while still allowing cash payments. Non-compliance may result in fines between €500 and €15,000, while businesses—especially smaller ones—can use solutions like QR payments or the VRP2 ap... Read more
Slovakia publishes an updated List of Certified E‑Invoicing Providers
Slovakia
Author: Nikolina Basić
The Slovak Financial Administration published updated lists of e-invoicing service providers, distinguishing between those still in accreditation and those fully certified and authorised to operate within the national e-Faktúra system. This is important for businesses, as only certified providers can be used for compliance ahead of the mandatory domestic B2B e-invoicing obligation starting on 1 Ja... Read more
Slovakia postpones cashless payment obligation
Slovakia
Author: Nikolina Basić
Slovakia has postponed the obligation for sellers to accept cashless payments for transactions over €1 from March 1 to May 1, 2026, subject to presidential approval. The delay gives small businesses additional time to implement payment solutions such as QR payments or card terminals and avoids overlap with spring tax deadlines. Sellers must still provide at least one cashless option once the rule... Read more
Slovakia: sellers offered multiple QR payment options.
Slovakia
Author: Nikolina Basić
From 1 March 2026, sellers in Slovakia must enable at least one cashless payment option for purchases above €1, without being required to adopt a specific technology. Businesses may choose flexible solutions such as QR-code payments via eKasa registers, static IBAN QR codes, or mobile banking apps, while cash remains accepted and limited exceptions apply (e.g. outages or legal exemptions). From Ma... Read more
Slovakia publishes accreditation rules for E-Invoicing service providers
Slovakia
Author: Nikolina Basić
Slovakia has published accreditation rules for e-invoicing service providers, setting the conditions for operating Peppol Access Points as part of its decentralized “5-corner” e-invoicing system ahead of the national mandate. Mandatory e-invoicing will apply to domestic transactions from 1 January 2027 and to cross-border transactions from 1 July 2030, with voluntary testing for certified provider... Read more
Slovakian financial administration launches QR payment pilot
Slovakia
Author: Nikolina Basić
Slovakia has launched an open pilot for QR payments, allowing businesses to test cashless payment options ahead of new rules effective 1 March 2026, which give customers the right to request a cashless payment for purchases over €1 while keeping cash as an option. The pilot, available to all businesses using online cash registers, supports multiple cashless methods and relies on bank instant payme... Read more