- Starting January 1, 2025, new VAT law amendments introduce a mandatory notification for businesses becoming VAT payers
- Businesses must inform the financial administration before issuing their first VAT receipt through the financial administration portal in the e-cash register zone
- This requirement does not apply to businesses that become VAT payers through a special registration request or automatically on January 1 following the year they exceeded the turnover threshold set by the VAT law
- The e-cash register zone on the financial administration portal includes a feature to designate a business as a VAT payer by checking the VAT payer checkbox
- This functionality is available to users with ADMINISTRATOR or ACCOUNTANT roles in the e-cash register zone
- After fulfilling the notification obligation by checking the VAT payer checkbox, businesses must re-download their identification data from the e-cash register zone and import it into their online cash registers
- For businesses using virtual cash registers, the change to VAT payer status is automatically updated after checking the checkbox
- Support on this topic is available from the Tax Support Center
- The Financial Administration is a modern, client-oriented public authority in the field of taxes, fees, and customs aiming to collect taxes and customs to secure revenue for the state budget of Slovakia and the EU
- More information can be found on the Financial Administration’s website
Source: financnasprava.sk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
