- The information is for domestic taxable persons who reached a turnover of 49,790 euros before January 1, 2025, and apply for VAT registration late in 2025.
- Examples include cases where the turnover was reached between May 2023 and April 2024 or January 2024 and December 2024, but the registration application was submitted late.
- Late applications should use the old registration form valid from July 1, 2021.
- The tax office registers the person according to rules valid until December 31, 2024, and issues a decision on the effective date of becoming a VAT payer.
- The period during which the person should have been a VAT payer starts 22 days after the latest date for registration application and ends the day before the registration date.
- For this period, the person must submit VAT returns for each calendar month, even if no transactions occurred, resulting in a zero return.
- VAT returns must declare tax on goods and services where tax liability arose from delivery or payment received before delivery.
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.
