<h2>Introduction: How an Individual Entrepreneur in Slovakia Can Work with Clients from the EU</h2>
<p>If you are registered as an individual entrepreneur <i>(Slovak: živnostník)</i> in Slovakia and do business with clients from other EU countries, especially if you work in the B2B sector or physically travel abroad to provide services, there are additional tax and legal obligations to consider.</p>
<p style="margin-bottom: 5px;">In particular, you may need to:</p>
<ul style="margin-top: 7px;">
<li><b>VAT registration under §7 or §7a</b> — depending on the nature of the services and the type of clients;</li>
<li><b>Obtain the A1 form</b> — if you temporarily perform work in another EU country but remain a tax resident of Slovakia.</li>
</ul>
<p>At first glance, this might seem like unnecessary bureaucracy, but in practice, it’s a way to avoid fines, problems with tax authorities, and migration issues in another country. In this article, we explain what you need to know and do.</p>

<h2>When is an Individual Entrepreneur Required to Register for VAT under §7, §7a, or §4</h2>
<p><b>VAT registration under §7</b> is mandatory if, as an individual entrepreneur, you <b>purchase services from companies</b> registered in the EU and wish to account for these expenses in your accounting but are not registered as a VAT payer under §4 or §7a. Examples of such services include advertising from Meta or Google, hosting, SaaS services. If you use these services for business and include them in your expenses — VAT registration under §7 is required.</p>
<p><b>VAT registration under §7a</b> is required if you <b>provide services to other companies</b> or entrepreneurs from the EU (B2B) and are not registered as a standard VAT payer under §4 or §7. For example: you are a Slovak freelancer, and your client is a legal entity from Germany. Even if the transaction amount is <samp>50 €</samp>, you must register under §7a before issuing the invoice.</p>
<p><b>⚠️ It’s important to understand:</b> registration under §7 or §7a <b>does not make you a VAT payer.</b> You do not charge VAT on the invoice but apply the <b>reverse charge</b> system. However, this means you are obligated to file <b>quarterly summary reports <i>(Slovak: súhrnný výkaz)</i></b> if you had transactions with EU counterparties.</p>
<p>For more details, see our article: <a href="/en/blog/vat-7a-registration-szco-slovakia" target="_blank">VAT Registration under §7a for Individual Entrepreneurs in Slovakia.</a></p>
<h3>✳️ What is VAT under §4?</h3>
<p>This is a <b>full VAT registration <i>(Slovak: DPH)</i></b> in Slovakia. You are required to submit <b>monthly reports,</b> charge VAT on invoices, pay it, and maintain more complex accounting. If you are registered under §4, separate registration under §7 and §7a <b>is not required,</b> as your obligations are already covered. 👉 <a href="/en/blog/dph-vat-registration-paragraf-4" target="_blank">Learn more about VAT registration under §4.</a></p>
<p>Individual entrepreneurs in Slovakia must register as VAT payers under §4 if their turnover in the last 12 months exceeds <samp>50,000 €</samp> — only income from services and goods provided/supplied in Slovakia is taken into account (for example, services to individuals from the EU are considered as provided in Slovakia, and services to legal entities are considered as provided in the client’s country and are not taken into account). The registration application must be submitted by the end of the month in which the threshold was exceeded, and the VAT payer status comes into effect on the 1st of the next month.</p>

<h2>When is the A1 Form Required for Providing Services in EU Countries?</h2>
<p>If, as an <b>individual entrepreneur </b> in Slovakia, you <b>physically provide services in another EU country</b> (for example, you work in <b>Austria, Germany, or the Czech Republic</b>), you may need the <b>A1 form.</b></p>
<p>This document is issued by the <b>Slovak Social Insurance Agency.</b> For details, see our article: <a href="/en/blog/forma-a1" target="_blank">A1 Form for Individual Entrepreneurs (Slovak: SZČO) in Slovakia.</a></p>
<p>👉 <a href="/en/blog/form-a1" target="_blank">Learn more about obtaining the A1 Form.</a></p>

<h2>Reporting, Taxes, and Risks When Working with Clients from the European Union</h2>
<p>After registering under <b>§7/7a</b>, an entrepreneur is required to <b>submit quarterly summary reports</b> <i>(Slovak: súhrnný výkaz)</i> — only if there were transactions with counterparties from the EU. If no transactions took place, no reporting is required.</p>
<div class="blog-services"><p><b>⚠️ Not submitting the report or issuing an invoice without registering under §7a</b> may lead to <b>fines from the tax authorities</b> and may also question the legality of your activities.</p></div>
<p style="margin-bottom: 5px;">If you <b>physically work in another EU country and have not obtained the A1 form,</b> you may:</p>
<ul style="margin-top: 7px;">
<li>be considered a violator of <b>labor legislation</b> in that country,</li>
<li><b>be required to pay social contributions</b> according to local rules.</li>
</ul>
<p>All of this is easy to avoid — simply make sure you obtain the necessary registrations and documents in advance.</p>

<h2>How Oki-Doki.sk Helps Entrepreneurs Working with the EU</h2>
<p>We help entrepreneurs working with clients from the EU avoid fines and headaches:</p>
<div class="blog-services">
<h3>✅ VAT Registration under §7 and §7a</h3>
<p>Complete service with no unnecessary bureaucracy.<br/>
<a href="/en/kontakty" target="_blank">👉 Contact us</a></p>
</div>
<div class="blog-services">
<h3>✅ Help with Obtaining the A1 Form</h3>
<p>So you can legally provide physical services abroad.<br/>
<a href="/en/kontakty" target="_blank">👉 Contact us</a></p>
</div>
<div class="blog-services">
<h3>✅ Accounting for Individual Entrepreneurs</h3>
<p>With foreign economic activity — accurate tax calculations, report submissions, deadline management.<br/>
<a href="/en/sluzby/uctovnicke-sluzby" target="_blank">👉 Accounting services</a></p>
</div>


Working with EU clients as a sole proprietor in Slovakia: VAT registration (§7, §7a), A1 form, reporting, currency, contracts.

Doing Business with EU Clients: Obligations for Entrepreneurs in Slovakia