<h2>Introduction: VAT Registration under §7a in Slovakia</h2>
If you run a business in Slovakia as a sole proprietor (Slovak: živnostník) and have clients from other EU countries, you may need to register under Section 7a of the VAT law. This is not a standard VAT registration, but rather an identification as a service provider for foreign companies and entrepreneurs. Such registration does not make you a VAT payer in Slovakia, but it allows you to legally work with B2B clients from the EU.
Registration under §7a is necessary if you issue invoices to legal entities or entrepreneurs from the EU (e.g., companies in Germany or Estonia)—even if you have not reached the <samp>50,000 €</samp> turnover threshold. Without it, your invoice may be invalid, and the client may refuse to pay.
In this article, we will explain who is required to register under §7a, how the procedure works, what obligations arise after registration, and how we at Oki-Doki.sk can assist you.

<h2>When Does a Sole Proprietor in Slovakia Have to Register under §7a VAT?</h2>
Registration under §7a is mandatory for a sole proprietor in Slovakia if you provide services to companies or entrepreneurs from other EU countries (B2B). In this case, the place of service provision is considered to be the country of the client, meaning you must be identified under VAT law.
This is not the classic VAT registration as per §4, and you do not become a VAT payer in Slovakia. However, you must register to legally issue invoices without VAT.
A simple example: you are a web developer with a sole proprietorship in Slovakia. Your client is a legal entity in Germany. You have not reached the <samp>50,000 €</samp> threshold and do not want to become a VAT payer. However, if you are not registered under §7a, you cannot legally issue an invoice without VAT, and your client will not be able to accept such an invoice.

<h2>How Does VAT Registration under §7a Work?</h2>
To register under §7a, a sole proprietor must submit a special application to the Slovak tax office, <a href="https://www.financnasprava.sk/" target="_blank">Finančná správa.</a> The registration is done exclusively online through the portal, and an activated eID (electronic ID card) and electronic signature (Slovak: KEP) are required, or you need an authorized accountant who can act on your behalf.
⚠️ Important: In practice, 99% of foreign entrepreneurs in Slovakia have not activated their eID for electronic communication with authorities, and they lack an electronic signature. Therefore, submitting the application by yourself is impossible. The optimal solution is to authorize an accountant or representative with access to the system. This is how we operate at Oki-Doki.sk.
The application must be submitted before providing the service to the client from the EU. That is, registration under §7a must be completed in advance so that you can legally issue invoices with the VAT ID (IČ DPH).
<div class="blog-services">After submitting the application, the tax office reviews it within 1-2 weeks, and after approval, you receive your IČ DPH (taxpayer identification number, format: SKXXXXXXXXXX).</div>

<h2>What to Do After Receiving a VAT Number under §7a: Reporting and Obligations</h2>
After receiving your IČ DPH under §7a, you must include this number in invoices issued to clients from other EU countries. Such invoices are issued without VAT—marked with the reverse charge scheme (Slovak: "prenesenie daňovej povinnosti").
You do not become a classic VAT payer in Slovakia—there is no obligation to charge/pay VAT and submit monthly VAT returns.
However, another obligation arises—reporting on EU transactions. If, in a specific quarter, you provided services to EU clients (legal entities or entrepreneurs), you must submit a summary report (Slovak: súhrnný výkaz). If there were no transactions, no report is required.
The report must be submitted quarterly, electronically, within 25 days after the end of the relevant quarter, through the same portal <a href="https://www.financnasprava.sk/" target="_blank">Finančná správa.</a> It is important to adhere to the submission deadlines and correctly indicate client details, otherwise penalties may apply.
At Oki-Doki.sk, we handle this reporting for our clients, monitor deadlines, and ensure everything is submitted on time.

<h2>Frequently Asked Questions About VAT Registration under §7a in Slovakia</h2>
Do I need to register under §7a if the client is an individual? 
No. Registration under §7a is only required when providing services to legal entities and entrepreneurs from the EU (B2B). If your client is an individual (not an entrepreneur), registration is not needed. Such income is considered realized in Slovakia and is subject to the <samp>50,000 €</samp> threshold under §4.
Can I opt out of registering under §7a? 
No, if you decide to provide services to B2B clients from the EU, you must register. It is a legal requirement, not an option. Non-compliance can lead to penalties and refusal of payment by your counterparty.
Do I need an accountant after registration? 
Yes, especially if you regularly have clients from the EU. You need to submit quarterly summary reports (Slovak: súhrnný výkaz)—even if you do not pay VAT. Mistakes in reporting can lead to audits and penalties. We take care of this for you.
What happens if I don’t register? 
You will not be able to legally issue an invoice without VAT, and your client may refuse to pay. Additionally, the tax office may impose additional obligations and penalties for violating VAT law.
Do I need to register under §7a if I’m already registered under §4 or §7? 
No. If you are already a VAT payer under §4 or §7, then registration under §7a is not required—you already have an IČ DPH and can work with EU clients as a full VAT payer.

<h2>How Oki-Doki.sk Helps with VAT Registration and Reporting</h2>
We assist entrepreneurs in Slovakia in simplifying all VAT identification-related tasks:
<div class="blog-services">
<h3>✅&nbsp;VAT Registration under §7a Turnkey Service&nbsp;— <samp>50 €</samp></h3>
Through a power of attorney, no need for eID, KEP, or dealing with the tax portal. 
<a href="/en/sluzby/uctovnicke-sluzby" target="_blank">👉&nbsp;Learn more about VAT Registration under §7a</a>
</div>
<div class="blog-services">
<h3>✅&nbsp;Accounting for Sole Proprietors&nbsp;— <samp>from 30 € per month</samp></h3>
Including all your obligations, including VAT and declarations. 
<a href="/en/sluzby/uctovnicke-sluzby" target="_blank">👉&nbsp;Learn more about Accounting Services</a>
</div>

VAT registration under §7a in Slovakia: when it’s mandatory for sole proprietors, how to apply, deadlines, EU client impact.

VAT Registration under §7a for Sole Proprietorships in Slovakia