<h2>Introduction: VAT Registration (DPH) under §4 in Slovakia</h2>
<p><b>VAT</b> <i>(Slovak: DPH — daň z pridanej hodnoty)</i> is an indirect tax that represents the value added when selling goods and services. As in most EU countries, Slovakia has a VAT system regulated by Act No. 222/2004 on value-added tax.</p>
<p>In Slovakia, <b>sole proprietors</b> <i>(Slovak: živnostník)</i> and <b>LLCs</b> <i>(Slovak: s.r.o.)</i> can operate without VAT registration if their <b>turnover does not exceed the established threshold — €50,000 for the last year.</b> However, in certain cases, VAT registration is mandatory even with a lower turnover — for example, when providing or receiving services from contractors within the EU.</p>
<div class="blog-services"><p><b>⚠️&nbsp;It is important not to miss the point</b> when registration becomes mandatory. Failing to register on time can lead to fines and blockages in business processes: invoicing, international transactions, participation in tenders, and much more.</p></div>
<p>In this article, we will discuss the types of VAT registration, who must register and when, and how to do it correctly.</p>

<h2>When VAT Registration under §4 Becomes Mandatory: Threshold and Exceptions</h2>
<p>In Slovakia, VAT registration becomes <b>mandatory</b> if the <b>total turnover for the calendar year</b> exceeds <b><samp>€50,000.</samp></b></p>
<h3>What is considered turnover?</h3>
<p>Turnover includes all <b>VAT taxable transactions</b> where the <b>place of service provision or goods delivery is Slovakia.</b> This means that only transactions where, according to the VAT law, the service is considered provided in Slovakia are included.</p>
<p><b>Not included in turnover:</b> income from clients within the EU (legal entities or sole proprietors) if the place of service provision is considered to be the customer's country (e.g., Germany).</p>
<div class="blog-services"><p><b>👉&nbsp;Example:</b> if you provide marketing services to a private client from Slovakia — this counts towards turnover. If your client is a company from the Czech Republic, the place of service provision is the Czech Republic, and this income does not count towards the €50,000 threshold.</p></div>

<h2>Place of Service Provision: How to Determine and Examples for Sole Proprietors/LLCs</h2>
<p>To properly determine whether income should be included in the €50,000 threshold for mandatory VAT registration, you need to understand where the <b>place of service provision</b> is. This is a key factor in Slovakia's VAT law.</p>
<p style="margin-bottom: 5px;">It depends on the <b>status and country of the client:</b></p>
<ul style="margin-top: 7px;">
<li><b>Individual client from the EU (not a business):</b> the place of service provision is Slovakia, even if the client is from another EU country. Such income <b>counts</b> towards the €50,000 threshold.</li>
<li><b>B2B client from the EU (with VAT ID):</b> the place of service provision is the <b>client's country,</b> and the income <b>does not count</b> towards the threshold. The service is provided without VAT (reverse charge) if you are registered under §7a.</li>
</ul>
<div class="blog-services"><p><b>📌&nbsp;Important to remember:</b> if you provide services through a platform (e.g., a marketplace), pay attention to who is considered the final recipient — this will determine the country of taxation. If in doubt, consult with your accountant.</p></div>

<h2>VAT Registration Procedure under §4: Documents, Deadlines, Submission</h2>
<p>If your <b>turnover for the last year exceeded <samp>€50,000</samp>,</b> you are required to register for VAT <i>(Slovak: DPH)</i> in Slovakia. The application must be submitted <b>by the end of the calendar month following the month the threshold was exceeded.</b></p>
<p style="margin-bottom: 5px;">Registration is <b>exclusively online</b> through the portal <a href="https://www.financnasprava.sk" target="_blank">financnasprava.sk,</a> using:</p>
<ul style="margin-top: 7px;">
<li>an eID card with the electronic signature function <i>(Slovak: KEP),</i></li>
<li>or through an accountant/trusted person with authorization.</li>
</ul>
<div class="blog-services"><p>📌&nbsp;For most foreign entrepreneurs, it is easier and safer to hand over the process to professionals. At Oki-doki.sk, we will prepare and submit the application on your behalf to avoid mistakes and ensure all deadlines are met.</p></div>

<h2>What Happens After Registration: Reporting, Obligations, Risks</h2>
<p>After successful registration, you will receive a <b>VAT payer identification number — IČ DPH.</b> It looks like: SK + your tax number (e.g., SK1234567890). From this point on, you become a <b>VAT payer under §4</b> of the VAT law and must fulfill a series of new obligations.</p>
<p style="margin-bottom: 5px;"><b>What changes:</b></p>
<ul style="margin-top: 7px;">
<li><b>Invoices</b> must now include your IČ DPH <i>(VAT ID),</i> the rate, and the VAT amount.</li>
<li>You are obligated to <b>charge and pay VAT</b> when selling goods and providing services within Slovakia.</li>
<li>The first day of each month is the <b>deadline for submitting the VAT declaration</b> for the previous month.</li>
<li>VAT received from clients must be paid to the tax office. If you have incoming VAT invoices (from suppliers), you can claim a refund.</li>
</ul>
<div class="blog-services"><p>📌&nbsp;Yes, this complicates accounting, but with a good accountant, it becomes routine. At Oki-doki.sk, we handle not only registration but also regular reporting.</p></div>

<h2>VAT Refund on Incoming Invoices: How VAT Deduction Works</h2>
<p>As a VAT payer, you have the right to <b>reduce the tax payable</b> by the amount of <b>incoming VAT</b> indicated on the invoices from your suppliers. This is called <b>odpočítanie dane</b> — VAT deduction.</p>
<p style="margin-bottom: 5px;"><b>How it works:</b></p>
<ul style="margin-top: 7px;">
<li>If you receive a <b>VAT invoice from another Slovak VAT payer,</b> you can include this VAT in your declaration.</li>
<li>The amount of incoming VAT is subtracted from the amount of outgoing VAT charged to clients.</li>
<li>If incoming VAT exceeds outgoing VAT, the tax office may refund the difference to your account (after verification).</li>
<li>It is important that the purchase was actually used for your business activity and is properly documented.</li>
</ul>
<div class="blog-services"><b>📌&nbsp;Example:</b> you sold services for <samp>€5,000</samp> + <samp>€1,000</samp> VAT, and bought equipment for <samp>€2,000</samp> + <samp>€400</samp> VAT. The amount to pay — only the difference: <samp>1,000 – 400</samp> = <b><samp>€600.</samp></b></p></div>

<h2>Voluntary VAT Registration: When It Makes Sense and Why</h2>
<p>In Slovakia, VAT registration is possible <b>not only by the mandatory threshold</b> but also <b>voluntarily</b> — if it is beneficial from a business model perspective.</p>
<p style="margin-bottom: 5px;"><b>When it makes sense to register for VAT in advance:</b></p>
<ul style="margin-top: 7px;">
<li>You plan to <b>work with other VAT payers,</b> especially in the B2B sector. For them, your invoice with VAT deduction will be more attractive.</li>
<li>You <b>purchase equipment, materials, or services with VAT</b> — you will be able to refund VAT on these expenses.</li>
<li>You <b>have not reached the <samp>€50,000</samp> turnover,</b> but want to operate as a VAT payer to avoid a double accounting system and confusion.</li>
<li>You operate in the <b>e-commerce, marketplace, logistics</b> sectors, where clients or platforms require a VAT number.</li>
</ul>
<div class="blog-services"><p>💡&nbsp;At Oki-doki.sk, we will prepare the document package, business justification, and submit the application on behalf of your company or sole proprietorship. This will save you from unnecessary questions from the tax authorities.</p></div>

<h2>How We Help with VAT Registration and Reporting — Solutions from Oki-Doki.sk</h2>
<p>We will help you navigate VAT and handle all the bureaucracy:</p>
<div class="blog-services">
<h3>✅&nbsp;Full-service VAT Registration under §4</h3>
<p>We will prepare documents, submit the application, and get your IČ DPH <i>(VAT ID)</i> without any hassle.<br/>
<a href="/hr/kontakty" target="_blank">👉&nbsp;Contact Us</a></p>
</div>
<div class="blog-services">
<h3>✅&nbsp;Accounting and Declaration Filing</h3>
<p>Monthly reports, deadline control, payment calculations, and report submission via our service.<br/>
<a href="/hr/sluzby/uctovnicke-sluzby" target="_blank">👉&nbsp;Accounting</a></p>
</div>


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