Regulatory updates - Slovakia

On June 23, 2026, the Slovak Financial Administration announced that it will automatically assign a tax identification number (TIN; daňové identifikačné číslo, DIČ) to approximately 58,000 non-governmental entities that do not yet hold one. The assigned TINs will also be published in the Financial Administration portal lists, allowing suppliers and service providers to update their records.

This measure is intended to ease the transition ahead of the 2027 e-invoicing mandate. Civic associations, foundations, non-profit organisations, and other legal entities will, in most cases, not need to apply for a TIN themselves.

Automatic registration process

Automatic income tax registration will apply primarily to civic associations, foundations, non-profit organisations, and other legal entities that currently hold only an organisation identification number (identifikačné číslo organizácie, IČO). Assignments will be made automatically using data from the Register of Legal Entities, Entrepreneurs, and Public Authorities. The process will take place gradually over the coming months.

Newly established organizations

The Financial Administration has also started assigning TINs to newly established organisations. Once the relevant source registers are connected, new civic associations, foundations, and other affected entities will be registered for income tax and assigned a TIN automatically upon establishment.

Role of the tax identification number in electronic invoicing

From 2027, the TIN will serve as the key identifier for entities within the electronic invoicing system. It will be used to identify recipients of electronic invoices in the Peppol network and to ensure their correct delivery.

No automatic tax return obligation

The Financial Administration clarified that income tax registration and the assignment of a TIN do not in themselves create an obligation to file a tax return. For example, civic associations that receive only non-taxable income, such as the 2% share of paid tax or financial donations, remain under the same rules as before. If they were not previously required to file a tax return, the assignment of a TIN does not change that.

As previously reported, on May 27, 2026, the Ministry of Finance submitted a draft amendment to the VAT Act 222/2004 Coll. for interdepartmental review. The amendment introduces several measures under the new European Union (EU) rules and, as part of the legislative process, is open for comments until June 16, 2026.

Under the e-invoicing obligation, the draft proposes two key changes: deferring the purchase invoice reporting requirement from January 1, 2027, to July 1, 2030, and introducing a transitional grace period from January 1, 2027, to March 31, 2027, during which no penalties will apply.

If approved, domestic sellers within scope will remain required to issue e-invoices and report invoice data to the Financial Directorate from January 2027, while all buyers in scope will be required to receive e-invoices. 

The Ministry of Finance of the Slovak Republic has announced that a draft amendment to the Value Added Tax (VAT) Act has been submitted for interdepartmental review. According to the press release dated May 27, 2026, the draft introduces more modern, simpler, and fairer rules within the VAT system, reflecting developments in the digital economy and new EU rules.

Key changes include:

• Single VAT registration: Expansion of the single VAT registration regime to new intra-EU supplies of goods and services, allowing businesses to manage most VAT-related obligations through the One Stop Shop (OSS) in their home country instead of registering separately in each member state.
• Platform economy – VAT treatment: Comparable VAT rules will apply to both traditional and platform-based providers of short-term accommodation and personal transport services, enabling fair comparison for all market participants.
• Transfer of own goods: A special scheme aimed at reducing the administrative and financial burden for businesses moving their own goods between member states in the EU.
• E-invoicing and digital reporting requirements (DRR): The draft would remove the obligation for domestic buyers to report data from received e-invoices during an interim period between January 1, 2027, and July 1, 2030.
• Anti-evasion measures: Clarification and expansion of the grounds for cancelling VAT registration where there are serious doubts about the proper fulfillment of tax obligations to further curb tax evasion.

With this proposal, the Ministry of Finance continues its efforts to modernize the tax system and foster a more stable, predictable, and equitable business environment.