VAT registration

VAT Registration
In accordance with Act No. 222/2004 Coll. on value added tax as later amendments
(hereinafter the “VAT Act”)

How to register foreign person
A taxable person not having the seat, place of business, fixed establishment, domicile or
habitual residence within the country is referred in VAT Act as a foreign person.
I. A foreign person having a registered office, a place of business or a permanent
residence in Slovakia will be registered for VAT purposes in the same way as a
taxable person in the territory of the country as follows: