Slovakia TIN number guide
Frequently Asked Questions
What is the difference between DIČ and IČ DPH, and which number goes on a B2B invoice?
DIČ (Daňové identifikačné číslo) is the domestic tax ID assigned to every registered taxpayer — it covers income tax, payroll, and general tax filings, and is held by all businesses regardless of VAT status. IČ DPH (Identifikačné číslo pre daň z pridanej hodnoty) is the Slovak VAT registration number, formatted as SK followed by 10 digits, and is only issued upon VAT registration. On a Slovak B2B VAT invoice, both the supplier's and the customer's IČ DPH are mandatory fields; substituting the DIČ for the IČ DPH is a common error that renders the invoice non-compliant and blocks the buyer's input VAT deduction. Non-VAT-registered suppliers have no IČ DPH and must not charge VAT on their invoices. [1] [2]
Does a foreign company have to register for Slovak VAT immediately, with no minimum turnover threshold?
Yes. Non-Slovak-established businesses that make taxable supplies in Slovakia must register for VAT with Finančná správa before or upon the first taxable transaction — there is no minimum threshold for non-residents. Registration takes up to four weeks, and the IČ DPH is only issued after approval; trading without it exposes the business to backdated VAT at the current 23% standard rate plus late-registration penalties. Domestic Slovak businesses face a different rule: mandatory registration applies once calendar-year taxable turnover exceeds €50,000 (effective 1 January 2025, calculated per calendar year rather than on a rolling 12-month basis, with immediate registration required if turnover reaches €62,500). EU businesses supplying digital B2C services below €10,000 EU-wide may use the OSS scheme as an alternative to direct Slovak registration. [1] [2]
Slovakia raised its standard VAT rate to 23% in January 2025 — what changed on existing invoices and contracts?
The standard VAT rate rose from 20% to 23% on 1 January 2025, and a new 19% reduced rate replaced the former 10% rate (the 5% super-reduced rate was unchanged). The rate that applies is determined by when the tax liability arises — for a supply contracted before 1 January 2025 but delivered or paid after that date, the 23% rate applies to the portion of consideration received or the supply made on or after 1 January 2025. The simplified-invoice rules also changed, though not as a single cut: before 2025 an e-kasa or unattended fuel-pump receipt could serve as a simplified invoice up to €1,000 paid in cash or €1,600 paid by card or other cash-substitute, and that e-kasa ceiling is now €400 (VAT Act §74(3)(b)). A separate, lower general threshold of €100 applies to an ordinary receipt for goods or services under §74(3)(a), and has done both before and after the change. There is therefore no single "above €400 means a full invoice" rule — which threshold applies depends on how the document was produced and how it was paid. Businesses that issued quotes or signed fixed-price contracts under the old 20% rate should have renegotiated prices or absorbed the 3-percentage-point difference before delivery. [1] [2]
When does a Slovak company withhold tax on payments to a non-resident service provider, and what rates apply?
Slovakia's Income Tax Act requires Slovak businesses to withhold tax at source when paying certain categories of income to non-residents, including royalties, licence fees, and specified services performed in Slovakia. The standard withholding rate is 19% for recipients in countries that have a tax treaty with Slovakia or are otherwise on the Ministry of Finance's list of cooperative jurisdictions. A punitive 35% rate applies to payments made to entities in non-cooperative (blacklisted) jurisdictions or where the beneficial owner cannot be identified. Dividends from profits earned from 2017 to 2023 and from 2025 onwards are subject to 7% withholding. Non-residents may claim treaty relief — typically a reduced or zero rate — by submitting a tax residency certificate to the Slovak payer before payment; without it, the domestic rate applies by default. [1] [2]
Slovakia is mandating B2B e-invoicing from 2027 — what must VAT-registered businesses do now to prepare?
Zákon č. 385/2025 Z. z., which amends the Slovak VAT Act (approved by the National Council on 9 December 2025 and promulgated on 19 December 2025), makes structured e-invoicing mandatory from 1 January 2027: a Slovak VAT payer must issue an EN 16931 e-invoice for domestic B2B and B2G supplies, and every legal person and taxable person must be able to receive one. Cross-border transactions follow from 1 July 2030. Invoices travel over Peppol through Digital Postmen (delivery-service providers certified by the Finančné riaditeľstvo SR), and during 2026 businesses may already exchange e-invoices this way voluntarily. The DIČ is the Peppol participant ID: Slovak entities are identified as 0245:DIČ, not by their IČ DPH, so a business needs its DIČ to register with a provider and to look up partners in the Peppol Directory. B2C sales recorded through eKasa cash registers under Zákon č. 384/2025 Z. z. are outside eFaktúra. See the full Slovakia e-invoicing guide. [1] [2] [3]
How Lookuptax can help you in VAT validation?
Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.