Slovakia: new requirements to register for tax


A new requirement to register with the relevant tax authority has been imposed on anyone who is granted a business permit or licence, becomes self-employed or leases any property (except land).

Registration must take place within 30 days of being granted the permit or licence or within 30 days of the last day of the month in which the self-employed activities began or the property was leased.

Those leasing land who were not required to register under the laws in force up to 31 August 2007 have until 31 December 2007 to register. This intended to make it easier for the tax authority to supervise the taxation of income from property leases.

In their application for registration, foreign tax payers who are based outside the Slovak Republic must name a Slovak-based representative for their tax affairs or a someone authorised to accept delivery on their behalf.

Foreign tax payers must also notify the relevant tax authority within 30 days of beginning or ceasing to have a permanent establishment in Slovakia.

Tax payers must also notify the relevant tax authority within 30 days of any changes in certain facts which affect their tax liability, including when they cease to be liable to pay a type of tax. If this relates to their income from self-employment or from leasing property, they must also return their registration certificate.

Law: amendment on Act on Tax and Fees Administration