What to Expect

If your business has stopped carrying out taxable activities in Slovakia or no longer requires a Slovak VAT number, you may be able to apply for VAT de-registration.

VAT de-registration is the formal process of notifying the Slovak tax authorities that your VAT obligations in Slovakia have ended.

When to Apply for De-registration

You may wish to de-register for Slovak VAT if:

• You have stopped making taxable supplies in Slovakia.
• You no longer store stock in Slovakia.
• You have removed inventory from Slovak warehouses or fulfilment centres.
• Your company has ceased activities that created a Slovak VAT obligation.
• You are reporting eligible EU B2C sales through OSS and no longer have a separate Slovak VAT requirement.

If you are unsure whether you still require a Slovak VAT registration, your hellotax Account Manager can review your activities and advise accordingly.

How the De-registration Process Works

1. Request Submission

hellotax will prepare and submit a de-registration request to the Slovak tax authority.

2. Processing Time

Processing times vary depending on the tax authority's workload and whether additional information is requested.

A typical de-registration may take between 6–12 weeks, although longer processing times are possible.

3. Final VAT Filings

Before de-registration can be completed:

• All outstanding VAT returns must be submitted.
• Any VAT due must be paid.
• Any required Control Statements must be filed.
• Any required EC Sales Lists must be submitted.

4. Tax Authority Review

The tax authority may request:

• Confirmation that stock has been removed from Slovakia.
• Information regarding final transactions.
• Additional supporting documentation.

5. Confirmation

Once approved, the Slovak tax authority will confirm the de-registration and the VAT number will become inactive.

Important Notes

⏳ Processing times vary and may depend on tax authority enquiries.

📑 All VAT returns and payments must be up to date.

📦 Businesses that previously stored stock in Slovakia may be asked to provide evidence that inventory has been removed.

🚫 After de-registration, Slovak VAT must no longer be charged on invoices.

💬 Additional questions from the tax authority may delay completion.

What Happens After De-registration?

Once your Slovak VAT registration is closed:

• Periodic VAT returns are no longer required.
• Your VAT number will become inactive.
• Marketplaces and business partners should be updated accordingly.
• If taxable activities restart in Slovakia, a new VAT registration may be required.

Summary

💡 Tip: Ensuring all VAT returns, Control Statements and payments are completed before submitting a de-registration request can significantly reduce delays.