If your business has stopped using the One-Stop Shop (OSS) scheme for EU VAT reporting — or you no longer have taxable cross-border sales within the EU — you'll need to apply for an OSS de-registration.

This ensures that your OSS account is officially closed with the Financial Directorate of the Slovak Republic.

1️⃣ When should you de-register for OSS in Slovakia?

You should request an OSS de-registration if:

• You've stopped selling goods or services to EU consumers outside Slovakia.
• You've ceased business activity in the EU or your company is closing down.
• You've moved your OSS registration to another EU country because your place of establishment has changed.
• You've chosen to register locally for VAT in other EU countries instead of using OSS.

💡 If you're unsure whether OSS de-registration is required, your hellotax Account Manager can review your situation and confirm the best next step.

2️⃣ What is needed from you

To process your OSS de-registration, hellotax will request:

• Your company name and VAT number (if applicable).
• The reason for de-registration.
• The effective date when you stopped making cross-border B2C sales.
• Confirmation that all OSS returns have been submitted and VAT paid up to that date.

For non-EU businesses using Slovakia as their Member State of Identification, additional documentation may be required depending on the circumstances.

3️⃣ The OSS de-registration process with hellotax

Step 1 – Request submission

Once you confirm your intention to de-register and provide the required information, your hellotax VAT professional prepares the request.

Step 2 – Submission to the tax office

Your de-registration request is submitted electronically to the Financial Directorate of the Slovak Republic using the OSS system.

Step 3 – Processing period

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

Step 4 – Final OSS return

You must ensure all OSS returns up to the effective date have been submitted and any VAT due has been paid.

This ensures your OSS account is fully up to date.

Step 5 – Confirmation

Once processed, the Slovak tax authority issues confirmation of your OSS de-registration.

After that date, your company can no longer submit OSS returns through Slovakia.

4️⃣ Important notes

⏳ Processing time: Usually several weeks.

📅 Final return required: A final OSS return must be submitted for the last reporting period.

⚠️ Post-de-registration activity: If you resume cross-border B2C sales, you'll need to register for OSS again or comply with local VAT registration requirements.

🔁 Changing countries: If you move your OSS registration to another EU Member State, notify both tax authorities to ensure a smooth transition.

OSS de-registration should be completed before deregistering your Slovak VAT number, where applicable.

5️⃣ What happens after OSS de-registration

Once your de-registration is approved:

• You will no longer submit OSS returns in Slovakia.
• Your OSS identification number becomes inactive.
• If you continue making domestic Slovak supplies, you'll still need to submit Slovak VAT returns where applicable.
• Future qualifying cross-border sales will require a new OSS registration or other appropriate VAT registrations.

6️⃣ Summary Table

💡 Tip: Make sure all OSS returns and VAT payments are fully completed before submitting your de-registration request. This helps avoid delays and ensures your OSS account is closed smoothly by the tax authority.