Slovakia: group VAT registration
Businesses wishing to create a VAT tax group in Slovakia from 1 January 2010 must submit their applications before 31 October 2009.
The ability to create a tax group for VAT purposes has been created by a change to the VAT Act that came into force on 1 April 2009.
This allows several businesses with a financial, economic and organisational affiliation to register as a group under a single identification number. They must each be a taxable entity and may not be a branch or division of a taxable entity in a foreign country.
The VAT group must appoint a representative who acts on behalf of all group members for VAT purposes and whose role is limited to ensuring compliance with the VAT Act.
Applications to register a VAT group must be sent to the tax office for the group representative and include, for each group member:
- their trade name, seat and place of business or establishment
- their tax identification number, if assigned locally,
- the name of their tax office
- the trade name, seat and place of business or establishment of the group representative
- the signature of their statutory representative
Groups whose applications satisfy the conditions will be registered by the tax office, assigned one identification number and issued with a Certificate of VAT Registration for each member.
The group becomes a taxpayer from the date of registration, at which point their individual Certificates of VAT Registration and identification numbers case to be valid.
The group’s tax office will be the one for the district where the group representative has its seat, place of business or establishment.
Group registrations will begin on the 1 January after submission of the application unless the application is submitted after 31 October, in which case it may begin on the second 1 January after its submission.
As soon as group registration begins, the individual rights and obligations of each group member under the VAT Act are transferred to the group.
