Slovakia

Foreign organizations submit an application for registration (only in Slovak) to the Tax Inspectorate of Bratislava, which registers them within seven days of receiving the application. The applications are attached:

– extract from the commercial register, with an official translation into Slovak;

– if the application is submitted through an agent, then a power of attorney must be attached to the application, accompanied by an official translation into Slovak.

Companies registered outside the EU are required to appoint a tax representative.

For some cases, quarterly submission of tax returns may be scheduled, but as a rule, reports must be submitted monthly. The periodic VAT declaration must be submitted electronically before the 25th day of the month following the tax period to which it relates.

VAT must also be paid by the 25th of the month.

Late Filing: EUR 30 to EUR 16.000 fines for failure to submit or late submission

Failure to register: EUR 60 to EUR 20.000 fines. Interest charged in addition.

Late filing or incorrect ESL: EUR 60 to EUR 3.000.