{"id":9127,"date":"2025-12-02T14:34:47","date_gmt":"2025-12-02T13:34:47","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=9127"},"modified":"2025-12-29T13:49:19","modified_gmt":"2025-12-29T12:49:19","slug":"vat-registration-under-%c2%a7-7-and-%c2%a7-7a","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/vat-registration-under-%c2%a7-7-and-%c2%a7-7a\/","title":{"rendered":"VAT Registration under \u00a7 7 and \u00a7 7a"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n
\"Ing.

Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong>
<\/span>Tax Advisor<\/p><\/div>\n

VAT registration is one of the most frequently discussed topics among entrepreneurs, accountants<\/a>, and tax advisors. The Slovak VAT Act distinguishes three main registration regimes, each with different rights, obligations, and purposes. To correctly determine which regime applies, an entrepreneur must first understand the concept of a \u201ctaxable person.\u201d<\/p>\n

For taxable persons with a registered seat, place of business, establishment, residence, or habitual abode in the Slovak Republic, there are three types of VAT registration: registration under \u00a7 4, registration under \u00a7 7, and registration under \u00a7 7a of the Slovak VAT Act.<\/p>\n

While registration under \u00a7 4 grants the full status of a VAT payer\u2014including the right to deduct input VAT\u2014registrations under \u00a7 7 and \u00a7 7a exist exclusively to fulfill cross-border obligations. Persons registered under \u00a7 7 or \u00a7 7a do not become VAT payers<\/strong>, they only acquire the status of a person registered for VAT.<\/strong><\/p>\n

Registration under \u00a7 7: Acquisition of Goods from Another EU Member State<\/strong><\/span><\/h3>\n

Registration under \u00a7 7 is required when acquiring goods from other EU Member States. The obligation arises once the total value of such goods reaches \u20ac14,000 (excluding VAT)<\/strong> in a calendar year. The application must be filed before the transaction that exceeds this threshold takes place.<\/p>\n

A person registered under \u00a7 7 must apply the reverse-charge mechanism when acquiring goods in Slovakia; however, this status does not grant the right to deduct VAT<\/strong>. If the entity is already a VAT payer under \u00a7 4 or is registered under \u00a7 7a, registration under \u00a7 7 does not apply.<\/p>\n

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Registration under \u00a7 7a: Cross-Border Supply and Receipt of Services<\/strong><\/span><\/h3>\n

Registration under \u00a7 7a applies to cross-border services supplied or received between taxable persons within the EU. Registration is required before supplying services to another EU Member State or before receiving services from an EU supplier if reverse charge is applicable.<\/p>\n

Obligations of a \u00a7 7a registrant include filing EC Sales Lists when supplying services to EU recipients and applying reverse charge to received services. Like \u00a7 7, this regime does not allow input VAT deduction<\/strong> on domestic purchases.<\/p>\n

Comparison of Registrations under \u00a7 4, \u00a7 7, and \u00a7 7a<\/strong><\/span><\/h3>\n