Registering a tax registration number

What

The tax registration number (DIČ) is a unique 10-digit identifier used by the tax entity when communicating with the tax administrator. The tax registration number is assigned by the tax administrator on the basis of the request for registration for income tax purposes or on the basis of automatic registration.

Who

If you are a business entity (natural person or legal entity), you must apply for registration at the tax administrator who shall assign to you a tax registration number and issue a document certifying such a registration.

How

The application form (in Slovak) is available for downloading here: https://pfseform.financnasprava.sk/Formulare/eFormVzor/REG/form.238.html
or  www.financnasprava.sk/sk/obcania/dane/dan-z-prijmov/_registrovanie

When

The deadline for the filing of the registration application is 30 days from the obtaining of the business permit or licence.

Good to know

If your 12-month turnover exceeds the legal limit of € 49,790 , you must also register as a VAT payer. In this case, the entrepreneur shall obtain the value-added tax payer registration number (“IČ DPH”).

For more details see: https://www.podnikajte.sk/start-podnikania/c/2188/category/registracne-povinnosti/article/ico-dic-icdph.xhtml

Where

The tax authority at the place of your residence (or the tax authority closest to it). Search for your tax office in this wizard (in Slovak): www.financnasprava.sk/sk/kontakt/kontakty-na-urady