Identification Numbers for E-Commerce Companies in Slovakia

Depending on storage location, movement of goods, imports, and product type, multiple identification numbers may be required when selling goods to or within Slovakia.

Value Added Tax – Registration for taxable transactions or storage of goods in Slovakia

Companies require VAT registration once taxable transactions are carried out in Slovakia or goods are stored there.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in Slovakia: Identifikačné číslo pre DPH or VAT Identification Number
Relevance: Required when taxable transactions are carried out in Slovakia, when goods are stored in Slovakia, or when intra-Community supplies originate from Slovakia.
Example: Use of a fulfillment warehouse in Slovakia by a non-Slovak e-commerce company.
Relationships: Required for Intrastat Declarations, mandatory on invoices, and forms the basis for tax reporting.
Example format: SK1234567890

Intrastat – Reporting obligation for intra-Community movements of goods

Within the European Union, movements of goods must be statistically reported once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat Declaration
Country-specific designation in Slovakia: Intrastat report
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Czechia to a warehouse in Slovakia.
Relationships: Usually requires an existing VAT Identification Number.

Customs – Identification for imports and exports with Slovakia

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation in Slovakia: EORI Number
Relevance: Required when goods are imported into Slovakia from third countries, exported from Slovakia to third countries, or when submitting customs declarations.
Example: Import of goods from a third country directly into Slovakia.
Relationships: Required for customs declarations and linked to the collection of import VAT.
Example format: SK1234567890

Excise Duty – Registration obligation for excise goods

Certain goods such as alcohol, tobacco, or energy products are subject to additional tax registration obligations.

Excise Registration

General designation: Excise Registration
Country-specific designation in Slovakia: Registration with the financial administration for excise goods
Additionally relevant: EMCS Excise Movement and Control System
Relevance: Required when excise goods are produced, stored, or traded in Slovakia.
Example: Sale of alcoholic beverages to customers in Slovakia.
Relationships: An EORI number may additionally be required for imports.

Packaging – Extended producer responsibility for packaging

Companies that supply packaged goods to end consumers in Slovakia are subject to obligations under extended producer responsibility for packaging.

EPR Registration for Packaging

General designation: EPR Registration for Packaging
Country-specific designation in Slovakia: Registration in an extended producer responsibility system for packaging or participation in an approved compliance scheme
Relevance: Required when packaged goods are supplied to private end consumers in Slovakia.
Example: Shipping consumer goods in packaging to customers in Slovakia.
Relationships: Independent of VAT registration, but marketplaces often verify such registrations.

Waste Electrical and Electronic Equipment – Registration for placing electrical equipment on the market

When selling electrical or electronic equipment in Slovakia, extended producer responsibility obligations apply for the collection and disposal of waste equipment.

WEEE Registration

General designation: WEEE Registration
Country-specific designation in Slovakia: Registration of producers of electrical and electronic equipment
Relevance: Required when electrical or electronic equipment is placed on the Slovak market.
Example: Sale of household appliances or consumer electronics to customers in Slovakia.
Relationships: May exist in addition to battery-related obligations.

Electrical Batteries – Separate EPR registration for batteries or battery-containing products

Batteries and battery-containing products are subject to separate extended producer responsibility obligations.

EPR Registration for Batteries

General designation: EPR Registration for Batteries
Country-specific designation in Slovakia: Registration of battery producers
Relevance: Required when batteries or battery-containing devices are sold in Slovakia.
Example: Sale of electronic devices with integrated lithium batteries.
Relationships: May be required in addition to WEEE registration.

Invoicing – Obligation to correctly use statutory identification numbers

Invoices must correctly display statutory identification numbers to ensure tax compliance.

Mandatory invoice information

Relevance: Mandatory inclusion of the VAT Identification Number for taxable transactions in Slovakia.
Relationships: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic processing of all registrations and identification numbers

All registrations must be correctly processed in accounting and ERP systems to ensure consistent tax reporting.

Proper accounting treatment

Relevance: Correct handling of VAT Identification Number, EORI Number, and registrations related to packaging, electrical equipment, and batteries.
Relationships: Deviations between ERP systems, marketplace data, and tax filings increase the risk of audits.

Data Protection – Organizational obligations when processing personal data

E-commerce companies regularly process personal data and must comply with the General Data Protection Regulation.

Data protection obligations

Supervisory authority: Office for Personal Data Protection of the Slovak Republic
Relevance: No standalone economic identification number, but extensive organizational obligations under GDPR apply.

Digital Identity – Access requirements for electronic government portals

Electronic government portals are used for tax and administrative procedures in Slovakia.

Electronic administrative access

Relevance: No standalone identification number, but access to electronic portals is required for digital tax procedures.
Relationships: Electronic procedures require clear identification of the company.

Anti-Money Laundering – Relevance depending on business and payment model

Typical goods-based e-commerce companies usually do not require a specific AML registration number, but obligations may arise depending on the financial or payment model.

AML obligations

Relevance: No standalone registration number for typical goods-based e-commerce companies, relevant only in specific financial or payment scenarios.
Supervisory authority: Financial Intelligence Unit Slovakia.

Transparency on Registration Requirements

Identification numbers are part of a broader compliance framework and must be assessed in the context of the specific business model. DutyPay supports companies in understanding and managing registration requirements when selling goods to or within Slovakia.