Voluntary vat registration
In addition to compulsory registration, where the taxable person has exceeded a turnover of €49,790 in the last 12 consecutive calendar months, the business operator may also apply for voluntary registration as a VAT payer. This is the case where the trader has not yet achieved the turnover prescribed by law, but wants to become a payer so that VAT does not place an excessive burden on him.
The tax office does not register the taxable person for VAT only. The trader must be able to prove to the taxadministrator that he is carrying on a business activity or that he is preparing for a business activity. To that end, it is necessary to provide the tax administrator with sufficient evidence and the personal participation of the taxable person or authorised representative in the tax office is also necessary. The tax office shall register no later than 21 days from the date of application.
We at TaxWise will advise you what documents you need to submit to the tax office in order for the tax administrator to fully comply with your request. At the same time, we will fully register you before the tax office and you will only take over the VAT certificate.
The price for the voluntary VAT registration service is 300 Eur.
Procedure for registering for VAT
- Signing of a service contract and an intermediary contract (GDPR)
- Signature of the representative authorisation before the DU and the request for electronic services
- Completion of the registration questionnaire (for our purposes)
- Opening a business account and paying an invoice for our services
- Telephone (approx. 15 min.), or a personal consultation, where, on the basis of the questionnaire sent, we ask for additional data so that the result is a list of approximately 15-20 documents that you will be able to document without unnecessary expenses and extra work and at the same time will be sufficient to register the company as a VAT payer.
- Personal representation before the DÚ for bratislava region or telephone, or online representation for other regions (DÚ Košice makes local surveys for which we prepare documents and physically come workers to the company headquarters where the client must be present, DÚ Žilina carries out local investigation in some cases).
- Personal collection of the VAT registration certificate (for bratislava region); sending the certificate by post to the address of the entrepreneur for the other counties or personal collection of the executive's certificate directly to the competent tax authority.
In recent years, we have successfully registered more than 700 companies as VAT payers under §4 of Act No. 222/2004 Coll. (classic VAT payer). Vat security can only be determined by the tax office if it is a risky entity, i.e. if the managing director/partner or related persons owe more than €1,000 in tax. In practice, this means that only companies where their tax-only directors/members had tax debt in another company received a vat registration guarantee. We try to prepare all applications and then submit them to the DÚ so that if the required documents resulting from the consultation are documented, the registrations are approved without additional supplementation and delay.
We do not register vat companies for their subsequent sale for profit. We register vat companies exclusively for end-users (no registration brokerages, etc.). For the avoidance of doubt, in the contract of execution of the service we have set under the threat of a contractual penalty that companies cannot transfer a majority stake for 9 months. In our opinion, this period is sufficient to allow you to sell and close the business in the event of a failure in the business, or to reduce the loss and at the same time long enough to deter speculators who want to continue to sell the company for profit.
We provide our clients with administrative services aimed at registering for VAT, not the actual allocation of a VAT number. The allocation of a VAT number is solely the responsibility of the tax administrator. Also, given our experience and the number of successfully registered companies, it is almost certain that if you are interested in a real business of registering documents, you will be able to secure them without needing to produce fictitious documents.