Effective from 1 January 2026, the Slovak VAT Act introduces the possibility for the tax authority to register a group of companies for VAT ex officio. The tax authority may proceed in this way if it has evidence that the conditions for ex officio group registration have been met. This applies in situations where several members of a potential group act in a way intended to avoid mandatory VAT registration. The main purpose of the coordinated actions of the companies must therefore be the avoidance of tax liability.
A group is understood as several separate companies with their registered office, place of business, or establishment in Slovakia that are financially, economically, and organisationally linked. All three conditions must be met simultaneously for a company to be included in the group.