{"id":9508,"date":"2026-01-21T13:28:20","date_gmt":"2026-01-21T11:28:20","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9508"},"modified":"2026-02-23T15:16:06","modified_gmt":"2026-02-23T13:16:06","slug":"registracia-skupiny-z-uradnej-moci","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/registracia-skupiny-z-uradnej-moci\/","title":{"rendered":"Registration of a VAT Group by the Tax Authority"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><\/p>\n<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\">As part of the implementation of measures to combat tax fraud and prevent VAT evasion, Slovakia has adopted an amendment to the VAT Act introducing <strong>new conditions for the registration of a VAT group by the tax authority<\/strong>. These conditions <strong>apply from 1 January 2026<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>The new legislation focuses on entrepreneurs operating through multiple companies that are formally established as separate entities but are interconnected, with the primary aim of avoiding VAT registration obligations.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Reason for Registration by the Tax Authority<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">If several related entities conduct business with the main objective of avoiding tax payment, the tax authority may initiate registration of a VAT group by its own decision. If the tax authority starts proceedings for group registration by official decision \u2013 <strong>individual members will not be registered separately under Section 4b of the VAT Act.<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>When Will the Tax Authority Proceed with Official Registration?<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">If, during tax administration, inspections, or based on other findings, the tax authority determines that the conditions for VAT group registration of several entities have been met, <u>it has the authority to<\/u>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>invite all <u>presumed group members<\/u>;<\/li>\n<li><u>request the designation of a group representative<\/u>;<\/li>\n<li>appoint a group representative if the members fail to do so.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The tax authority requires the designation of a group representative <strong>within 8 days from the delivery of the request.<\/strong><\/p>\n<p style=\"text-align: justify;\">Subsequently, the tax authority invites the group representative to comment on the reasons for the intended registration within a period of at least 15 days from delivery of the request. After reviewing the response, the tax authority decides as follow:<\/p>\n<p style=\"text-align: justify;\">\n<table style=\"border-color: #333333; width: 100%;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td style=\"border-color: #333333\" width=\"324\">\n<p style=\"text-align: center;\"><strong>If the group representative <span style=\"color: #ffffff;\">fails to refute<\/span> or adequately respond<\/strong><\/p>\n<\/td>\n<td style=\"border-color: #333333\" width=\"272\">\n<p style=\"text-align: center;\"><strong>If the group representative <span style=\"color: #ffffff;\">successfully refutes<\/span> the reasons<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333\" width=\"324\">The tax authority proceeds with the registration of <strong>those members who meet the conditions<\/strong><\/td>\n<td style=\"border-color: #333333\" rowspan=\"2\" width=\"272\">\n<p style=\"text-align: center;\">All assessed entities may retain their individual VAT registration numbers and continue to act as separate VAT payers<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333\" width=\"324\">\n<p style=\"text-align: center;\">The tax authority <strong>assigns a VAT registration number to the group and appoints a representative<\/strong> <span style=\"color: #00a0e3;\">(individual VAT numbers of the registered members cease to exist)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"background-color: #d1d1d1;\">\n<td style=\"border-color: #333333\" width=\"324\">\n<p style=\"text-align: center;\">The group acts as a <strong>single VAT payer<\/strong> towards third parties<\/p>\n<\/td>\n<td style=\"border-color: #333333\" width=\"272\">\n<p style=\"text-align: center;\">The entities continue to <strong>act independently towards third parties<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">The appointed group representative may file an <strong>appeal within 8 days from the delivery<\/strong> of the decision on group registration by official decision.<\/p>\n<p style=\"text-align: justify;\">The <strong>common VAT identification number becomes valid on the day following the finality of the decision<\/strong> on group registration (on that date, the original VAT numbers <u>assigned in Slovakia<\/u> to the individual members cease to exist).<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Authority Responsible for Group Registration?<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Under the applicable legislation, the <strong>Tax Office in Bansk\u00e1 Bystrica<\/strong> is responsible for managing and processing VAT group registrations.<\/p>\n<p style=\"text-align: justify;\"><em>After official registration, the competent tax administrator becomes the <\/em><strong><em>tax office relevant to the seat of the group representative<\/em><\/strong><em>. This means that the Tax Office in Bansk\u00e1 Bystrica performs the registration, but not the subsequent tax administration.<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Procedure When Additional Members Meet the Conditions<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">If existing or new members meet the conditions for inclusion in the VAT group \u2013 the group representative must immediately request an amendment to the group registration. The same applies if a member ceases to meet the legal conditions for group membership.<\/p>\n<p style=\"text-align: justify;\">Failure to fulfil this obligation may result in a <strong>fine of up to EUR 10,000<\/strong> imposed by the tax authority competent according to the seat of the group representative. When determining the amount of the fine, the tax authority considers the seriousness, duration, and consequences of the unlawful situation.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Consequences of Registration by the Tax Authority<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Following the change from individual registration to VAT group registration by official decision, new conditions apply to the members, particularly regarding transactions between them. The main consequences include:<\/p>\n<ul style=\"text-align: justify;\">\n<li>All members use a single VAT identification number on invoices issued to third parties;<\/li>\n<li>Transactions between group members <strong>are not subject to VAT<\/strong>;<\/li>\n<li>Reduced administrative burden for intra-group transactions;<\/li>\n<li>Joint liability for the fulfilment of tax obligations;<\/li>\n<li>Members may be included in tax inspections concerning another group member.<\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #333333;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #d4d4d4;\">\n<td width=\"486\">\n<p style=\"text-align: center;\">Administrative Changes for the Group Representative<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"486\">\n<p style=\"text-align: center;\">files a single VAT return, control statement, and recapitulative statement for the group<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"486\">\n<p style=\"text-align: center;\">maintains VAT records for the group<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"486\">\n<p style=\"text-align: center;\">submits notifications, applications, and other filings on behalf of the group<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 img,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-rollover {\n  border-radius: 0px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.enable-bg-rollover 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data-date=\"2025-11-17T17:06:28+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9440\" data-date=\"2025-11-17T17:06:33+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span 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768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9442\" data-date=\"2025-11-17T17:08:02+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9443\" data-date=\"2025-11-17T17:08:04+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4732-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><\/div><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-913269ed0b59bd307\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-913269ed0b59bd307 uvc-6839 \" data-hspacer=\"line_only\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-913269ed0b59bd307 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-family:&#039;Montserrat&#039;;font-weight:700;color:#000000;\">CONTACT US<\/h2><\/div><div class=\"uvc-heading-spacer line_only\" style=\"margin-top:10px;margin-bottom:10px;height:3px;\"><span class=\"uvc-headings-line\" style=\"border-style:solid;border-bottom-width:3px;border-color:#00A0E3;width:100px;\"><\/span><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-913269ed0b59bd307 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\"><strong>Do not hesitate to contact us via the contact form.<\/strong><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-5810\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-69ed0b59be862\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-5810'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<p><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>As part of the implementation of measures to combat tax fraud and prevent VAT evasion, Slovakia has adopted an amendment to the VAT Act introducing new conditions for the registration of a VAT group by the tax authority. These conditions apply from 1 January 2026. The new legislation focuses on entrepreneurs operating through multiple companies&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9509,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[53,9],"tags":[],"class_list":{"0":"post-9508","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-53","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Registr\u00e1cia skupiny z\u00a0\u00faradnej moci<\/title>\n<meta name=\"description\" content=\"Slovensko v\u00a0r\u00e1mci zav\u00e1dzania opatren\u00ed boja proti da\u0148ov\u00fdm podvodom a\u00a0zamedzeniu da\u0148ov\u00fdch \u00fanikov v\u00a0oblasti DPH, prijalo novelu z\u00e1kona a\u00a0zapracovalo 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