What if the subject does not have a VAT number and only has an IČO?

Short answer

If the entity does not have a tax identification number and only has an identification number, according to the official methodological materials of the Financial Administration of the Slovak Republic, it should apply to the tax administrator for registration for income tax and allocation of a tax identification number. After the TIN has been assigned, it can be identified in the delivery service network as, for example, 0245:TIN.