Allocation tax identification number

Why was a tax identification number assigned to a non-taxable legal entity for e-invoice?

Short answer

The administrative assignment of a Slovak tax identification number to an existing non-taxable legal entity is intended to provide a usable identifier for electronic-invoice receipt. Entities such as civic associations may not have a VAT identification number, but a certified delivery-service provider needs an unambiguous identifier to address incoming electronic invoices. Assignment of the number does not by itself create a new tax liability.

Administrative action

Not a New Obligation

Allocation tax identification number does not create any new tax registration.

Target group

~58 000 subjects

Estimated number of existing non-taxable legal entities in Slovakia.

Purpose

Identifier for the postman

tax identification number replaces the missing VAT identification number when addressing e-invoice.

Result for the organization

Only preparation for reception

It relates exclusively to the receipt of electronic invoices from 1.1.2027.

Detailed explanation

The allocation of a VAT number does not in itself give rise to any new tax obligations nor does it alter the organisation’s status under any law — for example, it does not constitute registration for income tax or VAT. The sole purpose of this identifier in the context of electronic invoicing is technical: to enable digital mail systems (and, ultimately, the tax administration system) to unambiguously identify you as the recipient when one of your suppliers, who is a VAT payer, is obliged to send you an electronic invoice. From 1 January 2027, a non-taxable legal entity must be able to receive such invoices, and the VAT number assigned to it serves as the equivalent of a VAT registration number, which these organisations do not have.

As set out in the Act

The obligation for legal entities, including non-taxable legal entities, to be able to receive electronic invoices stems from Section 71 of Act No. 222/2004 Coll. on VAT, as amended by Act No. 385/2025 Coll., which requires a unique recipient identifier for the purposes of certified delivery.

Practical examples

A civic association that has not yet been assigned a VAT number will receive one automatically without having to apply for it — this is in preparation for e-invoicing.
Once the VAT number has been allocated, the organisation will contract a e-invoicing delivery-service provider so that it can receive electronic invoices from its suppliers who are liable for tax.
Other obligations (such as filing tax returns) remain unchanged following the allocation of a VAT number to a non-taxable legal entity.

Most common mistakes

“The allocation of a VAT number means that the organisation has become liable for a particular tax or that a new registration obligation has arisen.” It is merely a technical identifier for the purposes of electronic invoicing, not a change in the organisation’s tax status.
“If an organisation does not use its VAT number, it does not have to comply with the obligation to accept e-invoices.” The obligation to accept e-invoices from 1 January 2027 applies to non-taxable legal entities regardless of whether they actively use a VAT number — this is merely a technical prerequisite for compliance.

Conclusion

The assigned tax identification number serves as an identifier for receiving e-invoice and does not by itself create a new tax obligation.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 71 (as amended by Act No. 385/2025 Coll.)