Does the abolition of trade and the abolition of registration of income tax mean?
Short answer
The abolition of trade does not necessarily mean that all tax registrations and obligations have disappeared. Tax registration, tax identification number and any obligations towards the Financial Report shall be assessed in accordance with the tax rules and the specific situation of the person. Where a natural person continues to obtain taxable income, for example from renting out, he may tax identification number and related duties even without active trade.
Business authorisation
It is only one of the reasons for business or income.
Tax identifier
It may also exist for other taxable income.
Typical example
Rental income can lead to tax registerscii.
Participant ID
Technical orientation is linked to correct tax identification number.
Conclusion
The abolition of trade and tax registration are not automatically the same; at e-invoice to work with the current tax identification number and the real tax status of the person.
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.