Anyone selling services through a foreign platform usually has two obligations they are unaware of: VAT on the platform commission and correctly declared income. Since 2023 platforms also report sellers’ income to tax authorities under the DAC7 directive, so any mismatch with your return is visible to the Slovak tax authority.
Slovakia transposed DAC7 by Act No. 250/2022 Coll., which amended Act No. 442/2012 Coll. on international assistance and cooperation in tax administration from 1 January 2023. The reporting obligation lies with the platform operator, not the seller. For each year, data is reported by 31 January of the following year, first for 2023.
The commission a platform withholds is a service the platform supplies to you. If you carry out the activity independently and regularly, you are a taxable person for VAT purposes even if you are not VAT registered as a payer. In many cases you then pay VAT on that service in Slovakia.
| Situation | Obligation under the VAT Act |
|---|---|
| Platform established in another EU state | VAT registration under § 7a before receiving the service, VAT on the commission payable under § 69(3). A return is filed only for months in which you received the service, by the 25th of the following month. |
| Platform outside the EU | you pay VAT on the commission as the recipient under § 69(2). A return is filed for months in which you received the service. |
| You supply a service to a business in another EU state | registration under § 7a and an EC sales list for the quarter in which you supplied the service. |
| Turnover above €50,000 in a calendar year | mandatory registration as a VAT payer. You become a payer from 1 January of the following year, or immediately with the supply that takes you over €62,500. |
Registration under § 7a does not make you a VAT payer. You invoice clients without VAT and cannot deduct the VAT paid on services received. It is still a real tax payment, not a formality, and with high commissions it adds up.
| Service | Price |
|---|---|
| Individual tax return | from €50 |
| Registration under § 7a and ongoing VAT returns | after consultation |
| Commission reconstruction and missed VAT returns | after consultation, by number of months and platforms |
| Response to a tax office notice | review €79, response from €149 |
We quote the price in advance after a short description of your situation. If you have received a notice, see Letter from the tax office.
Cases are anonymised.
For services received from abroad, often yes. If a foreign platform charges you commissions and you are a taxable person, you pay VAT on them in Slovakia even though you are not a VAT payer.
For DAC7 reporting, the platform must verify sellers’ identity including tax identification number and address. It then reports this data to the tax authority.
Reports are filed for years from 2023 onwards. Tax authorities already have the data for those years or will receive it through exchange.
Missed VAT returns can be filed at once for all affected months. The sooner you do it yourself, the lower the penalty compared with the tax office finding the error.
If you carry out the activity regularly and for payment, it is a business and you usually need a licence. We assess this based on what exactly you do.
A deducted commission is still a service you received. Not receiving an invoice or not paying anything separately does not change the obligation to pay VAT on it.
Sources: Act No. 442/2012 Coll. as amended by Act No. 250/2022 Coll. (DAC7), Act No. 222/2004 Coll. on VAT, § 4, § 7a, § 69 and § 78, and Act No. 595/2003 Coll. on Income Tax.
Tell us which platforms you use and since when. We will tell you what needs to be filed and what it will cost before any work starts.
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