Slovakia Moves to Raise VAT Registration Thresholds

A draft bill currently under review in the Slovak National Council proposes significant changes to VAT registration obligations. Submitted on 3 February 2026 by MP Marián Viskupič, the legislation aims to substantially increase the thresholds that trigger mandatory VAT registration.

Under the proposed amendments, the threshold requiring registration as of 1 January of the following year would rise from EUR 50,000 to EUR 83,000. The threshold triggering immediate registration within the current calendar year would increase from EUR 62,500 to EUR 85,000. Additionally, the deregistration threshold would be revised upward from EUR 50,000 to EUR 85,000.

The draft also introduces a simplified deregistration procedure for taxpayers already registered who no longer meet the newly raised thresholds. Subject to parliamentary approval, the changes are set to take effect on 1 July 2026.