Identified person (VAT)

What it means to be an identified person

An identified person for VAT is a special, limited registration regime for tax under § 7a of Act No. 222/2004 Coll. on value added tax. It concerns a taxable person in Slovakia who is not a VAT payer and receives a service from a supplier in another EU member state where the tax is paid by the recipient of the service (§ 69 para. 3) — typically platforms such as Booking.com or Airbnb, or software tools such as Best Guest, which invoice from another EU member state.

Registration does not arise by itself from receiving the service: an application for registration for tax must be submitted to the tax office before the service is received (§ 7a para. 1). The tax office registers you and assigns a VAT identification number (IČ DPH) no later than 10 days after receiving the application (§ 7a para. 3).

How it differs from an ordinary VAT payer

Registering under § 7a does not make an accommodation provider a VAT payer. They still do not charge VAT to their guests and have no right to deduct VAT — they deal only with the VAT on specific services received from suppliers in another EU member state that fall under § 7a.

Who it concerns

The obligation does not depend on the size of the business, the number of accommodation units, or the value of the services received, but on whether, as a taxable person, you receive a service from a supplier in another EU member state. Even an accommodation provider with a single apartment who uses a booking channel or a guest-records tool from another EU member state can thus become an identified person. A service from a supplier in a country outside the EU does not create an obligation to register under § 7a, but you may owe tax on it anyway (§ 69 para. 3). There is a single registration and it applies across all such services — not separately for each supplier.

Related content

When exactly this obligation arises, how to arrange it, and what to do if you discover it late are covered in the guide to the identified person for VAT.