DAC7 User Registration
The obligation to register from January 01, 2023 is imposed on platforms that are not resident for tax purposes in the Slovak Republic or any EU Member State who, pursuant to Section 22h(e) 2 of Act No.250/2022 Coll., which amends Act No.442/2012 Coll. on international assistance and cooperation in tax administration and which implements Directive DAC7 into the Slovak legislation (hereinafter referred to as "the Act"), i.e. it is neither resident for tax purposes, nor incorporated or managed in a Member State, nor has a permanent establishment in a Member State, but facilitates the carrying out of a Relevant Activity by Reportable Sellers or a Relevant Activity involving the rental of immovable property located in a Member State and there is no Effective Qualifying Competent Authority Agreement in effect with their state of residence.
Use this method of registration only if you wish to act as a DAC7 user on behalf of a reporting platform operator DAC7/DPI, which is not subject to obligation to deliver documents by electronic means under the Tax Code (i. e. foreign platform operator not resident for tax purposes in the Slovak Republic).
DAC7 Registration does not concern taxable persons in the Slovak Republic. If you are resident for tax purposes in the Slovak Republic and you already communicate with Financial administration electronically (you have electronic signature, or written agreement on electronic delivery with the tax administration) please sign in your personal internet zone on www.financnasprava.sk.
More information concerning registration can be found in the following documents: