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Registration of a Tax Identification Number (DIČ) at the Tax Office
A natural person or a legal entity with a business licence is obliged to apply for registration of a tax identification number (hereinafter only DIČ) at a tax authority. It is necessary to fulfil this obligation by the end of the calendar month following the month of business licence. Non-fulfilment of the registration obligation results in an immediate fine at the start of business.
Tax identification number – an identification number is assigned by a tax authority automatically on the grounds of registration. It serves as an identification number to the tax authority for the purpose of income tax of a registered person.
Day of business licence – the day when an entity obtains a trade licence is considered to be the day when such an entity obtains a business licence.
Who is the service suitable for?
- Natural persons and legal entities with a business licence
- self-employed natural persons
- natural persons renting a property, except for land
- natural persons or legal entities which have not yet been registered, and have established permanent business premises in the territory of the Slovak Republic.
If such changes in data which are subject to a notification obligation occur for natural persons and legal entities, it is necessary to return registration certificate so that the tax authority could issue a new “card” with correct data.
How the service of registration for TIN purposes proceeds
