Welcome to Slovakia, a country known for its rich history, vibrant culture, and stunning landscapes. If you're a digital nomad, expat, or location-independent worker looking to make Slovakia your new home, you're in the right place. This guide will walk you through the necessary steps to obtain tax residency in Slovakia. Let's dive in!
Determine Your Eligibility
To become a tax resident in Slovakia, you must either have a permanent home in the country, spend at least 183 days in Slovakia during a calendar year, or have your center of vital interests (such as family or economic interests) in Slovakia. Ensure that you meet one of these criteria.
Register Your Address
Once you meet the eligibility criteria, you must register your address with the local municipality office (Mestský úrad or Obecný úrad). You'll need to provide proof of accommodation, such as a rental agreement or property ownership document.
Obtain a Residence Permit
If you are a non-EU/EEA citizen, you must apply for a residence permit at the Foreign Police Department. EU/EEA citizens need to register their residence if staying longer than 90 days. Required documents typically include a valid passport, proof of health insurance, and proof of sufficient financial resources.
Register with the Tax Office
After obtaining your residence permit, you must register with the Slovak Tax Office (Daňový úrad). This involves completing the appropriate registration forms and providing necessary documentation, such as your residence permit and proof of address.
Obtain a Slovak Tax Identification Number (TIN)
Once registered with the Tax Office, you will receive a Slovak Tax Identification Number (DIČ). This number is essential for all your tax-related activities in Slovakia.
Fulfill Reporting Obligations
As a tax resident, you are required to report your global income to the Slovak Tax Office. Ensure that you file your tax returns annually and comply with all reporting obligations to avoid penalties.
Legal References
- Act No. 595/2003 Coll. on Income Tax
- Act No. 404/2011 Coll. on Residence of Foreigners
- Act No. 253/1998 Coll. on Reporting and Registration of Residents
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