Slovakia clarifies that foreign VAT-registered-only companies are not automatically in scope
Ahead of the 1 January 2027 mandate for domestic B2B and B2G transactions, Slovakia clarified that foreign companies which are merely VAT-registered in Slovakia are not automatically obliged during the 2027-2030 period. That is a meaningful scoping carve-out and an unusually clear one: in most mandates the question of whether a non-established but VAT-registered entity is in scope is left ambiguous and resolved late, often after projects have already been budgeted. Groups with Slovak VAT registrations but no establishment should confirm their own position against the text, but the default here points away from obligation.