When you become a VAT payer: thresholds 50 000 € and 62 500 € explained with examples
From 2025, two turnover thresholds apply. Under one, you become a payer from 1 January of the following year; under the other, immediately. We show with examples when to submit an application and from when to charge VAT.
From 1/1/2025, the rules for mandatory VAT registration changed significantly. Instead of a rolling 12-month period, turnover is calculated for the calendar year and two limits apply.
Two limits at a glance
| Turnover in the calendar year (excluding VAT) | Registration application | VAT payer from |
|---|---|---|
| exceeds 50 000 € | within 5 working days of exceeding it | 1 January of the following year |
| exceeds 62 500 € | within 5 working days of exceeding it | the supply by which you exceeded the limit |
Each year, turnover starts being counted from zero. Revenue for each month of the current calendar year is added up.
Example 1: you exceed 50 000 €, but not 62 500 €
Sole trader Jana has a turnover of 51 200 € as at 20 October 2026. She exceeded the limit of 50 000 € with an invoice issued on that day.
- She must submit the registration application within 5 working days.
- Until the end of 2026, she continues invoicing without VAT, unless she exceeds 62 500 €.
- She becomes a VAT payer on 1/1/2027. From that day, she charges VAT and, since mandatory e-invoicing also applies from 1/1/2027, she will issue invoices to domestic companies as e-invoices.
Example 2: you also exceed 62 500 €
In December, Jana issues an invoice for 12 000 €, increasing her turnover from 57 000 € to 69 000 €.
- She becomes a VAT payer with this very supply. VAT already applies to the transaction by which she exceeded the limit.
- The application (if she has not yet submitted it) must be filed within 5 working days.
Tip: If you are approaching 62 500 €, calculate a large order in advance. What matters is whether you exceed the limit with this very supply.
What counts towards turnover
The value, excluding tax, of goods and services supplied that are included in turnover under § 4 of the VAT Act. This also includes supplies that you invoiced without VAT as a non-payer. Some supplies are not included (for example, selected exempt supplies or the sale of fixed assets). In borderline cases, it is worth checking with a tax adviser.
§ 7 and § 7a are a different type of registration
Registration under § 7 (purchase of goods from the EU above 14 000 € per year) or § 7a (services within the EU, with no limit, before the first supply) assigns you a VAT number, but does not make you a VAT payer. Domestically, you continue invoicing without VAT. Details can be found in the article on registration under § 7a.
How to keep track of the limit
In your invoicing software, regularly check the total revenue since the start of the year. In DSDATA, you can find it in Reports. After registration, you only need to change your company’s status in the settings and all subsequent documents will include VAT, with the correct wording and correct calculation.
Sources
- Financial Administration of the Slovak Republic – VAT registration obligation
- Financial Administration of the Slovak Republic – Methodological guidance on VAT payer registration (2/DPH/2025/MP)
- Act No. 222/2004 Coll. on value added tax, § 4, § 7, § 7a (Slov-Lex)
This article is for information purposes only and is based on the regulations and sources listed in the text as valid on the verification date. It does not replace tax advice – for a specific situation, please contact a tax adviser or the Financial Administration.
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