Registration under § 7a: Facebook ads, Google ads and services to the EU
Do you pay for advertising on Facebook or Google, or invoice services to companies in the EU? Even as a non-VAT payer, you need registration under § 7a. When, why, and what obligations arise from it.
Many sole traders only learn about § 7a after receiving a notice from the tax office. Most often after paying for advertising on Facebook or Google for the first time. Yet it is enough to submit the registration on time, and the obligations are manageable.
When you must register
If you are not a VAT payer, you need registration under § 7a before you:
- receive a service from a supplier in another EU Member State where the place of supply is in Slovakia and you pay the tax as the recipient. Typically advertising from Meta Platforms Ireland or Google Ireland, a software subscription or hosting from an EU company, or
- provide a service to a company in another EU Member State where the place of supply is determined under § 15 para. 1 of the VAT Act (the place where the customer is established).
For § 7a, there is no limit. The registration also applies to advertising for 10 €.
What the registration means — and what it does not
- You will receive a VAT number (SK + tax identification number).
- You do not become a VAT payer. You continue to invoice Slovak customers without VAT.
- You are not entitled to deduct VAT.
Obligations for received services (Facebook, Google…)
- You notify the supplier of your VAT number so that they invoice you without VAT.
- For the received service, you calculate Slovak VAT (23%) and pay it.
- Tax return you file only for the month in which your tax liability arose, by the 25th day of the following month. In months without such services, you do not file anything.
- A person registered under Section 7a does not file a VAT control statement.
Obligations for services supplied within the EU
- You invoice without VAT with the text “reverse charge”. On the invoice, you state your VAT number and the customer’s VAT number.
- Check the customer’s VAT number in the VIES system.
- You file a recapitulative statement for the month in which you supplied the service.
A common mistake: goods vs services
Section 7a concerns services. For the purchase of goods from the EU, Section 7 applies, and only once the value of purchases in the calendar year reaches 14 000 €. As a non-VAT payer, you invoice sales of goods to the EU without VAT, with a note stating that you are not a VAT payer.
How invoicing software helps you
Based on the country and the customer’s VAT number, DSDATA automatically suggest the correct regime, add the mandatory invoice wording, verify the VAT number in VIES, and prepare documents for the recapitulative statement. For a non-VAT payer’s e-invoice, we do not include the VAT number in the XML, because the Peppol rules do not allow it (more in the article Non-VAT payer and e-invoicing 2027).
Sources
- Financial Administration of the Slovak Republic – VAT registration obligation (§ 7 and § 7a)
- Act No. 222/2004 Coll. on VAT, § 7a, § 15 para. 1, § 69 para. 3 (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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