Why did the Financial Administration assign me a tax identification number?
Short answer
The ex officio registration and assignment of a tax identification number are connected with preparing identifiers for electronic-invoice receipt. VAT payers use a VAT identification number, while non-taxable persons required to receive e-invoice need a tax identification number. The Financial Administration stated that it would send decisions to approximately 58,000 existing non-taxable persons.
Non-taxable person identifier
Replaces VAT identification number where the entity is not the payer.
Existing non-taxable persons
Gradual automatic registration in the coming months.
For income tax
Non-business-driven entities need not address new returns.
Addressability in Peppol
tax identification number allows for unambiguous delivery e-invoice.
Conclusion
The assigned number serves as a technical identifier for receiving e-invoice and does not by itself create new income-tax obligations.
Sources
- Law No. 385/2025 Z. z.amending Law No. 222/2004 Z. z. o VAT
- Peppol Authority Specific Requirements (PASR) for the Slovak Republicublic
tlačová správa Finančnej správy z 23. 6. 2026 · aktuálne FAQ FS SR k eFaktúre
Not legal advice.