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TAX IDENTIFICATION NUMBERS (TINs)

Country Sheet: Slovakia (SK)

1. TIN structure

2. TIN description

Slovakia issues TIN only for (natural and legal) persons who perform business activities and who have an obligation to register at local tax office. TIN is not issued for citizens of Slovakia who do not have obligation to register at local tax office and therefore most natural persons do not have TIN. If natural person does not have a TIN then a unique personal identification number is used for purposes of automatic exchange of information (AIOE). Unique personal identification number consists of 9 or 10 digits. 3. Where to find TINs?

TINs issued by Slovak tax offices are not reported on official documents of identification. Unique personal identification number (TIN-like number used for the purpose of AIOE) is reported on the following documents of identification: 3.1. Identity card (Občiansky preukaz)

3.1.1. Identity card (issued from 01.09.2003)

Format Explanation Comment 9999999999 10 digits -

999999/999(9) 9 or 10 digits For the purpose of IT processing, the TIN should be written as a single block, without any slash sign.

Personal number (TIN)

SK – Slovakia en – English

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3.1.2. Identity card (issued from 01.07.2008)

3.2. Passport (Cestovný pas)

3.2.1. Passport (issued from 01.04.1994 to 31.03.2005)

3.2.2. Passport (issued from 01.04.2005 to 14.01.2008)

Personal number (TIN)

Personal number (TIN)

Personal number (TIN)

SK – Slovakia en – English

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3.2.3. Passport (issued from 15.01.2008)

4. TIN national website

Information on TIN: http://www.minv.sk/?vzory-dokladov TIN online check: https://ec.europa.eu/taxation_customs/tin/tinRequest.html?locale=en 5. TIN national contact point

Contact: Tax Directorate of the Slovak Republic Lazovná 63 974 01 Banská Bystrica Slovakia Tel: +421 48 4393 111 http://www.financnasprava.sk

6. Legal notice

The information on Tax Identification Numbers (TINs) and the use of the TIN online check module provided on this European TIN Portal, are subject to a disclaimer, a copyright notice and rules on both personal data protection and the use of the EU emblem by third parties. Specific copyright notice for Slovak Republic (2011) The re-use of documents held by the Slovak Republic or on its behalf by third entities featured on the European TIN Portal is subject to Slovak copyright rules unless otherwise indicated. Limitations of copyright, rights related to copyright and database right sui generis are permitted only in special cases stipulated in the Copyright Act No. 618/2003 Coll. as amended. Use or disposal of subject matter pursuant to the Copyright Act must not conflict with its normal intended exploitation and must not unreasonably prejudice the legitimate interests of right-holders. In other cases the prior permission for use of subject matter (license) must be obtained. For further information about Slovak copyright law please refer to the following links: a) in English: http://www.culture.gov.sk/legislation-1ce.html b) in Slovak: http://www.culture.gov.sk/pravne-predpisy-v-oblasti-kultury-19b.html

Personal number (TIN)