1. A legal entity or a natural person, which is issued a permission or authorisation to conduct business activities or starts performing gainful activities in the territory of the Slovak Republic, is obliged to register with the relevant tax administrator (local Tax Office, where taxpayer has permanent residence or registered office) within 30 days.

2. If taxpayer starts business activities or starts to receive an income liable to tax, he is obliged to announce this fact to the tax administrator within 30 days.

3. Taxpayer is also obliged to announce a creation of the permanent establishment and its locating in the territory of the Slovak Republic within 30 days.

4. The taxpayer shall register with the Tax Administration not later than 15 days from the date, on which he starts to be obliged to withhold taxes or advance payments or to collect taxes.

5. There shall be no registration duty with respect to taxpayers, who only have incidental or non-recurring tax liabilities or who are liable to the tax only with respect to their immovable property, unless there is a registration duty involving another tax. Neither there shall be registration duty with respect to taxpayers, whose only income is the income from dependent activities and income, which is liable to a separate tax rate.

6. When fulfilling his registration or reporting duty, the taxpayer shall disclose his full name or business name, residence, place of business or registered office, birth certificate number or business identification number, and also the data proving the facts in first point above, as well as the numbers of his bank accounts, which are used to collect the income from his business.

7. If the stated facts change, in particular if the tax liability with respect to a certain tax is extinguished, the taxpayer shall give notice thereof to the Tax Administration within 15 days from the occurrence of such facts. In case of discontinuation of his business, the taxpayer shall surrender to the Tax Administration the certificate of his registration within 15 days.

8. If the taxpayer is a party having its registered office or residence abroad and not having any permanent establishment or immovable property in the territory of the Slovak Republic, he shall register not later than the date of starting of the activity liable to the tax.

9. The registration or the notice referred to in this Act shall be filed with the Tax Administration on a form issued by the Ministry of Finance. On the registration form the taxpayer has to declare that this is his first tax registration, and specify, whether he has already been registered for tax purposes, and if so, when, with which Tax Office, and shall disclose his tax identification number, name or business name, under which he was registered and whether the registration was withdrawn or cancelled, together with the underlying reasons. The Ministry and the Tax Directorate may extend the scope of data requested upon registration on the registration form, if such data are necessary for due administration of the individual taxes.

10. The tax administrator shall check the data stated by the taxpayer upon its registration and, if there are any doubts as to their accuracy or completeness, he shall invite the taxpayer to give detailed explanations, to change or supplement the same. The tax administrator shall also determine the term, by which the taxpayer shall give his response.

11. The tax administrator shall assign to each registered taxpayer a tax identification number and a certificate of his registration. The number above shall be indicated by the taxpayer on any of his tax documents (such as invoices, credit notes, debit notes, cash receipt and disbursement documents and bills of delivery), which shall be issued thereby, and also on any correspondence with the Tax Administration. If there are any changes to the facts specified in the registration certificate, the taxpayer shall submit the registration certificate together with the notice of such changes to the tax administrator.

12. If the taxable party fails to fulfil registration or reporting duty, such a duty shall be fulfilled by the Tax Administration ex officio promptly after revealing the facts justifying such a procedure.