Every Slovak form seems to want a number. The trouble is that there are three of them, issued by different bodies, and a newcomer rarely needs all three. Mixing them up is the surest way to queue at the wrong counter.
This guide sorts out the rodné číslo, the DIČ and the social insurance number, and tells you which you really need.
What is the rodné číslo and who gets one?
The rodné číslo (birth number) is the personal identifier used across Slovak administration. Slovaks receive it at birth. A foreigner gets one when the Ministry of the Interior assigns it, which Act no. 301/1995 provides for foreigners who have a permanent, temporary or tolerated residence and do not yet have a number. An EU citizen's residence counts as a trvalý pobyt (permanent residence) under the foreigners' act, so the registered EU citizen qualifies.
In practice, ask the foreigners' police at your registration whether a number is being assigned to you, and keep your registration certificate as proof. See residence in Slovakia for EU citizens.
How do you request a rodné číslo if you do not get one automatically?
A person without a permanent residence in Slovakia can apply in writing, in Slovak, giving the reason and civil-status details, with a birth certificate (and a certified Slovak translation if it is in another language). The law exempts the number from fees when it is assigned because you have a residence in Slovakia; a request from someone with no residence is not covered by that exemption.
Citizens of Czechia born before 31 December 1992 keep the number they received in Czechoslovakia and use it with the social insurance fund.
What is the DIČ and when do you need it?
The DIČ (daňové identifikačné číslo) is your tax identification number, issued by the Finančná správa, the financial administration. You do not need it just because you live in Slovakia. You need it when you must register with the tax office:
- Sole trader with a trade licence: you do nothing. The tax office registers you automatically within 30 days of receiving the data from the trade register.
- Rental income from property in Slovakia (not land) or another independent activity: you apply yourself, before the end of the month after the activity or rental begins.
- Company: registration follows from the commercial register.
The form is called Žiadosť o registráciu, oznámenie zmien a zrušenie registrácie na daň z príjmov a daň z pridanej hodnoty, a registration request for income tax and VAT, filed at any tax office. The administration registers you within 30 days. Its support pages mention no fee.
Starting a freelance activity or letting a flat while holding a job abroad can trigger registration without you noticing. Tell Moovy your situation and it will say whether Slovak tax registration applies, then help you prepare the form. You file it yourself.
What number do employees without a rodné číslo get?
If you start a job before you have a rodné číslo, your employer declares you to the Sociálna poisťovňa, the social insurance fund, with the registration sheet for natural persons (RLFO). The fund gives you an identifikačné číslo sociálneho zabezpečenia, a social security identification number. It is a replacement and serves for social insurance only. It does not replace your rodné číslo elsewhere. The employer needs at least your first name, surname and date of birth.
What documents do you need?
- To prove a rodné číslo assigned to you as a foreigner: the document that proves your residence in Slovakia.
- For tax registration on request: the official form with your name, your permanent address and your rodné číslo, plus any annexes your case requires.
- For a written request for a rodné číslo: the request in Slovak and your birth certificate with a certified translation.
What are the common mistakes?
- Mixing up rodné číslo and DIČ. One identifies you, the other is a tax number.
- Forgetting to register when you let a flat. Even a salaried employee must register for rental income from Slovak property. The deadline is the end of the month after the rental begins.
- Thinking the social insurance fund issues a rodné číslo. It issues a substitute number for social insurance only.
- Living abroad with a Slovak activity. If your home or seat is outside the EU, the tax administration may ask you to appoint a representative to receive its post. This is relevant for Swiss and British residents who keep a home outside the EU.
Which tax matters follow once you have your numbers?
Your number appears on your annual return, and the Finančná správa (financnasprava.sk) explains the filing rules for your case. If you start an activity, ask the tax office which obligations follow. The sequence of your first weeks is in moving to Slovakia.
Where will you be asked for your numbers?
Different bodies want different numbers. Your health fund asks for your personal number on the application if you have one, and the law also lists your ID or passport number. Your employer needs enough data to declare you to the social insurance fund. The tax office needs your personal number or tax number on every return. The foreigners' police gives you the certificate that proves your residence, which is what you show to prove you are entitled to a number.
What about Swiss and British residents?
The same rules apply to Swiss citizens, with one caveat: if you stay domiciled in Switzerland, you are outside the EU for tax purposes and the tax administration may ask you to appoint a representative to receive its post. British citizens are third-country nationals, and your national residence permit proves your stay. If your home remains in the UK, appoint a representative as well. See moving to Slovakia from the UK.
Can you start working before you have a personal number?
Yes. Your employer declares you with the registration sheet and the fund assigns a replacement number. Do not delay your start date waiting for the personal number. Ask the police about it at your registration, and give it to your employer and your health fund once you have it.
Which mistakes do people make with these numbers?
The most frequent is assuming you must go to the tax office on arrival. You do not, unless you start an independent activity or let property. The second is confusing the replacement social security number with the personal number, then giving it to a bank or school that wants the latter. The third is forgetting that a tax number request has a deadline: before the end of the month after the activity or rental begins.
What does a typical first month look like for a new employee?
Take an EU citizen who starts a salaried job in Bratislava in March. In the first 10 working days, they report their stay to the foreigners' police. The employer declares them to the social insurance fund, using the replacement number if the personal number is not yet assigned. They choose a health fund and file their application within 8 days. At the end of the third month they register their residence and ask whether a personal number is being assigned to them. They do nothing at the tax office, because the employer withholds tax and, if no other income arises, the employer can do the annual settlement when asked before 15 February of the following year.
Now change one fact: the same person also lets a flat they own in Slovakia. This triggers tax registration, to be requested before the end of the month after the rental begins, and a type B return rather than a simple settlement by the employer. The lesson is that your numbers follow your income sources, not your nationality or your job title.
Where can you check what you were assigned?
Keep the document the police gave you and ask your employer or fund to confirm the number they have recorded for you. If two bodies hold different identifiers for you, such as a replacement number and a personal number, ask each of them how to merge or update the record, rather than correcting it on your own.