Tax number

Steps

1. First register your residence with the foreign police (see sheet SK-SEJOUR-TOUS-001). On the day a complete file is submitted, the police give the Union citizen a certificate of residence registration (potvrdenie o registrácii pobytu), which proves your residence.
2. Ask whether a rodné číslo is assigned to you. Act No 301/1995 provides that the Ministry of the Interior assigns it to a foreigner who does not yet have one and who has permanent, temporary or tolerated residence; a person without permanent residence in Slovakia can also request it in writing, in Slovak, with their birth certificate (certified translation into Slovak if it is in another language). Ask the foreign police when you register.
3. If you are an employee without a rodné číslo, your employer registers you with the Sociálna poisťovňa using the Registračný list fyzickej osoby (RLFO, individual registration sheet), online or on paper. The fund then assigns you an identifikačné číslo sociálneho zabezpečenia (social security identification number).
4. If you become self-employed with a trade licence (commercial or trades register), you have nothing to request: the Finančná správa registers you automatically within 30 days of receiving the data from the register and assigns you your DIČ.
5. If you rent out a property in Slovakia (other than land) or carry out another self-employed activity, file the registration application (žiadosť o registráciu) with the tax administration yourself, on the official form whose model is set by the Ministry of Finance, before the end of the month following the one in which the activity or the rental began. The administration registers you within 30 days and assigns you your DIČ.
6. Then use your DIČ in all your dealings with the tax administration.

Documents

• For the rodné číslo on request: written application in Slovak, with the reason and your civil status data, and your birth certificate (certified translation into Slovak if it is not in Slovak).
• To prove your foreigner's rodné číslo: the law accepts in particular a travel document, a birth certificate or the document by which a foreigner proves the legality of their residence (Act 301/1995, § 6); ask the foreign police which one will be given to you in your case.
• For tax registration on request: the official form, with your name, your permanent residence address and your rodné číslo, plus the annexes required depending on your situation (Act 563/2009, § 67).
• For the declaration to the Sociálna poisťovňa: your employer fills in the RLFO; it first sends the fund, in particular, your surname, first name and date of birth.

Costs and timelines

• Cost of tax registration: the administrative fees scale (Act 145/1995, version of 01/09/2026) contains no item for tax registration.
• Cost of the rodné číslo: free of charge when the ministry assigns it to you because you have residence in Slovakia (registered EU citizens included: their residence is a trvalý pobyt within the meaning of Act 404/2011, § 63). Only the application of a person without permanent residence (trvalý pobyt) in Slovakia is not exempted by the law (Act 301/1995, § 5 and § 9).
• Automatic DIČ (sole trade): within 30 days of the transmission of the register data.
• DIČ on request: apply before the end of the month following the start of the activity or the rental; registration within 30 days of the application (or after correction of errors).

Common pitfalls

• Confusing the rodné číslo and the DIČ. The rodné číslo is your personal identifier; the DIČ is your tax number, assigned only if you must register with the tax office.
• Forgetting to register when you rent out a home. Even if you are an employee elsewhere, renting out real estate in Slovakia triggers the obligation: apply before the end of the month following the start of the rental.
• Thinking that the Sociálna poisťovňa gives you a rodné číslo. It gives you a substitute social security number, valid for social insurance only.
• Residence outside the EU and the EEA: if your residence or registered office is outside the European Union and the EEA states, you must appoint a representative in Slovakia to receive the tax administration's mail, otherwise it is deposited with the administration with the effect of notification (Act 563/2009, § 9).

What changes by country of origin

• EU and EEA citizens: same rules; your certificate of residence registration serves as proof.
• Czech citizens born up to and including 31 December 1992: they keep the rodné číslo received in Czechoslovakia and use it with the Sociálna poisťovňa.
• Swiss citizens: same rules as EU citizens for the rodné číslo and the DIČ. If you remain resident in Switzerland, you are outside the EU and the EEA: you must appoint a representative in Slovakia to receive tax mail.
• British citizens (Scots included): third-country nationals since Brexit; your national residence permit justifies your residence. If your residence remains in the United Kingdom, you must appoint a representative in Slovakia for tax mail.
• Currency: Slovakia uses the euro.