State Revenue Service VAT payer registration

Process description

1. Service requests
   When beginning operations that require collecting VAT, taxpayers must register with the SRS VAT payer registry, including:
   1) private individuals;
   2) legal entities;
   3) partnerships;
   4) authorized representatives of groups that engage in business; and
   5) foreign nationals (or their authorized representatives) who engage in VAT applicable operations.
   Domestic taxpayers, who have less than 40 000 EUR in turnover in the last twelve (12) months do not need to register.
   
   Unregistered taxpayers, other EU member state taxpayers, or third country taxpayers must register with SRS. Applications are accepted through EDS or simultaneously as you register at the Registry of Enterprises.

2. Receipt of services
   The decision of the SRS shall be communicated to the taxpayer, who is the user of the SRS, in the electronic declaration system of the SRS, while sending the information to the official electronic address, if the account of the official electronic address is activated for the taxpayer.