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Public Administration

Cross-border (temporary) provision of services in the Slovak Republic

Based on the EU Services Directive (PDF, 217 kB)a service provider established in any of the EEA countries can temporarily provide services in Slovakia.

Cross-border provision of services is temporary and occasional provision of services based on valid authorisation to provide services issued in the state of the establishment of service provider. Only service providers established in EEA countries can provide services on a cross-border basis and only in the area of services that are included in Services Directive.

Examples of cross-border services provision:

  • Tourist guide established in Spain is guiding tourists in Slovakia
  • Czech entrepreneur who has trade authorisation in building industry wins a competition to build a dwelling house in Slovakia
  • Slovak company wins a competition for building of photovoltaic power plant in Denmark
  • Polish catering company organise a company days of Slovak company in Bratislava

Cross-border services providers in Slovakia are required to notify Point of Single Contact of such provision of services.

Below, you can find further information about the notification process:

1. Competent organ for notification of cross-border services provision in Slovakia:

  • competent organ for notification of cross-border services provision is Trade Licensing Office acting as Point of Single Contact (PSC) closest to the place where the service will be provided for the first time.

2. Time limit for complying with the notification duty:

  • time limit for submitting the notification is at the latest on the day that precedes the day of first provision of services.

3. Acknowledgement of receipt of notification issued by competent organ:

  • PSC acknowledges the receipt of notification of cross-border services provision in an unofficial way either by stamping the copy of submitted notification or by issuing separate acknowledgement of receipt. There is no administrative fee payable for the submitting the notification.

4. Frequency of notification duty:

  • notification duty arises with respect to the content of the cross-border services provided and it is not connected with the frequency of provided service. With regard to frequency, if cross-border service provider notifies competent organ about cross-border service provision before first provision of service, this service can be provided several times within the territory of the Slovak Republic. However, in this case we advise to notify territorially competent Trade Licensing Offices (PSC) of each provision of such service,
  • with regard to content of provided service, notification of cross-border service provision is valid only for a concrete service which is stated on the notification.

Notification duty is obligatory only for those services that are in the territory of the Slovak Republic regulated. Regulated services are listed in Annex No. 1 and 2 of the Act No. 455/1991 Coll. on Trade Licensing as amended (PDF, 4 kB).

5. Validity of notification of cross-border services provision:

  • notification of cross-border service provision has in case of (allowed) provision of (the same) service unlimited validity.

Note: Allowed provision of the same service can be determined by Act on Services in the Internal Market, Act on Recognition of Professional Qualification, Services Directive and relevant decisions of The Court of Justice (eg: Schnitzer, Corsten, etc.).

6. Notification of cross-border services provision at one PSC with the validity for the whole Slovak Republic:

  • it is possible to notify one arbitrary PSC of cross-border service provision provided that in the notification it is stated the place of service provision, time of service provision, frequency, regularity or continuity of service provision.

7. List of documents which should be submitted to PSC before the first service provision:

  • proof of authorisation to provide services issued by competent organ in one of the member states. In case of legal person this document is usually extract from the relevant register and in case of natural person this document could be a decision to grant authorisation to provide services. Documents should be translated into Slovak language without the need of official certification of translation (documents issued in Czech language do not have to be translated);
  • (certified) copy of document of professional qualification of authorised person with regard to the regulated trade, legal person proves professional qualification of authorised person;
  • document proving that service provision is neither prohibited nor restricted to service provider – the form of the document is not given, however, it should be clear from that document that the stated person has not been neither prohibited nor restricted to provide service by court or administrative authority. In reality this document is issued by competent authority of the member state and if the voluntary suspension of service provision is written in the register the service provider can submit extract from such register;
  • copy of document proving 1 year of professional practice during the last 10 years - this document is submitted only in case that the service that will be provided is regulated in the territory of the Slovak Republic and at the same time it is unregulated in the country of origin of the service provider;
  • document proving that service provider has not been temporarily or permanently suspended from provision of services and proof that he/she has not been convicted of a criminal offence, if the services provided belong to security services, health care or education,
  • copy of ID of natural person or responsible person and in case of legal person copy of ID of its responsible person.

Notification of cross-border provision of services can be submitted either using own form or on the form provided by PSC:

Notifcation can be submitted also electronically - form can be found here.

Note: Notification form should be filled in Slovak language only.

For cross-border provision of services in Slovakia we do not require prior recognition of professional qualification of service provider.



  1. Cross-border services provider is required to submit an application for registration to Tax Office Bratislava I before first provision of services in order to receive a certificate of VAT registration and identification number for VAT purposes as required by Act No. 222/2004 Coll. on Value Added Tax as amended (herein referred to as “Act on Value Added Tax”). Exceptions from this obligation are stipulated in section 5 par. 1 letters a) to e) of Act on Value Added Tax.
  2. Cross-border service provider who sells goods and provide services listed in Annex No. 1 of Act No. 289/2008 Coll. on use of electronic cash register and on amendment and supplements of Act of the Slovak National Council No. 511/1992 Coll. on tax and fees administration, and on amendments in the system of territorial revenue authorities as amended (herein referred to as „Act on use of electronic cash register”) is required to register income by means of electronic cash register. In order to use electronic cash register a tax code has to be assigned to it by corresponded tax authority (section 7 of Act on use of electronic cash register). Cross-border services provider is not required to register income when providing services listed in section 3 of Act on use of electronic cash register.


Last modification: 18. 3. 2024

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