# VAT payers

> Find out whether a Slovak company is a VAT payer, what its VAT number is and whether its registration has been cancelled. Financial Administration register through a REST API.

The register of value added tax payers is maintained by the Financial Administration. It determines whether VAT belongs on the invoice – a decision you make on every document you issue.

## What the register contains
- Flag indicating whether the entity is registered as a VAT payer
- VAT number in the form SK followed by ten digits
- Tax identification number
- Date of registration and, where applicable, its cancellation

## Fields we return

| Field | Meaning |
| --- | --- |
| `is_vat_payer` | Boolean – whether the entity is a VAT payer. |
| `ic_dph` | VAT number, or null if the entity is not a payer. |
| `dic` | Tax identification number. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=tax

{
  "tax": {
    "dic": "2120748862",
    "ic_dph": "SK2120748862",
    "is_vat_payer": true
  }
}
```

## How often we update

Weekly. The Slovak Tax Authority publishes the VAT payer list as a whole and we import it on the same cadence. Every response carries the last synchronisation timestamp so you know how old the state is.

## What it is used for

In invoicing software this decides whether VAT is added to the document. If you rely on what the client dictated, you end up correcting invoices afterwards – verifying against the register is a single call.

A periodic sweep of your customer database reveals those whose registration has been cancelled. Nobody notifies you of that, yet it changes how you invoice them.

## Frequently asked questions

### What is the difference between a tax number and a VAT number?

Every taxable person has a tax identification number. Only those registered for VAT have a VAT number, which carries the SK prefix. A company can therefore have a tax number and no VAT number.

### Does this verify foreign VAT numbers?

No, this register is Slovak. To verify a VAT number from another EU member state use VIES, which we provide as a separate source.

### Can I find out a company was a VAT payer in the past?

Yes, through the register of cancelled VAT payers. It is a separate record within the same group.