Slovakia VAT number: format and validation

By Remco from Avatcado

Format

SK followed by 10 digits. The local term is identifikacne cislo pre dan z pridanej hodnoty (IC DPH, Slovak).

Pattern: /^\d{10}$/

  • The IC DPH is distinct from the DIC (the plain tax ID): the IC DPH exists only once a business is registered for DPH
  • Financna sprava publishes a public list of VAT-registered subjects alongside VIES

Example of a registered number: SK2020273893

Check a Slovakia VAT number

Checks route through VIES. Caching is enabled by default. Read the source, original result time and freshness label alongside validity; a cached or stale result does not freshly confirm current registration.

Enter a VAT number to see its registration result, source and freshness

Validate via API

The same validation as an API call, with the example number above:

curl "https://api.avatcado.com/v1/validate?vat_number=SK2020273893" \
  -H "Authorization: Bearer avat_live_your_api_key"
import Avatcado from "@avatcado/node";

const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
  vatNumber: "SK2020273893",
});

if (data?.data.valid) {
  console.log(`Registered: ${data.data.company?.name}`);
}

Free tier includes 500 validations per month. Get an API key or read the API documentation.

How Avatcado validates Slovakia numbers

  • Primary source: VIES.
  • Company name and address: yes, observed 2026-09-04.
  • When VIES is down: FS SR (live on the request) on Pro and Business, then the cached result, then a refunded 503.

See the full coverage table.

Frequently asked questions

What is the difference between ICO, DIC, and IC DPH?

ICO is the company identification number, DIC the general tax ID, and IC DPH the VAT number issued only after DPH registration. Only the IC DPH carries the SK prefix and validates in VIES.

When must a Slovak business register for VAT?

Since 1 January 2025 a business becomes a VAT payer when calendar-year turnover exceeds EUR 50,000 (with effect from the next year), or immediately when it exceeds EUR 62,500. Turnover is now measured per calendar year, not a rolling 12 months.

How does Avatcado validate Slovakia VAT numbers when VIES is down?

When VIES cannot answer for Slovakia because of an availability fault such as MS_UNAVAILABLE or a timeout, eligible Pro and Business checks can use FS SR, run by Financial Administration of the Slovak Republic; the Free plan can use eligible cache instead. FS SR is queried live on the request, so the fallback answer is as current as the authority's own database, and there is no separate snapshot behind it. A confirmed answer includes the registered company name and address that FS SR publishes. FS SR lookups can only confirm a positive: if the register does not carry the number, or cannot confirm it, Avatcado never reports the number invalid on that basis, and the request moves on to the next step instead. A confirmed fallback answer carries meta.source: "fssr" and meta.source_status: "fallback", so your code can tell it apart from a normal VIES confirmation. There is no VIES consultation number attached to it, since only VIES itself issues one, which is why a request that carries requester_vat_number skips the register by default and only reaches it when you pass fallback=true. If FS SR also cannot confirm the number, Avatcado can serve an eligible stored result with meta.cached: true and meta.stale: true when it is past the cache window. Requester checks disable stored responses by default; cache=true opts back in. If no eligible source can answer, the request returns a refunded 503 (upstream_member_state_unavailable). Retain the source and original timestamp; stored evidence does not freshly confirm current registration.

Related guides

VAT rate in Slovakia

The standard VAT rate in Slovakia is 23%. Reduced rates: 19%, 5%. See all Slovakia VAT rates.

Sources