In brief
- You do not have to issue e-invoices. Only VAT payers must, and not even a holder of a VAT ID under § 7 or § 7a.
- You must be able to receive them if you have a registered office or place of business in Slovakia and a VAT payer supplies you (§ 71(5)).
- For that you need a DIČ and a contract with a Digital Postman.
- You report nothing to the Financial Administration, so the reporting fines do not apply to you.
Do I have to issue e-invoices?
No. From 1 January 2027 only a VAT payer registered under § 4, § 4b or § 4c must issue e-invoices (§ 85o(2) of the VAT Act). If you only have a VAT ID under § 7 or § 7a, for example for buying services from abroad, you are not a VAT payer and have no such duty. You can keep invoicing as before, or send e-invoices voluntarily.
Do I have to be able to receive them?
Yes, if a VAT payer supplies you goods or services in Slovakia. The law places the duty on everyone a payer must send an e-invoice to (§ 71(5)): businesses with a registered office or place of business in Slovakia, VAT payers or not, and legal persons that do not do business (§ 85o(3)).
The Financial Administration names sole traders, liberal professions (lawyers, architects, artists), self-employed farmers and property landlords. It does not apply to people buying as consumers.
What I need
- A DIČ. The network delivers e-invoices to the address 0245:DIČ. If you are in the trade or commercial register, the tax office registered you and assigned a DIČ on its own (§ 49a(1) of the Income Tax Act). Liberal professions and landlords who are not in a register must apply (§ 49a(2)).
- A contract with a Digital Postman, a certified delivery service provider. Without it the network cannot find you, even with a DIČ.
- A way to read the invoices you receive. Most postmen show them in an app or pass them on to your accounting software.
- Guide: Getting ready to receive e-invoices, step by step
- Guide: How to find a company's DIČ from its IČO
Do I have to report anything?
No. Only a recipient that is a VAT payer must report the data of e-invoices it receives (§ 85o(10)). The fines of up to €10,000 and €100,000 concern exactly this reporting (§ 85o(12) and (13)), so they do not apply to you.
I rent out a flat. Does this apply to me?
Under the law as in force, yes, if a VAT payer invoices you, such as a property manager or an energy supplier. An amendment now in parliament proposes an exception for a non-payer who receives invoices only in connection with VAT-exempt letting of property that is not part of its business assets. Until it is published in the Collection of Laws, the exception does not apply.