Sanctions

What penalties apply for breaches of e-invoice obligations?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

Where the contracted e-invoicing delivery-service provider receives or sends an e-invoice, the provider must automatically report the relevant data to the Financial Administration within five days; the taxable person does not report it manually. Failure to report, incorrect reporting or late reporting may result in a fine of up to EUR 10,000, or up to EUR 100,000 for a repeated breach. A fine is not imposed for an obvious error corrected without delay or where the provider demonstrably failed and the data was reported immediately after the failure was remedied.

Deadline 5 days

From receipt/shipment

The postman reports the data automatically, without your manual intervention.

Up to €10,000

First violation

For non-notification, incorrect information or delay.

Up to €100,000

Repeat violation

Significantly higher relapse rate.

Derogations

Mistake or mistake of the postman

An obvious mistake corrected without delay, or a demonstrable malfunction of the postman, excludes a fine.

Detailed explanation

The penalty mechanism is linked to the automated reporting of data from e-invoices, not directly to the issuing of the invoice itself. Responsibility for timely and correct reporting lies with the taxpayer, even if, technically, it is carried out by their e-invoicing delivery-service provider under a contract. Therefore, when selecting a provider, it is important to know how they handle technical faults and whether you can provide verifiable evidence of when the fault occurred and when it was rectified — this is precisely the condition for exemption from a fine.

As set out in the law and the FAQs

The penalties and their amounts are set out in the official methodological and information materials of the Slovak Financial Administration on e-invoicing, which refer to the notification obligation under Section 85o of Act No. 222/2004 Coll. on VAT. The Act also sets out, in its transitional provisions, exemptions for obvious errors and proven faults on the part of a certified delivery-service provider.

Practical examples

  • A company notices a typing error in the amount immediately after sending the invoice and corrects it — this constitutes an obvious error and no penalty is imposed.
  • The provider experienced a technical failure; the company can provide evidence of this and reported the details immediately after service was restored — no fine will be imposed.
  • If a company repeatedly fails to report the data without a valid reason, it faces a fine of up to 100,000 euros.

Most common mistakes

  • “Will I still be fined if the postman fails to deliver?” No, if you can prove the postman’s failure and that it was rectified promptly, no fine will be imposed.
  • “I have to monitor the reporting manually.” No, automated reporting is handled by the contracted e-invoicing delivery-service provider.
  • “A minor error in the data is always penalised.” An obvious error corrected without undue delay does not result in a fine.

Conclusion

Penalties concern missing, incorrect or late reporting of e-invoice data, subject to the statutory treatment of promptly corrected obvious errors and proven provider failures.

Legal basis

  • Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
  • Act No. 222/2004 Coll. on VAT, Section 85o (notification obligation)

Related questions

This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, official methodological and information materials from the Slovak Financial Administration on e-invoicing. Verified on 9 July 2026.

Official cases from the Slovak Financial Administration’s FAQs

The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.

Example No. 18: What are the penalties for failing to comply with the mandatory requirements for electronic invoices?

At the time of issuing the invoice, you must also report the invoice details to the Financial Administration via the e-invoicing delivery-service provider. Once your e-invoicing delivery-service provider has received the invoice, you have 5 days to report the details contained therein. The good news is that this reporting will take place automatically via the e-invoicing delivery-service provider you have contracted with – you will not have to do this manually. However, if you fail to report the details, or if they are incorrect, or if you report them after the deadline, you may be fined up to 10,000 euros. In the event of a repeat offence, the fine may reach up to 100,000 euros. If you make a mistake by mistake (an obvious error) and correct it straight away, you will not be fined. If you can demonstrably prove that your contracted e-invoicing delivery-service provider failed and the data was reported without delay once the fault had been rectified, you will also not be fined.

Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.