How does self-billing work with e-invoice?
Short answer
Self-invoicing remains possible even with e-invoice. It means that the invoice will be drawn up by the customer in the name and on account of the supplier, if the legal conditions are met and there is an agreement between the parties on such a procedure. The electronic form does not change the essence: the supplier remains the person on whose behalf the invoice is drawn up, and the document must contain the correct data of the supplier, the customer, the VAT regime, the self-invoicing label and a link to internal approval.
The basis of self-billing
The parties must agree on the terms of execution and acceptance.
He remains a seller
The invoice is issued in his name and on his account.
Technically, he issues a document
It must use the correct data and tax regime of the supplier.
Approval and Bindings
Keep the agreement, XML, states and any objections.
Conclusion
Self-invoicing with e-invoice is possible, but it must be procedurally and technically recognizable, approved and archived with a clear link to the supplier.
Financial Administration of the Slovak Republic, FAQ 9/DPH/2025/IM for e-invoice, update July 2026
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.