Rent

How should rent and payment schedules be handled under e-invoice?

Short answer

From 1 January 2027, domestic electronic invoicing no longer permits a summary invoice in the form of a rent-payment agreement under § 75 ods. 2 of the VAT Act. Instead, the VAT payer must issue an electronic invoice for each recurring rental service. Under § 85o ods. 7 of the VAT Act, this may be a summary e-invoice covering several supplies made within no more than one calendar month.

End of the deal

Section 75(2) does not apply

A summary invoice in the form of an agreement on rent payments is not sufficient for e-invoice.

Max. 1 month

Section 85o(7)

The summary e-invoice covers a maximum of one calendar month of repeated deliveries.

The payment schedule is not enough

Real e-invoice required

The calendar itself is not an electronic invoice.

Derogation

Tax-exempt rent

According to Section 38 of the VAT Act, there is no obligation to issue an e-invoice.

Detailed explanation

In practice, this means that the existing payment schedule for a long-term tenancy or lease agreement does not in itself replace an e-invoice — it must be accompanied by an actual electronic invoice drawn up and sent in a structured format, summarising transactions for a maximum of one month. An exception remains for the letting of property exempt from tax under Section 38 of the VAT Act, in which case the taxable person is not obliged to issue an electronic invoice at all, as the general obligation to issue an invoice under Section 74 does not apply to them.

As set out in the Act

Section 85o(7) of Act No. 222/2004 Coll. on VAT, as amended by Act No. 385/2025 Coll., allows, from 1 January 2027, the issue of a summary electronic invoice for several separate supplies of goods or services carried out during a period of no more than one calendar month. The previous option of a summary invoice in the form of a rent payment agreement under Section 75(2) of the VAT Act will no longer apply to domestic electronic invoicing from that date.

Practical examples

From 2027, office landlords will issue a monthly summary e-invoice instead of an annual payment agreement.
An operating lease of a vehicle with a repayment schedule requires a separate e-invoice for each invoiced instalment or a monthly summary.
Rental of a flat exempt from tax under Section 38 remains exempt from the obligation to issue an e-invoice.

Most common mistakes

“The existing repayment schedule attached to the tenancy agreement is automatically regarded as an e-invoice.” The schedule itself is not an electronic invoice; a separate e-invoice is required under Section 85o.
“A summary e-invoice may be issued for the entire year of the tenancy in one go.” Section 85o(7) limits the summary to a maximum of one calendar month.
“Every property lease is subject to the mandatory e-invoice requirement.” A lease exempt from tax under Section 38 of the VAT Act is exempt from this obligation.

Conclusion

From 2027, the rent is invoiced by e-invoice at most per month; the old model of the agreement on payments according to Section 75(2) no longer applies to e-invoice.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 75(2)
Act No. 222/2004 Coll. on VAT, Section 85o(7) (as amended by Act No. 385/2025 Coll.)
Act No. 222/2004 Coll. on VAT, Section 38

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. 51: Rent and payment schedule: I would like to enquire about electronic invoicing from 1 January 2027. Our company’s contract stipulates that the tenant pays us rent according to a payment schedule, which contains all the required details of a tax document / invoice /. We will issue a single payment schedule covering the period from March 2026 to March 2027, and my question is: how should we proceed from 1 January 2027? From 1 January 2027, must we issue and send only an invoice via the digital mail service, or can we also send the payment schedule?

If a VAT payer is obliged, from 1 January 2027, to issue an electronic invoice in accordance with Section 85o of the amendment to the VAT Act, it is no longer possible to issue a summary electronic invoice under Section 75(2) of the VAT Act in the form of a rent payment agreement; instead, the VAT payer is obliged to issue an electronic invoice for each recurring supply of rental services. For the sake of completeness, we note that, after 1 January2027 if the supply of goods or services is exempt from tax under Sections 28 to 43 and 47, or if the taxable person issues a simplified invoice upon the supply of goods or services in accordance with Section 74(3)(a) or (b) of the VAT Act (a receipt for up to €100 or a receipt from eKasa). If a taxable person lets out property with a tax exemption under Section 38(3) of the VAT Act, they are not obliged to issue an electronic invoice.

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.

Review of questions from an earlier presentation

The presentation by the Slovak Accountants’ Centre was used solely to identify practical issues. The following conclusion has been updated in line with a subsequent FAQ from the Financial Administration and the applicable legislation; we do not treat the author’s suggestions, recommendations or incorrectly merged fragments as legal rules.

slide/page 41: It will probably show an error, but you have fulfilled all the requirements. What if I am letting out a property and the tenant has been paying me rent according to a payment schedule?

Current conclusion: From 1 January 2027, in the case of a recurring taxable tenancy, the old payment schedule will no longer suffice as a payment agreement; an e-invoice must be issued in accordance with the current Section 85o. For tenancies exempt under Section 38, the obligation is assessed differently.

Primary sources: FAQ Financial Administration of the Slovak Republic k e-invoice, July 2026; Act No. 222/2004 Coll. on VAT Effective from 1. 1. 2027. Revised 13 July 2026.