How is reverse charge recorded in e-invoice?
Short answer
For reverse charge, the electronic invoice must correctly show that VAT is accounted for by the customer rather than charged by the supplier. Merely setting the VAT rate to 0% is not sufficient; the tax category and the stated reason must consistently express the applicable reverse-charge treatment.
Correct code is essential
An incorrect VAT category code can trigger validation errors or an incorrect import.
Provide an explanation
When transferring tax liability, it is important that the recipient knows why you do not charge VAT by default.
Tax blocks must sit
The tax base, rate, tax and totals must be consistent in both the items and the summary.
Validation is not a tax opinion
A technically correct invoice may be incorrect for tax purposes if the mode of payment was incorrectly specified.
Conclusion
Reverse charge requires both the correct legal tax treatment and consistent structured invoice data; a zero VAT rate alone is insufficient.
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.