Landlords · Doctors · Nonprofits

Do landlords have to have a e-invoicing delivery-service provider?

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

Short answer

Not automatically. If the lessor is not a VAT payer according to § 4, § 4b or § 4c, he is not obliged to issue e-invoices just because he is renting real estate. However, he may be obliged to receive e-invoices if he purchases goods or services from VAT payers.

Conclusion

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