Is the tax representative of the seller mandatory in Slovak e-invoice?
Short answer
Not on every invoice. The BG-11 group for the seller's tax representative shall only be completed if such representative in a specific transactioncii it exists and is legally relevant. For normal domestic invoicingcii a Slovak supplier to a Slovak customer is not created by a fictional tax representative and the supplier's data is not to be copied to this group for the sole purpose of mapping.
Tax representative
A separate group on legally existing representation.
Identifying information
Name, address and tax identifiers of the representative.
Usually empty
A regular Slovak supplier does not have a representative.
Not to be artificially filled
The technical obligation shall not lead to false data.
Conclusion
The seller's tax representative shall be a conditional data; It is only filled in when it actually exists and falls under a particular tax case.
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.