Admission

Who is required to receive e-invoices?

Short answer

The obligation to receive e-invoice is broader than the obligation to issue it. Under § 71 ods. 5 of the VAT Act, a person to whom goods or services are supplied in Slovakia must ensure that they can receive an e-invoice where the supplier is required to issue one. This can also apply to non-VAT payers, sole traders, legal entities and members of the liberal professions.

Payer VAT

Typical beneficiary

Receives e-invoice for compulsory supplies.

Non-payer VAT

May be

He may not be exposed, but he may have to accept.

Legal person

By delivery

It decides a specific purchase and supplier.

SKZ and professions

Business income

Traders, doctors, lawyers or architects as appropriate.

Detailed explanation

It is crucial to distinguish between two obligations: issuing and receiving. As a rule, a non-VAT payer is not required to issue e-invoices under Section 85o if they do not have the status of a VAT payer under the relevant provisions. However, as a recipient, they may receive goods or services from a supplier who is obliged to issue an e-invoice. In such cases, they must be able to accept the e-invoice, even though they do not issue e-invoices themselves.

As set out in the law and technical rules

Section 71(5) of the VAT Act expressly uses the wording ‘any person to whom goods or services are supplied within the country, in respect of which a taxable person is obliged to issue an electronic invoice’. Delivery is governed by Section 76a and the obligation to issue invoices by Section 85o.

Practical examples

A sole trader who is not a VAT payer purchases software from a VAT payer. If the supplier is required to issue an e-invoice, the sole trader must be able to accept it.
A limited liability company (S.r.o.) that is not a VAT payer receives consultancy services from a Slovak VAT payer. It may be obliged to accept the e-invoice.
A private consumer makes a purchase outside the scope of their business. A standard B2C transaction is not treated in the same way as a business supply.

Common misconceptions

“I’m not a VAT payer, so I don’t have to do anything.” The obligation to issue a tax invoice may also arise for a non-VAT-registered person.
“The reverse charge applies only to large companies.” The law does not distinguish on the basis of size.
“If I don’t issue an invoice, I don’t have to register.” No. These are two separate obligations.

Conclusion

The receiving obligation must be assessed by reference to the particular supply and the supplier’s issuing obligation, not only by whether the recipient is a VAT payer.

Legal and technical basis

Act No. 222/2004 Coll. on VAT, Section 71(5)
Act No. 222/2004 Coll. on VAT, Section 76a
Act No. 222/2004 Coll. on VAT, Section 85o

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 7: Who is obliged to accept e-invoices?

Every legal entity and every taxable person (self-employed person) must be able to accept e-invoices from 1 January 2027. This means, for example: sole traders and those with a trade licence, members of the liberal professions such as lawyers, notaries, architects, artists (singers, actors), self-employed farmers, or even people who let out property. If you belong to any of these groups, you must sign up for the e-invoicing delivery-service provider service in order to receive e-invoices.

Example No. 62: Who will be affected by e-invoices?

PHASE 1: Domestic transactions (effective from 1 January 2027) Invoice issuers – all VAT payers. The obligation to issue electronic invoices in the specified electronic format (XML/Peppol BIS) will apply from 1 January 2027 to every taxable person (company, non-profit organisation, state institution or self-employed person) who is a VAT payer in Slovakia. This applies only to domestic entities and domestic transactions (Slovakia → Slovakia). Invoice recipients – all VAT payers and non-VAT payers who are in business or carry out gainful activities From 1 January 2027, every legal entity and taxable natural person will be obliged to be able to receive such electronic invoices. This applies to all legal entities – public institutions, limited liability companies (s.r.o.), public limited companies (a.s.), foundations, sole traders, members of the liberal professions (lawyers, architects, artists), self-employed farmers and landlords. Even if they do not issue electronic invoices themselves, they must have a contract with a so-called ‘e-invoicing delivery-service provider’ in order to be able to receive such electronic invoices. A e-invoicing delivery-service provider is a certified provider of an electronic delivery service through which e-invoices in a standardised format are securely sent and received. Businesses choose one from the list of certified providers, which is published on the Financial Administration portal. PHASE 2: Cross-border transactions (effective from 1 July 2030) VAT payers: From 1 July 2030, the obligation is expected to be extended to cross-border supplies of goods and services (both within the EU and to third countries). Abolition of the VAT control statement: In connection with the launch of Phase 2, there are plans to completely abolish the obligation to submit a VAT control statement. Who will not be affected by the obligation at all: End consumers – private individuals/the general public.

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.