Who is required to issue e-invoices?

Detailed explanation

The obligation to issue electronic invoices is linked primarily to the supplier’s status as a domestic taxpayer.

The Act does not distinguish in relation to this obligation on the basis of the size of the business, its legal form, or whether it is a large company, a small limited liability company (s.r.o.) or a sole trader.

The decisive factor is whether the person has the status of a taxable person under Section 4, Section 4b or Section 4c of the VAT Act and whether the specific supply falls within the category of supplies for which an electronic invoice must be issued by law.

As set out in the Act

Under Section 85o(2) of Act No. 222/2004 Coll. on VAT, the obligation to issue an electronic invoice applies to taxable persons under Section 4, Section 4b or Section 4c of the VAT Act.

The Act also specifies, in the subsequent parts of Section 85o, the types of supplies to which this obligation applies and the circumstances in which an electronic invoice is not required.

It follows from this that VAT registration alone is not sufficient to conclude that every invoice must be an e-invoice. It is always necessary to assess the specific supply and the identity of the recipient.

Who is subject to the obligation

The obligation to issue e-invoices may apply in particular to:

• Slovak VAT payers registered under Section 4,
• VAT payers under group registration pursuant to Section 4b,
• persons registered under Section 4c,
• legal entities, provided they have the status of a taxable person,
• natural persons – entrepreneurs, provided they are VAT payers,
• other domestic taxable persons in respect of supplies to which Section 85o of the VAT Act applies.

Who is exempt from this obligation

Under the current wording of the Act, the obligation to issue e-invoices does not apply to persons who are not VAT payers under Section 4, Section 4b or Section 4c.

Typically, these include, for example:

• sole traders – non-VAT payers,
• limited liability companies (s.r.o.) – non-VAT payers,
• persons registered solely under other provisions of the VAT Act, provided they do not have the status of a taxable person under Section 4, Section 4b or Section 4c,
• private individuals not engaged in business.

However, these persons may have a separate obligation to ensure the receipt of electronic invoices under Section 71(5) of the VAT Act if they are recipients of a supply in respect of which the supplier is obliged to issue an e-invoice.

Special cases

The obligation to issue an e-invoice is not assessed on the basis of the business activity as a whole, but on the basis of a specific supply.

Even a VAT payer may therefore have cases in which they must issue an e-invoice, and other cases in which this obligation does not arise.

When assessing this, particular attention must be paid to:

• the place of supply,
• the status of the supplier,
• the status of the customer,
• the nature of the goods or services supplied,
• any exceptions provided for by law.

Practical examples

s.r.o. – VAT-registered

A Slovak s.r.o. registered as a VAT payer supplies services to another Slovak company.

If the conditions set out in Section 85o of the VAT Act are met, it is obliged to issue an electronic invoice.

Sole trader – VAT payer

A sole trader who is a VAT payer under Section 4 of the VAT Act supplies services to another business.

If the supply falls within the scope of Section 85o, they have the same obligation to issue an e-invoice as a legal entity.

Trader non-payer VAT

A sole trader who is not a VAT payer is not obliged to issue e-invoices under the current wording of the Act.

However, as a recipient, they may be obliged to ensure the receipt of e-invoices if they receive a supply from a VAT payer who is obliged to issue an e-invoice.

Consumer supplies

If a natural person makes a purchase as a private individual outside the scope of their business activities, mandatory B2B e-invoicing does not apply in such cases.

Common misconceptions

Misconception:

“The obligation to issue e-invoices applies to all businesses.”

Fact:

No. The obligation to issue e-invoices is linked to VAT payer status under Sections 4, 4b or 4c and to the fulfilment of the conditions for a specific supply.

Misconception:

“If I am a VAT payer, every invoice I issue must be an e-invoice.”

Fact:

Not always. Even for a VAT payer, the specific supply must be assessed in accordance with Section 85o of the VAT Act.

Misconception:

“A non-VAT payer does not need to concern themselves with e-invoicing at all.”

Fact:

A non-VAT payer is not required to issue e-invoices, but may be obliged to accept them.

Conclusion

The obligation to issue electronic invoices will apply from 1 January 2027 to domestic VAT payers under Sections 4, 4b or 4c of the VAT Act.

It does not automatically apply to all businesses or to all invoices.

In each case, it is necessary to assess the specific supply, the status of the supplier and the status of the recipient.

Legal basis

• Act No. 222/2004 Coll. on VAT, Section 85o,
• Act No. 222/2004 Coll. on VAT, Section 4,
• Act No. 222/2004 Coll. on VAT, Section 4b,
• Act No. 222/2004 Coll. on VAT, Section 4c,
• Act No. 222/2004 Coll. on VAT, Section 71(5),
• Act No. 222/2004 Coll. on VAT, Section 76a,
• Act No. 385/2025 Coll.

Response status: in accordance with the legal provisions in force from 1 January 2027.

Sources: Slov-Lex, methodological materials from the Slovak Financial Administration on the e-invoicing project.